A.    Definitions.

    Control Employee. A "control employee" is an elected official and all department heads, appointed by the mayor, responsible for city government functions.

    "City employee" means a full-time employee of the city, responsible for city government functions.

    "Public safety and special use vehicle" is any of the following:

    1.    Clearly marked police or fire vehicles of full-time police officers or firefighters who are on call at all times which cannot be used for personal use, other than commuting, inside the officer's arrest or firefighter's response jurisdiction;

    2.    Unmarked law enforcement vehicles where the full-time law enforcement officer has the power of the arrest and regularly carries a firearm and the use is incidental to law enforcement functions as authorized herein;

    3.    Ambulances and hearses;

    4.    Bucket trucks, dump trucks, garbage trucks and flatbed trucks;

    5.    Utility repair trucks that the employees are required to drive home in order to respond to an emergency involving any utility which is designed specifically for and used to carry heavy tools, testing equipment or parts to the extent that said truck could not be used for personal purposes other than de minimus use.

    A "nonpersonal use vehicle" is any vehicle provided for use by an employee for the conducting of city business only, for which that personal use, including commuting, is prohibited, and which is kept on city premises.

    Taxable Vehicle. A "taxable vehicle" is a vehicle other than a public safety and special use vehicle or a nonpersonal use vehicle.

    "Taxable fringe benefits" means that portion of an employee's or official's use of a city-owned vehicle that is for personal, nonbusiness purposes.

    B.    Prohibition on Personal Use. No employee or official of the city shall use any city-owned vehicle for any personal, nonbusiness purposes (other than de minimum use such as a stop for a meal between business functions), unless specifically authorized by the control employee he reports to and such use is incidental to his city government functions.

    C.    Employees Permitted to take Vehicles to their Residence. Control employees may specifically authorize or require an employee to take a city-owned vehicle (including unmarked law enforcement vehicles) to his or her residence when the employee is not working if it is determined that the employee must have such vehicle available in order to immediately respond from his or her residence to emergency situations involving his or her job duties. In such cases, once the vehicle is taken to the employees's residence, the employee may not use the vehicle for personal purposes. It is the intent of the common council that any use of a city-owned vehicle authorized under this section shall be considered a bona fide business requirement of the city and, therefore, any value to the employee attributed to such use shall be excludable from the employee's income as a "working condition fringe benefit" under the provisions of Section 132 (d) of the Internal Revenue Code, as now or hereafter amended. Control employees are to file a statement with the clerk-treasurer by January 31st of each year setting forth which city-owned vehicle and employees will be permitted to take city-owned vehicles to their residence and the reasons and rational therefor.

    D.    Inclusion in Gross Income. The value of any taxable vehicle or any taxable fringe benefit as defined herein shall be included in the gross income of the city official or employee.

    E.    Computation of Taxes. Computation of taxes and withholding on the additional gross income hereunder shall be determined by the city clerk-treasurer based on the election of the employee operating the vehicle of either annual lease value method, the cents-per-mile method or the three dollars per day commuting rule. However, all control employees must use the annual lease value method or the cents-per-day method. The city clerk-treasurer shall adhere to the regulations promulgated by the department of treasury for computing the taxes and withholding hereunder. (Prior code § 21-4)