[Adopted by Res. No. 85-61]
The purpose of this article is to prohibit county employees from making
any personal use of county vehicles except as permitted under 26 CFR 1.274-6T(a)(3)
of the Code of Federal Regulations, Internal Revenue Regulations, as such
may be amended.
As used in this article, the following terms shall have the meanings
indicated:
A one-way trip from either the home to the job site or the job site
to the home, as the case may be, and not a round trip of home to job site
to home.
Does not include a county elected official, the Highway Commissioner,
the program director of the 51.42 Board or other department heads.
Any use which is for the benefit or enjoyment of the employee or
is not in pursuit of the business or interests of the county or is in pursuit
of a business or trade other than that of the county, as provided in 26 CFR
1.274-6T(e)(5), as such section may be amended.
No county employee may, except as provided, make any personal use of
any county-owned or county-operated vehicle.
A.
This section shall not apply to the use of a county vehicle
for commuting to and from the employee's job site when, in the judgment of
the employee's supervisor, the interests of the county require the employee
to take such county vehicle home and commute to and from work with such county
vehicle.
B.
This section shall not forbid employees from making minimal
personal use of county vehicles with the permission of their immediate supervisor.
Each employee who is required to commute to and from work with a county
vehicle shall consent to the inclusion as gross income of the employee the
sum of $1.50 per commuting trip, such sum to be subject to regular withholding
of federal income taxes, state income taxes and social security taxes. Each
such employee shall maintain a logbook showing a description of the county-owned
vehicle, the month, day and year and the number of commuting trips that the
employee completed each day by driving the county vehicle. Such logbooks shall
be maintained at least weekly by the employee and shall be deposited with
the Department of Administration at the end of each calendar month.
Each employee who makes a commuting trip as a passenger in a county-owned
vehicle operated by another employee who is required to commute to and from
work with a county vehicle shall consent to the inclusion as gross income
of the employee the sum of $1.50 per commuting trip, such sum to be subject
to regular withholding taxes. Each such employee shall maintain a logbook
showing a description of the county-owned vehicle, the name of the driver
of the vehicle, the month, day and year and the number of commuting trips
that the employee completed each day as a passenger in the county-owned vehicle.
Such logbooks shall be maintained at least weekly by the employee and shall
be deposited with the Department of Administration at the end of each calendar
month.
Any county official who is given the use of a county automobile and
who is required to commute to and from work in the county car shall maintain
a logbook showing the business or personal use, by mile, of the car. Such
logbooks shall be maintained at least weekly by the employee and shall be
deposited with the Department of Administration at the end of each calendar
month.[2]
