(A) Cer­tain employ­ees may be required by the Coun­ty Board and/or cer­tain Depart­ment Heads to have take-home Coun­ty vehi­cles for the pur­pos­es of being on twen­­ty-four (24) hour call in order to ensure effi­cien­cy and pub­lic safety.

(B) Take-home Coun­ty vehi­cles used by such employ­ees shall be used only for com­mut­ing, offi­cial use and de-min­i­­mous per­son­al use, as defined by the Inter­nal Rev­enue Service.

(C) Employ­ees required to use take-home Coun­ty vehi­cles shall be required to include in their wages such income from the use of Coun­ty vehi­cle prop­er­ty based upon the “Com­mut­ing Rule” of deter­min­ing val­ue, as estab­lished by the IRS.  Under this rule, the val­ue of prop­er­ty pro­vid­ed to the employ­ee for com­mut­ing pur­pos­es only is deter­mined by mul­ti­ply­ing each one-way com­mute by One Dol­lar Fifty Cents ($1.50), regard­less of the length of com­mute.  This method will be used to deter­mine the extent to which income is includ­ed in the employ­ees’ wages.  Such wages shall be report­ed by the depart­ment heads of such affect­ed employ­ees to the Coun­ty Trea­sur­er for inclu­sion on those employ­ees’ W‑2 or 1099 forms.

(D) Affect­ed employ­ees shall be required to sign a vehi­cle use pol­i­cy (attached here­to as “Exhib­it A”) list­ing the require­ments and pro­hib­it­ed uses of take-home Coun­ty vehicles.