It is the policy of the Town of Barnstable to authorize the acquisition and utilization of vehicles for use by officials of the Town, in the conduct of their employment responsibilities, consistent with the municipal vehicle procedure, as provided for herein, and as may be modified from time to time. Municipal employees are obligated to comply with the provisions of this procedure, when their employment responsibilities require use of a municipal vehicle.
A. 
Garaging of vehicles. All municipal vehicles not utilized by control or emergency employees shall be garaged at the end of each day in assigned municipal parking lots. No vehicles, excepting those of control and emergency employees, are to be taken home at the end of the workday, nor are vehicles available for personal use of any kind. The only exception to this procedure is made when an occurrence is anticipated where an employee is expected to be available for a particular emergency event.
B. 
Authority to assign vehicle for use. Department managers are responsible for assignment of personnel to vehicles. Managers are responsible for the vehicle use, maintenance, including cleanliness, and storage. Managers shall ensure that the vehicle is routinely washed, the interior cleaned, and the preventive maintenance schedule is observed. Managers are responsible to the Town Manager for a full accounting of all municipal vehicle usage.
C. 
Operation of vehicle.
(1) 
All employees are required to adhere to the following minimum rules of operation of municipal vehicles:
(a) 
Speed limits. Strictly observed, excepting emergency vehicle operation.
(b) 
Use of safety restraints. Seat belts, shoulder harnesses, and other restraints should be worn by driver and all passengers at all times vehicle is in motion.
(c) 
Rules of the road. All traffic, driving and road regulations are to be strictly observed. Courtesy is to be extended to all entering and exiting traffic, whenever vehicle is operated within the Town of Barnstable.
(d) 
Use of controlled substances is strictly prohibited by driver and all passengers.
(2) 
Dependent upon department of origin, additional rules of operation shall apply.
D. 
General vehicle use regulations. No vehicle shall be operated by any Town employee who does not hold a valid Massachusetts operator's license of the class required for the specific vehicle being operated, except when the employee is in a training status and then only under the immediate close supervision of a qualified licensed operator.
(1) 
No vehicle shall be operated by a person who is not an employee of the Town of Barnstable.
(2) 
No employee shall be assigned or permitted to operate a vehicle without the express authorization of the supervisor responsible for the vehicle.
(3) 
No vehicle shall be used for any purpose other than the performance of official duties.
(4) 
No vehicle shall be operated outside the boundaries of the Town of Barnstable, except when necessary to reach other sections of the Town, without the express permission of the responsible supervisor. Exceptions to this rule shall apply when travelling to meetings being held outside of the Town.
E. 
Reporting of accidents. Whenever a municipal vehicle is involved in an accident, or subject to damage, the employee operating the vehicle is required to immediately notify his/her immediate supervisor, and to then file an accident incident report at the Barnstable Police Station. The supervisor is responsible for notifying his/her department manager of the incident. The appropriate supervisory personnel, as determined by the department manager, shall notify the Finance Department of the accident, by completion and submittal of an accident incident report.
F. 
Registering and insuring a vehicle. All vehicle registrations, renewals, trade-ins, insuring, and purchases shall be coordinated through the Finance Department. No activity shall be conducted with the Town's insurance agent without first receiving approval for processing of insurance from the Finance Department.
G. 
Annual vehicle activity report. Annually, on or before January 31, each department manager shall submit to the Town Manager a comprehensive report on the vehicles utilized by his/her department in the preceding fiscal year. The report shall provide, at a minimum, the following information:
(1) 
Total number of vehicles in the department, classified by department division if appropriate.
(2) 
Personnel assigned to vehicle, if applicable.
(3) 
Total annual mileage for each vehicle.
(4) 
Manufacturer vehicle year, and date of purchase.
(5) 
Assessment of vehicle condition.
(6) 
Status of vehicle for next fiscal year (maintain in use, trade/replacement, dispose as surplus/junk).
(7) 
Massachusetts vehicle registration plate.
(8) 
Vehicle identification number.
(9) 
Title number and location for recording.
(10) 
Accidents during prior year for each vehicle.
Each department shall establish a vehicle replacement procedure which seeks to substantiate the replacement of municipal vehicles on a regular basis. Included within the procedure for replacement shall be:
A. 
Vehicle purchase price, straight-line depreciation over the vehicle's anticipated useful life, fair market value of vehicle upon replacement request.
B. 
Total mileage prior to replacement. Mileage will vary dependent upon use conditions.
C. 
Use conditions of vehicle affecting replacement schedule.
D. 
Annual maintenance costs, averaged, anticipated should replacement not occur, including major repairs, vehicle operating problems.
E. 
Vehicle insurance cost and fuel cost, both annually.
Effective as of January 1, 1985, municipalities are required to monitor and tax employees' personal use of employer-provided vehicles, pursuant to Internal Revenue Service rules. The following procedure will establish the Town of Barnstable's compliance with this federal regulation.
A. 
Definitions and use of terms. As used in this article, the following terms shall have the meanings indicated:
CONTROL EMPLOYEES
Elected officials (Town Council, Town Clerk); appointed local officers (executive) - Town Manager.
[Amended 6-20-2019 by Order No. 2019-208]
EMERGENCY OFFICIALS
Those employees whose responsibilities require 24-hour response to emergency situations, specifically law enforcement functions.
FRINGE BENEFITS
Includes an employer-provided automobile, excludes such items as meals and lodging, provided for convenience of employer.
RECIPIENT
Person performing services in connection with which fringe benefits are provided. An employer-provided fringe would be received by the person who was provided the vehicle.
VALUATION
Employee must include in gross income the amount by which the fair market value of the fringe benefit exceeds the amount which the employee pays for benefit.
B. 
Special valuation rules summary:
(1) 
Annual lease rule: based on fair market value.
(2) 
Vehicle cost/mile: $0.22/mile - 15,000 miles over $0.11/mile.
(3) 
Commuting rule: Not applicable to contract employees.
C. 
Exclusion from gross income. Working condition fringe benefits and de minimus fringe benefits are excluded from gross income (i.e., any property or service provided to an employee to the extent that, if the employee paid for it himself, the amount would be deductible as a business expense). Substantiation requirements apply to working condition fringe benefits, such as an employer-provided automobile. Non-personal-use vehicles are exempted.
D. 
Safe harbor rules for substantiation requirements. To allow for working condition fringe exclusion vehicle not used for personal purpose. Policy statement that prohibits personal use of employer-provided vehicles. Commuting to and from work for control and emergency employees excluded from fringe benefits as a de minimus usage.
E. 
Withholding and reporting requirements. The Town is required to withhold federal income tax and social security taxes, if applicable, on the value of the fringe benefit to be included in the employee's gross income. Where personal use of vehicle is permitted, records must be kept to substantiate the business use of the vehicle in order to deduct that portion from income on his/her personal income tax by employee. Method of inclusion of benefit in employee's gross income can be:
(1) 
Enforcement of nonpersonal use of vehicle rule: no withholding required.
(2) 
Include availability of vehicle value in employee's gross income, then employee must keep records to substantiate business use of vehicle.
F. 
Valuation of employer-provided vehicles.
(1) 
ALV: fair market value; safe harbor rules for fair market value.
(2) 
Owned by employer: employer's cost of buying auto = fair market value.
(3) 
Leased: retail value = fair market value.
(4) 
Fuel cost: average fleet evaluation as well as gallon. Random sample: 10% or 20 cars in fleet.
(5) 
Cents/mile rate: allowed $0.22 per mile to be used to determine value of personal use of employer-provided vehicle regularly used for business or is driven at least 10,000 miles per year. Employer-provided, but no gas: $0.22/mile can be reduced by $0.055. Vehicle cost $12,000 or less.
(6) 
Commuting: $1.50 one way; $3 round trip. Not used by control employee - elected/appointed officials.
(7) 
Control employees authorized to utilize vehicles for personal use: Town Manager.
(8) 
Employees authorized to take home vehicle after work: Town Manager, Chief of Police, Superintendent of Public Works, Airport Manager, Assistant Airport Manager, Airport Environmental Field Supervisor, Sandy Neck Ranger, other departmental supervisors or staff, when the Town Manager or department manager has authorized same in order to facilitate performance of the employee's work responsibilities, on a per-occurrence basis.
G. 
Substantiation requirements for personal use. [Note: This section subject to modification to conform with IRS regulation updates.] Commuting to and from work for control and emergency employees is excluded from fringe benefits as a de minimus usage, per IRS regulations. Commuting to and from work for all other employees is considered a fringe benefit and commute is calculated at $1.50 one way; $3 round trip. Employees are required to submit to Town Treasurer the form entitled "Computation of Fringe Benefit of Employer Provided Vehicle." Employees eligible to take vehicle home may request waiver from Town Manager to this requirement, provided that commuting use of vehicle ceases. Personal use for control and regular employees is considered a fringe benefit and calculated at $0.22/mile for each personal use mile. Employees are required to submit monthly to the Town Treasurer the form entitled "Computation of Fringe Benefit for Personal Use of Employer Provided Vehicle." Employees authorized to use employer-provided vehicle for personal use include: Town Manager.
H. 
Emergency use of employer-provided vehicles. As necessary, the Town Manager or department manager responsible for municipal vehicles may authorize a subordinate employee to take a vehicle home, after work, for anticipated emergency use. Such emergency use would include police operations, snowstorm, natural disaster, flooding, electrical or building inspections on a weekend, when done in conjunction with the Fire District, and airport emergency operations. When such emergency use is less than three consecutive days in duration, no requirement for computation of commuting use is required. Personal use of the emergency vehicle is prohibited in this instance.