(a) Employees may not use Town vehicles for personal use. (Police officers should refer to their own SOPs on this policy.)

(b) Employees who are assigned a Town vehicle are responsible for maintaining the appearance, cleanliness and scheduled maintenance of the vehicle.

(c) Employees of the Town who are assigned a Town vehicle for duty to domicile travel are subject to Internal Revenue Service (IRS) rulings regarding such usage. The use of such a vehicle for commuting is considered by the IRS to be a taxable benefit. A value must be established and the total annual amount reported to the IRS on the employee's W-2 form.