§ 34.115 USE OF TOWN PROPERTY AND VEHICLES.
   (A)   The Town of Sellersburg’s facilities, equipment and property are to be used for business purposes only. Employees are responsible for equipment while it is in their possession, and any malfunction, damage or theft of property should be immediately reported to their department head. Employees may be responsible for costs associated with any damage or loss caused by abuse and/or carelessness.
   (B)   Town vehicles.
      (1)   Town owned vehicles are assigned to employees based on business need. Any employee using a town vehicle is expected to keep the interior clean. These vehicles are to be used for town business only, except during the commute to and from the employee’s home. Only employee’s authorized by their department head and/or the Town Council may take home a town vehicle.
      (2)   Certain take-home vehicles are considered taxable fringe benefits and the commuting or lease value of the vehicle will be included in the employee’s wages for tax purposes. The town will comply with all relevant tax laws and regulations regarding take-home vehicles.
   (C)   Commuting. Take-home vehicles may be assigned to employees for use during town business due to the nature of the employee’s position. This is generally considered a fringe benefit and is taxable. All use of the vehicle that is not for the benefit of the town constitutes personal use and is prohibited except where personal use is minimal.
(Ord. 2021-OR-031, passed 11-22-21)