Cell Phone Policy

In the month of December each year, the City Clerk calculates the annual amount of fringe benefit for each employee who is issued a city owned cell phone. The following process is used:

1.) A month is randomly chosen and copies of all that months cell phone bills are copied.

2.) The copies are distributed to the employees for them to mark all personal calls on their phone bill and return them to the City Clerk.

3.) The City Clerk calculates a percentage of personal minutes per total minutes used for that month for each employee.

4.) The percentage is multiplied by the total cost of the phone bill for that month for each employee to equal a dollar amount for personal usage.

5.) That monthly dollar amount for personal usage is then multiplied by total months used that calendar year to equal annual cost of personal usage of each employees cell phone.

6.) This annual cost is then entered under fringe benefit on the last payroll in December and the employee is taxed on this amount.

7.) If an employee should terminate employment in the middle of a year, he or she will be taxed on their last paycheck for the current personal cell phone usage to date of that calendar year.