§ 35.04 VEHICLE TAKE-HOME POLICY.
   (A)   The personal use of city vehicles is strictly prohibited. Therefore, all municipally-owned vehicles may be used for city business only.
   (B)   When municipally-owned vehicles are not in use, these vehicles are to be kept on city property or in areas designated for municipal vehicle storage, except when these vehicles are elsewhere for repairs or service. Employees who drive city vehicles for commuting to and from work shall not retain possession of the vehicle while on vacation from work or absent for extended periods of time.
   (C)   Any employee taking home a city-owned vehicle is not permitted to use the vehicle for personal purposes other than for commuting or de minimus personal use (such as a stop for a personal errand on the way between a job-related trip and the employee’s home). Also, passengers are not permitted in a city vehicle unless for city business or city purposes if not a city employee.
   (D)   Employees that take home a municipally-owned vehicle, pursuant to authorization by the Mayor, will be taxed on a benefit of $1.50 per one-way commute from home to work or from work to home.
   (E)   The limited personal use of police and fire vehicles and municipally-owned pick-up trucks that carry and store equipment for utility repair on a regular basis is not considered to be income and therefore is not taxable so long as it meets the requirements of the Internal Revenue Service Code and this section.
   (F)   Clearly marked police cars owned or leased by the city will be excluded from the police officer’s income. However, it will be prohibited for personal use (other than commuting) outside the limit of the police officer’s arrest power. Any police officer employed by the city must be authorized by the City Board of Public Works and Safety for personal use of an unmarked police car owned or leased by the city. The personal use must be necessary to help enforce the law, such as being able to report directly from home to a stakeout site or as directed by the city Board of Public Works and Safety, subject to and in compliance with all regulations of the Internal Revenue Service and any applicable state regulations.
(Res. 2008-1, passed 2-5-2008)