4.60.090 Per diem and day travel allowance.
A. In-State Travel over 12 Hours.
1. A per diem rate of $70.00 shall be allowed for employees who are away from home for over 12 hours on city business.
2. The $70.00 rate includes $15.00 for breakfast, $20.00 for lunch and $35.00 for dinner.
B. Out-of-State Travel over 12 Hours.
1. A per diem rate equal to the current IRS rate shall be allowed for employees who are away from home for over 12 hours on city business.
2. The rate shall include the current amount for breakfast, lunch, and dinner.
C. Day Travel Allowance.
1. Employees who travel on city business for a time period of more than four hours and less than 12 hours are entitled to an allowance of one meal.
2. The meal allowance is based on the current rate for breakfast, lunch, or dinner.
3. This is a taxable allowance and therefore will be an addition to the employee’s wages on the payroll following the travel.
D. A deduction to per diem will be made for meals paid for separately by the city and meals paid for by others. This includes meals paid in advance and/or included in registration fees and business meals reimbursed to the traveler or reimbursed to another city traveler as a business meal. Meals provided by airlines do not impact per diem entitlement. Continental breakfasts which are provided do not impact per diem entitlement.
E. The Internal Revenue Service requires that per diem be prorated for partial days of travel, which will occur on departure or arrival from the city. The following is the departure and arrival proration:
1. The actual departure and arrival of the aircraft will be used to determine the times.
2. If traveling by private vehicle, the times are based on the actual departure and arrival time from the point of origin.
|
Departure Time |
In-State Allowance |
Out-of-State Allowance |
|---|---|---|
|
12:01 a.m. to 10:00 a.m. |
$15.00 |
Current IRS Rate |
|
10:01 a.m. to 3:00 p.m. |
$20.00 |
Current IRS Rate |
|
3:01 p.m. to midnight |
$35.00 |
Current IRS Rate |
|
Arrival Time |
In-State Allowance |
Out-of-State Allowance |
|---|---|---|
|
12:01 a.m. to 10:00 a.m. |
$15.00 |
Current IRS Rate |
|
10:01 a.m. to 3:00 p.m. |
$20.00 |
Current IRS Rate |
|
3:01 p.m. to midnight |
$35.00 |
Current IRS Rate |
(Ord. 15-017 § 3, 2015; Ord. 12-001 § 3, 2013)