(A) This section applies to all employees who are employed in a position that requires them to commute to and from work in a village provided vehicle for valid noncompensatory business reasons. The following vehicles are excluded from this policy as they are defined by IRS regulations as “qualified nonpersonal use vehicles”. A “qualified nonpersonal use vehicle” is any vehicle the employee is not likely to use more than minimally for personal purposes because of its design:
(1) Clearly marked police and fire vehicles;
(2) Any vehicle designed to carry cargo with a loaded gross vehicle weight over 14,000 pounds;
(3) Tractors and other special purpose farm vehicles;
(4) Delivery trucks with seating for the driver only, or the driver plus a folding jump seat;
(5) Vans with a loaded gross weight of 14,000 pounds or less that are clearly marked with permanently affixed decals, special painting or other advertising associated with your business and has a seat for the driver only (or the driver and one other person) and either of the following items:
(a) Permanent shelving that fits most of the cargo area; or
(b) An open cargo area and the van always carries merchandise, material or equipment used in your trade, business or function.
(6) Pickup trucks with a loaded gross vehicle weight of 14,000 pounds or less that are clearly marked with permanently affixed decals, special painting or other advertising associated with your business and meets either of the following requirements:
(a) It is equipped with at least one of the following items:
1. A hydraulic lift gate;
2. Permanent tanks or drums;
3. Permanent sideboards or panels that materially raise the level of the sides of the truck bed; or
4. Other heavy equipment (such as an electric generator, welder, boom or crane used to tow automobiles and other vehicles).
(b) It is used primarily to transport a particular type of load (other than over the public highways) in a construction, manufacturing, processing, farming, mining, drilling timbering or other similar operation for which it was specially designed or significantly modified.
(B) Employees may be required to commute to and from work in their village vehicles for valid business reasons. Such employees are not authorized to use the vehicles for uses other than commuting and de minimis personal use.
(C) (1) Employees who are required by their department head to drive village vehicles not excluded in the vehicle list in division (A) above, are required to submit a village “representation regarding use of village vehicle” form to the Payroll Department by the fifteenth of each month, listing commuting trips for the prior calendar month.
(2) The value of the commuting trips reported on the form will be added to the employee’s taxable income and taxed accordingly in the next payroll cycle.
(D) Employees who are required by their department head to drive qualified nonpersonal use vehicles listed in division (C) above, are required to submit a village “Vehicle Compliance Agreement” annually to their department heads or designee.
(Ord. 1411-10, passed 10-18-2010)