85-34
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CITY OF CHANHASSEN
CARVER AND HENNEPIN COUNTIES, MINNESOTA
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DATE: July 1, 1985
MOTION BY: Hamilton
RESOLUTION NO:
85 -34
SECONDED BY:
Horn
A RESOLUTION ESTABLISHING TAX IMPLICATIONS OF CITY PROVIDED
VEHICLES/LICENSED EQUIPMENT
NOW, THEREFORE, BE IT RESOLVED That the following policies
are hereby established to establish the tax benefit received by
an employee using a city owned vehicle. Such policy hereby
amends the city's existing personnel policies:
1. This policy applies to all vehicles owned or leased by
the City and provided to one or more employees to carry
out city functions.
2. No vehicles shall be used by any employee for personal
uses. Usage of city vehicles shall only be for city
required work functions as assigned by the employee's
supervisor.
3. For tax purposes, the following two categories of vehicle
usage are hereby established:
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A. Non-Take Home Vehicles
I} All vehicles/equipment owned by the City is
hereby classified as non-take home vehicles
unless specifically designated for an individual
employee/vehicle under the guidelines setforth in
B., below; and
2} All City Owned Vehicles/Equipment, except those
designated as take home vehicles by specific
employees shall remain on city owned property
except as being used by the employee during the
course of the work period. No vehicle/equipment
shall be used for personal use or used for com-
muting to or from an employee's residence, or
remain at an employee's residence unless such has
been specifically designated as a take home
vehicle; and
3} No employee may use a city provided vehicle for
other than work purposes except for "de minimis"
use such as a stop for lunch between business
activities and, then, only if authorized by the
employee's supervisor; and
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4} Each employee's supervisor shall continue to
monitor each employee's use of city provided
vehicles/equipment to verify that such vehicle is
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solely being used for assigned city work func-
tions, is not being used for commuting purposes,
and except for de minimis use, is not being used
for personal use.
B.
Take Horne Vehicles
1) No employee shall take home a city owned vehicle/
licensed piece of equipment without having such
authorized by the employee's supervisor and the
City Manager; and
2) Only vehicles/personnel designated to carry out
emergency repair functions or having to carry out
a city work function which would be inconvenient
for the city if the employee were not allowed to
take the vehicle horne, shall be provided a take
home vehicle; and
3) No employee may use a city provided vehicle for
other than work purposes except for "de minimis"
use such as a stop for lunch between business
activities and, then, only if authorized by the
employee's supervisor; and
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4) Each employee's supervisor shall continue to
monitor each employee's use of city provided
vehicles/equipment to verify that such vehicle is
soley being used for assigned city work functions
and solely for commuting purposes authorized by
the City.
5) The City Treasurer shall establish a value for
the commuting benefit derived by an employee from
the fact of being designated as an employee with
take home vehicle privileges. Additionally,
shall, for whatever reason, an employee be
authorized to take a vehicle out of the area for
city assigned work functions, and as a result
thereof, some personal use of said vehicle
occurrs, the City Treasurer shall calculate the
value of such personal use and include such as
income as a part of the employee's W-2 state-
ments.
Passed and adopted by the Chanhassen City Council this
AT:::T: day of July , 198::7 / I , L
9J) <:/ f/~ L~
Don lerk/Manager ~homas L. Hamilton, Mayor
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YES
HamIlton
Horn
Watson
Swenson
NO
None
ABSENT
Geving