HomeMy WebLinkAbout2026-6 Per Mile Sheriff Fleet FundGIBSON COUNTY, INDIANA
COUNTY COUNCIL
RESOLUTION NO. 2026- 6
A RESOLUTION ESTABLISHING THE PER -MILE RATE FOR THE GIBSON
COUNTY SHERIFF'S FLEET MAINTENANCE FUND (FUND 4011) BY REFERENCE
TO THE PREVAILING INTERNAL REVENUE SERVICE BUSINESS STANDARD
MILEAGE RATE
WHEREAS, the Gibson County Council (the "Council") is the fiscal body of Gibson County,
Indiana, with authority under Indiana Code § 36-2-7-7 to fix, by ordinance or resolution, the sum
per mile to be paid or charged for the use of motor vehicles in connection with county business,
as part of the mileage and fee provisions set forth in IC 36-2-7;
WHEREAS, the Gibson County Board of Commissioners (the "Board") previously adopted
Ordinance 2024-1 (the "Fleet Maintenance Fund Ordinance") establishing the Gibson County
Sheriff's Fleet Maintenance Fund (Fund 4011) (the "Fund"), and providing a framework for the
assessment of a per -mile rate against vendors, requesting agencies, and other third parties for the
use of Gibson County Sheriff's Department vehicles in connection with services billable to such
third parties, including off -duty security services provided pursuant to agreement;
WHEREAS, the per -mile rate currently charged through the Fund is $0.35, which the Sheriff has
advised no longer reflects the true cost of operating and maintaining Sheriff's Department
vehicles, including the costs of fuel, depreciation, insurance, and maintenance;
WHEREAS, on May 12, 2026, the Council considered the Sheriff's request and, in the course of
discussion and amendment, expressed its intent to increase the per -mile rate associated with the
Fund to align with the prevailing federal benchmark for the business use of automobiles, namely
the standard mileage rate published annually by the Internal Revenue Service (currently IRS
Notice 2026-10, issued under Revenue Procedure 2019-46, setting the 2026 business standard
mileage rate at $0.725 per mile), and this Resolution is adopted to memorialize and give formal
effect to that intent;
WHEREAS, the Sheriff of Gibson County has requested that this rate take effect June 1, 2026, in
order to permit timely notification to vendors and requesting agencies and a corresponding
adjustment to billing practices; and
WHEREAS, the Council finds that setting the per -mile rate by reference to the federal
benchmark, rather than as a fixed cents -per -mile figure, will reduce administrative burden,
ensure that the rate keeps pace with the actual cost of vehicle operation as reflected in the
annually updated federal rate, and properly support the operating and maintenance costs of the
Sheriff's fleet.
NOW, THEREFORE, BE IT RESOLVED by the County Council of Gibson County, Indiana,
as follows:
1. Per -Mile Rate. The per -mile rate charged in connection with the use of Gibson County
Sheriff's Department vehicles for services billable through the Sheriff's Fleet
Maintenance Fund shall at all times equal the prevailing standard mileage rate for
business use of automobiles, as published by the Internal Revenue Service in its annual
standard mileage rate notice (or any successor publication), rounded down (i.e.,
truncated, not commercially rounded) to two (2) decimal places. By way of illustration
only, the Internal Revenue Service's business standard mileage rate for calendar year
2026 is $0.725 per mile; the rate established under this Section for calendar year 2026 is
therefore $0.72 per mile.
2. Automatic Adjustment. Each annually published change in the Internal Revenue
Service business standard mileage rate shall automatically and without further action by
the Council, the Board, or any other body update the per -mile rate established under this
Resolution, effective as of the date the Internal Revenue Service rate takes effect,
applying the rounding rule set forth in Section 1. The Gibson County Auditor is directed
to update the County's billing systems and mileage reimbursement forms accordingly and
to provide written notice of each such update to the Council and the Board at the next
regular meeting of each body following the effective date of the update.
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3. Effective Date. This Resolution shall be effective June 1, 2026, upon adoption by the
Council. The rate established hereunder shall apply to all services rendered through the
Fund on or after June 1, 2026.
4. Notification to Vendors and Requesting Agencies. Upon adoption, the Sheriff or the
Sheriff's designee is authorized to provide written notice of the rate established under this
Resolution to all vendors, requesting agencies, and other third parties to whom services
associated with the Fund are billed, with notice that the new rate shall apply to all
services rendered on or after June 1, 2026, and shall thereafter adjust automatically in
accordance with Section 2.
5. Severability. If any provision of this Resolution is held to be invalid by a court of
competent jurisdiction, the remaining provisions shall remain in full force and effect.
6. Reaffirmation of Ordinance 2024-1. Nothing in this Resolution shall be construed to
modify the Sheriff's Fleet Maintenance Fund Ordinance (Ordinance 2024-1) except to
establish the per -mile rate to be charged in connection with the Fund. All other provisions
of Ordinance 2024-1 remain in full force and effect, and are hereby reaffirmed.
ADOPTED this day of , 2026, by the County Council of
Gibson County, Indiana.
GIBSON COUNTY COUNCIL
Jeremy Overton, President
ATTEST:
Mike Watkins, Gibson County Auditor ����e:•• "
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Prepared by: p to L •.,�
Jason M. Spindler (Bar #25393-26) : '•�
Gibson County Attorney
Spindler Law
112 N. Main Street, Princeton, Indiana 47670
(812) 506-4074