(A) Each appointing authority of city employees may make a determination that an employee under its authority needs to have a cell phone in order to perform city duties. When an appointing authority makes such a determination, the employee determined to need a cell phone shall have the choice as to whether to use a city owned cell phone or to receive a cell phone allowance for the use of a cell phone owned by the employee. Employees who chose to use a city owned cell phone will be required to follow the substantiation requirements set by the United States Internal Revenue Service.
(B) Employees who chose to use a cell phone owned by the employee for city related telephone use, shall receive a monthly cell phone allowance as a taxable benefit. The rates of the monthly allowance shall depend on the tier plan determined by the appointing authority as needed by the employee to perform city employment related duties.
(1) The tier plans and the rates of the monthly allowance are as follows:
Tier 1 Unlimited Voice, TXT, Data (manager level position) | $50.00/ month |
Tier 2 Limited Voice < 450 minutes, TXT (call-outs possible) | $35.00/ month |
Tier 3 Voice only < 450 minutes (not used off hours) | $25.00/ month |
(2) Based on changes of rates by the area's cellular service providers, an appointing authority may change the tier rates provided that the monthly rates shall not be increased above $75 for Tier 1, $52.50 for Tier 2 or $37.50 for Tier 3.
(3) If an appointing authority determines that an employee needs additional telephone features beyond the employee's assigned tier, then the actual monthly charges for the additional telephone features required shall be added to the monthly allowance of the employee.
(C) Each appointing authority may establish such rules and regulations as deemed necessary and proper to govern the use of cell phones that are owned by the city or for which an employee receives a city cell phone allowance.
(Ord. 10-053, passed 7-20-10)