193.73   ALLOWANCE OF UNREIMBURSED EMPLOYEE BUSINESS EXPENSES.
   (a)   An unreimbursed employee business expense for business expenses in excess of two percent of Federal adjusted gross income shall be allowed.  Business expenses shall consist solely of the following items:
      (1)   Vehicle expenses (standard mileage rate or actual car expenses);
      (2)   Parking fees, tolls and transportation, including train, bus or air; and
      (3)   Travel expenses while away from home overnight.
   (b)   Vehicle and travel expenses for educational purposes or for the purpose of commuting to the place of employment shall not be permitted.
(Ord. 1996-1. Passed 1-8-96.)