Resolution 10872CITY OF ALAMEDA RESOLUTION NO. 10872
ESTABLISHING A POLICY FOR THE USE OF CITY VEHICLES
WHEREAS, the City of Alameda has provided vehicles for
employees to utilize when conducting City business; and
WHEREAS, this Council now wishes to establish a policy
for the use of City vehicles;
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE
CITY OF ALAMEDA that the City's policy for the use of City
vehicles shall be as is provided on the attached document
entitled "City of Alameda - City Vehicle Use Policy."
CITY OF ALAMEDA
CITY VEHICLE USE POLICY
The Tax Reform Act of 1984 (the Act) includes provisions that may
significantly affect employees using City vehicles. In general,
the Act provides that the fair market value of that portion of an
employee's free personal use (e.g., commuting) of an employer -
provided vehicle is treated as taxable compensation subject to
payroll taxes and withholding. The purpose of this policy is to
provide for the City's compliance with the Act and to establish
regulations on the use of City vehicles.
I. Personal Use
Employees shall not use City vehicles for personal
purposes other than commuting or de minimis personal use.
Personal use of a police or fire vehicle (other than
commuting) outside the limit of the police officers'
arrest powers or the fire fighters' obligation to
respond to an emergency is prohibited.
II. Nonpersonal Use Vehicles
The personal use by City employees of those vehicles
which are kept on City premises, including pool vehicles
and designated departmental vehicles is prohibited.
III. Exempt Vehicles
Vehicles which, by reason of their nature, are not likely
to be used more than a de minimis amount for personal
purposes are exempt from the Act and no taxable
compensation shall accrue to the employee. Such vehicles
include:
A. Clearly marked police or fire vehicles. A police or
fire vehicle that is required to be used for commuting
by a police officer or firefighter who, when not on a
regular shift, is on call at all times.
B. Unmarked law enforcement vehicles. In general, this
refers to officially authorized uses of an unmarked
vehicle by a law enforcement officer. To qualify
for this exception, any personal use must be
incidental to law - enforcement functions, such as
being able to report directly from home to a stakeout
or surveillance site, or to an emergency situation.
C. Qualified specialized utility repair truck. Any
truck specifically designed and used to carry heavy
tools, testing equipment, or parts if:
- The shelves, racks, or other permanent interior
construction which has been installed to carry
and store such heavy items is such that it is
unlikely that the truck will be used rnore than a
de miuimia amount for personal purposes, and
- The City requires the employee to drive the truck
home in order to be able to respond in emergency
situations for purposes of restoring or maintaining
electricity, gas, water and sewer utility services.
IV. Record Keeping Requirements
Employees shall be required to provide monthly statements
documenting total miles and personal miles driven during
the period. Such statements shall be due in the Finance
Department no later than 15 days after the end of each
month. The City will review such statements for propriety
and rely on such statements in determining the personal
use portion of the City vehicle.
I, the undersigned, hereby certify that the foregoing Resolution
was duly and regularly adopted and passed by the Council of the
City of Alameda in regular meeting assembled on the 15th of April, 1986,
by the following vote to wit:
AYES: Councilmembers; Hanna, Lucas, Monsef and President Diament - 4.
NOES: None.
ABSENT: Councilmember Corica - 1.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the
official seal of said City this 16th day of April, 1986.
City C Berk of the City of Al ameda