Employees authorized to use their private motor vehicles on City business shall be compensated at the rate of twenty-two and one-half (22 ½) cents per mile, or at the rate per mile which may be deducted from the employee's Federal Income Tax without having to itemize specific expenditures as established by Internal Revenue Service Regulations.
The City will reimburse Command Officers regularly assigned to the Training Section at the standard Internal Revenue Service rate for the mileage traveled in their personal vehicles to and from the corporate limits of the City of Toledo to training sites outside the city via the most direct route. Training Command Officers who live outside the city, and who do not pass through the City enroute to the training site shall be paid for the distance of the closest direct route from the City limits to the training site unless their actual mileage is less than that distance, in which case no payment shall be made. Payments of mileage arising under this Section shall be on a monthly basis in a fashion similar to Shift Premium pay.