(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.