The Chief of Fire, upon the consent of the Mayor, is authorized to convey ownership of one helmet to a Westlake Firefighter upon the occasion of his/her retirement to commemorate the outstanding years of service and dedication to the citizens of Westlake during that individual’s fire fighting career. The helmet so conveyed shall not have a value in excess of one thousand dollars ($1,000) and shall be considered to be a commemorative gift from the City not subject to taxation as income. (Ord. 1999-61. Passed 3-4-99.)