Prior to the adoption of Ord. 17442 on 09/16/2002, Section 19-113 read as follows.

(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, minus two (2) cents per mile, 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 (12) 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 p er mile divided by twelve (12) months per year. The city will pay any required equipment installation, no more than one 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.

(c) Employees in the classification of superintendent or above who are required to own and regularly use a vehicle in the course of their employment will receive a vehicle allowance of up to two hundred twenty-five ($225.00) per month, as determined by the department head. 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 and which shall retain the use of a city vehicle.

(d) Each full-time unclassified employee may receive a vehicle allowance of up to three hundred fifty dollars ($350.00) 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, minus two (2) cents, for trips with total mileage of more than 50 miles.