To comply with the Internal Revenue Service Code and minimize the City's exposure for potential liability when providing an employee a vehicle necessary to complete their job. It is the policy of the City of Appleton to comply with the Internal Revenue Service Code in determining the calculation of the fringe benefit amount that will be included as taxable income for employees using City-owned vehicles to conduct personal business. The value of an employer-provided vehicle is considered a fringe benefit and must be included in an employee's gross income unless used for business purposes.
Vehicle is used for commuting.
Other personal use is prohibited. A police officer of fire fighter who is an authorized user of an unmarked vehicle that must be able to respond from home to an emergency situation, surveillance site or stakeout. Use within the City limits only. All other uses are considered personal and the value of a City-provided vehicle must be included in the employee's gross income. The employer will use the annual lease valuation rule to determine the value of the benefit.