85-080 RES
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RESOLUTION 85- 8G
A RESOLUTION ENFORCING PUBLIC LAW 99-44 AND IRS
ANNOUNCEMENT 85~113 AND POLICY ON USE
CITY OWNED VEHICLES
WHEREAS,
The City is required to enforce Public Law 99-44 and
IRS Announcement 85-113; and,
the City must adopt certain policies relating to Public
Law 99-44 and IRS Announcement 85-113.
WHEREAS,
NOW, THEREFORE, BE IT RESOLVED that the City of Elk River will
enforce said regulations as follows:
In accordance with Public Law 99-44 and IRS
Announcement 85-113, the City of Elk River has elected
not to withhold income taxes on the value of an
employee's personal use of an employer-provided non-
exempt motor vehicle. The City of Elk River, however,
must include all gross wages on your W-2 the value of a
personal use of a City-provided vehicle, and withhold
the applicable social security taxes. Reporting of the
vehicle fringe benefit and collection of social
security taxes will be made on an annual basis.
BE
IT FURTHER RESOLVED that the City will not allow the personal
use of City owned vehicles other than "de minimus" and
commuting as approved by the City Council; and,
BE IT FURTHER RESOLVED that all other required records relating
to said regulations be kept on file at City Hall.
Passed and adopted by the Elk River City Council this 9th day of
December , 1985.
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Richard Hinkle, Mayor
ATTEST:
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Thomas R. Bublitz, City Administrator