Columbia Reimbursement for use of personal vehicles ordinance (§ 19-113)

(a) Mileage reimbursement for those employees who are occasionally required to drive their own cars will be the current mileage reimbursement rate established by the Internal Revenue Service, subject to reporting procedures established by the city manager.

(b) Employees who are required to own and use their own vehicle as a condition of employment will be paid a monthly amount starting October 1, 1994, equal to their latest reported twelve-month mileage, less the mileage of one (1) daily round trip home, based on two hundred forty (240) workdays per year times the current mileage reimbursement rate established by the Internal Revenue Service per mile divided by twelve (12) months per year. The city will pay any required equipment installation, no more than one (1) time in any fiscal year. A mileage report will be kept and an annual adjustment will be made for mileage in excess of the base amount. The following year the base amount will be adjusted in accordance with the prior year's actual experience. This subsection shall not apply to any employee not using this reimbursement method on or before September 21, 2019.

(c) Permanent full-time classified employees who are required to own and regularly use their own vehicle in the course of their employment, may receive a vehicle allowance of up to two hundred fifty dollars ($250.00) per month. Such employees who drive more than eight thousand four hundred (8,400) miles per year on city business will be required to keep a daily mileage report for review by their department head. An annual adjustment will be made in those employees' monthly allowance for mileage over eight

thousand four hundred (8,400) miles per year at the current mileage reimbursement rate established by the Internal Revenue Service per mile. Department heads are authorized to decide which of their employees shall fall under this policy based on the employee's position and job requirements, business necessity, frequency of required use, and availability of city vehicles for the employee's use. Department heads shall review all allowances granted in this subsection annually and verify necessity of continuing the allowance.

(d) Each full-time unclassified employee may receive a vehicle allowance of up to two hundred eighty-five dollars ($285.00) per month at the discretion of the city manager, based on the employee's need to use a personal vehicle in connection with the employee's job. The city manager shall receive a vehicle allowance equal to that received by the department head receiving the highest vehicle allowance. When such employees leave Boone County on city business, the city shall reimburse the employees at the current mileage reimbursement rate established by the Internal Revenue Service, for trips with total mileage of more than fifty (50) miles.