Legal Documents of Newport
Code of Newport
Title 4 Municipal Personnel
Chapter 2 Travel Policy
4-204 : Meals.
Due to IRS regulation, meal payment while in travel status must be handled differently in overnight travel payment verses same day travel meal reimbursement. Meals in same day travel status may be reimbursed, provided that the travel was official city business outside the City of Newport and a receipt was obtained for the meal. To obtain reimbursement, the employee or board member must complete a travel reimbursement request form and attach a copy of the meal receipt. The meal will be reimbursed up to the amount allowed in over-night travel and the reimbursement will be reported on the employee or board member's W-2 form as taxable income in accordance with IRS regulations.
If an employee or board member is in over-night travel status, a meal allowance will be paid, based on either the Level I or Level II state cost of living area of the travel destination. Out of state travel will be paid at the Level I rate. By IRS regulations, overnight travel meal allowances up to the amounts listed in the tables are not considered taxable income.
Level I locations are defined as:
| Shelby County | Davidson County | Paris Landing State Park |
| Natchez Trace State Park | Pickwick State Park | Fall Creek Falls State Park |
| Montgomery Bell State Park | Gatlinburg |
Level II locations are all other locations in Tennessee. Reimbursement rates for 2006-07 are:
| Location | Breakfast | Lunch | Dinner | Incidentals | Full day |
| Level I | $8.00 | $10.00 | $17.00 | $3.00 | $38.00 |
| Level II | $6.00 | $8.00 | $14.00 | $3.00 | $31.00 |
Partial per diem will be paid based upon departure and return times as follows for over night trips:
| Meal | If depart prior to | If return after |
| Breakfast | 7:00 A.M. | 8:00 A.M. |
| Lunch | 11:00 A.M. | 1:30 P.M. |
| Dinner | 5:00 P.M. | 6:30 P.M. (Ord. #2006-3A, Jan. 2007) |