(A) County vehicles in general. Warrick County owns various motor vehicles and may from time to time in its discretion provide a motor vehicle to a county employee to be utilized for county business. A Warrick County motor vehicle is property of the county and an employee that is assigned to a county motor vehicle is expected to follow all rules and regulations pertaining to the use of that county owned motor vehicle including the duty to operate the motor vehicle safely and according to all state and local laws, and to display reasonable care and prudent behavior when operating and maintaining an assigned county vehicle.
(B) Personal use of county vehicles; prohibitions. Personal use of a Warrick County vehicle is defined as all use not for county business and includes commuting to and from work on a daily basis even if the county requires the employee to take the vehicle home. Under the Internal Revenue Code and IRS rules and regulations, personal use of a county vehicle is a taxable fringe benefit to the employee. It is the policy of Warrick County that personal use of a county vehicle, other than commuting and other de minimis personal use, is prohibited.
(C) Qualified non-personal use vehicles. All county vehicles which are otherwise classified as qualified non-personal use vehicles, as that term is defined in IRS Publication 15B and as designated by the County Commissioners, are exempt from this section such that a county employee using such qualified non-personal use vehicle may be eligible for a working condition benefit as provided by law.
(D) Calculation of taxable fringe benefit to employee; commuting valuation rule. Pursuant to IRC § 274 and Internal Revenue Service guidelines, as may be amended from time to time, the commuting valuation rule may be utilized for reporting of taxable value of employer provided take home vehicles. Warrick County will add the personal value of a county provided vehicle to the taxable wages of the employee and will so report that attributed income for tax purposes for the daily round trip for the commutation of the employee from work to home and from home to work on regularly-scheduled work days. Days not worked including sick or vacation days, if reported on the employee’s salary schedule, shall not have use imputed to them for those days off work.
(BC Ord. 2017-05, passed 3-13-17; Am. BC Ord. 2022-22, passed 9-12-22)