Item P7 } P.7
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County of Monroe
�y,4 ' �, "tr, BOARD OF COUNTY COMMISSIONERS
Mayor Michelle Coldiron,District 2
�1 nff `ll Mayor Pro Tem David Rice,District 4
-Ile Florida.Keys Craig Cates,District 1
Eddie Martinez,District 3
w Mike Forster,District 5
County Commission Meeting
March 17, 2021
Agenda Item Number: P.7
Agenda Item Summary #7982
BULK ITEM: No DEPARTMENT: Employee Services
TIME APPROXIMATE: STAFF CONTACT: Bryan Cook(305) 292-4537
N/A
AGENDA ITEM WORDING: Approval of a Resolution revising Section 16 of the Personnel
Policies and Procedures Manual regarding Appearance, Hygiene and Proper Attire. This resolution
adds hygiene to Section 16.01, appearance and proper attire. It newly adds Section 16.02 which
describes requirements for uniform wear, maintenance and care, uniform purchases and tax
treatment, and other related items.
ITEM BACKGROUND: Approval of a Resolution amending Section 16 of the Personnel Policies
and Procedures Manual on Appearance, Hygiene, and Proper Attire, adding language on hygiene and
specifying requirements for uniform wear, tracking, maintenance and care, and purchases and tax
implications.
In keeping with general good health and the County's instructions to staff to maintain safety in the
workplace during the COVID-19 pandemic, the following language is added to Section 16.01
regarding hygiene:
"Employees must also maintain good personal hygiene and sanitation by bathing regularly,
maintaining good oral hygiene, washing hands properly, covering coughs and sneezes, and other
related actions that contribute to a healthy work environment."
Section 16.02 is newly added to address the purchase and tax treatment for uniforms and clothing
purchased by the County for employees to wear on the job, expectations for departments to budget
for uniform clothing purchases, determination of positions for which uniforms are required on a full
or part time basis, inventory and tracking of uniforms issued to employees, employee responsibility
for the maintenance and care of uniforms, and disciplinary action for failure to properly wear
uniforms, as applicable.
IRS regulations provide that work clothing provided by the employer is excluded from wages of the
employee only if 1)the clothing is specifically required as a condition of employment; and 2)the
clothing is not worn or adaptable to general use as ordinary clothing. It is not enough that the
employee wear distinctive clothing; the employer must specifically require the clothing as a working
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P.7
condition. If the clothing does not meet this definition, it is treated as a taxable fringe benefit. The
policy specifies this further and includes examples.
PREVIOUS RELEVANT BOCC ACTION: N/A
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATION: Approval.
DOCUMENTATION:
Uniform Policy Draft- Section 16 of the PPPM
Resolution to amend PPPM Section 16 - Appearance Hygiene and Proper Attire
FINANCIAL IMPACT:
Effective Date: 3/17/2021
Expiration Date: N/A
Total Dollar Value of Contract: N/A
Total Cost to County: N/A
Current Year Portion: N/A
Budgeted: N/A
Source of Funds: N/A
CPI: N/A
Indirect Costs: N/A
Estimated Ongoing Costs Not Included in above dollar amounts: N/A
Revenue Producing: N/A If yes, amount: N/A
Grant: N/A
County Match: N/A
Insurance Required: N/A
Additional Details: N/A
N/A
REVIEWED BY:
Bryan Cook Completed 03/02/2021 4:22 PM
Assistant County Administrator Christine Hurley Completed
03/02/2021 4:27 PM
Cynthia Hall Completed 03/02/2021 4:57 PM
Purchasing Completed 03/02/2021 4:58 PM
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P.7
Budget and Finance Completed 03/02/2021 5:05 PM
Maria Slavik Completed 03/02/2021 5:31 PM
Liz Yongue Completed 03/02/2021 5:46 PM
Board of County Commissioners Pending 03/17/2021 9:00 AM
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16.01 APPEARANCE, HYGIENE. AND PROPER ATTIRE
All County employees should strive to be as neat and clean in appearance as possible.
Proper attire conducive to carrying out the functions of their respective positions should be
worn by all employees.
Employees must also maintain good personal hygiene and sanitation by bathing regularly,
maintaining good oral hygiene,washing hands properly, covering coughs and sneezes, and
other related actions that contribute to a healthy work environment.
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The Department Head will be responsible to ensure that the appearance of his or her m
employees properly represents Monroe County in relation to their positions.
Proper clothing and equipment needed to ensure employee safety and security is required to
be utilized at all times, and in accordance with the Monroe County Safety Policies, as
applicable.
Departments may set additional uniform and appearance requirements specific to the nature N
of work performed in the department. 2
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16.02 UNIFORMS AND TAXATION
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It is the policy of the County that certain positions, as designated in each department and as
approved by the Department Head, may be required to wear a uniform while on the job.
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For the purpose of this policy, the term "uniform" includes distinctive specific clothing,
including but not limited to, shirts or blouses with County logos on them, and also shoes
and boots required to be worn for the position, e.g., safety boots.
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A. Each Department Head shall maintain a list of positions within the department for CL
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which the wearing of a uniform or specific clothing is required because it is necessary for
the safety, security or health of the employee and is a condition of employment.
Department Heads should ensure that the uniforms or specific clothing are absolutely (0
necessary.
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B. The Department Director will determine the number of uniform items (shirts, pants,
etc.) for each employee,which shall be commensurate with the employee's field time.
C. Employees filing positions that require the wearing of uniforms as designated by the
Department Head must wear the issued uniforms on the job once the employee receives .
his/her/their supply of uniforms. Uniforms or specified clothing may be required to be CL
worn daily or on occasion (such as to attend an event or support a pro)ect).
• Examples when uniforms must be worn on occasion include but are not limited to:
o Meetings with Local, State, or Federal representatives, officials, agencies, and E
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entities 0
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o Conferences such as Florida Association of Counties, Climate Change
Summit, or similar ai
o Work related events such as job fairs,health fairs, or inter-department
meetings
o When visual identification is particularly needed, such as visiting a local 0.
business or residence in the employee's capacity to perform County work, or
when meeting with certain vendors or service providers
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D. Each department requiring employees to wear uniforms must include funds for new
issues and replacement of uniforms in their respective department annual budget based
niforms and clothing in the department and the on the anticipated wear-and-tear to u
frequency in which they are required to be worn by employees.
E. To be covered by this policy and not treated as a taxable fringe benefit, the item must beCD
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purchased directly by the County. Reimbursements for clothing purchases that have
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been made by the employee and clothing allowances will be treated as taxable fringe
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benefit. In addition, the employee will be required to pay the sales tax. The employee C
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may not use the County's F.S. 212.08 exemption for sales and use taxes for purchases of
uniforms where the purchases have been made by the employee. y
F. When an employee is assigned to a position that has been designated as requiring a
uniform, the employee's Department Head will track the issuance of uniforms to the
employee in the same manner other work equipment (such as computers, phones, or
tools) issued to the employee is tracked (Property-Equipment Tracking Form or
applicable software system). CL
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Note: Employees should be aware that the IRS mandates that uniforms which can CL
be considered "street clothing" are taxable as a benefit to employees. Street clothing
includes jeans; shorts;pants (e.g., cargo or khaki), shirts and t-shirts unless marked
with County logos; hats; also shoes and boots unless they are footwear designated as
"safety" items necessary for employment. Safety apparel such as shirts and vests
with reflective striping are excluded. For taxable items, the County will calculate the
fringe benefit valuation using IRS regulations and include the amount as gross
taxable wages on the employee's next biweekly paycheck. Uniform purchases may
be audited by the County Office of Management and Budget and the Clerk's Office
to ensure compliance with tax requirements.
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G. Employees are personally responsible for the proper care, cleaning, alterations (if any)
and repair of uniforms issued to them. If any uniform item becomes unserviceable (e.g.,
because of a tear), the employee must launder and return the item and request a
replacement. If an employee loses a uniform item, the employee will be charged the E
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current cost for replacement.
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H. Uniforms and clothing provided to an employee remain the property of the County and
should be turned in upon separation of employment. If the employee fails to return any C
uniform item, the cost of the unreturned item will be deducted from the employee's final
paycheck in accordance with the Fair Labor Standards Act (FLSA). For sanitation
reasons, such uniforms and clothing turned in are not required to be reassigned to other
employees. c
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I. Any employee who does not wear the uniform specified,without a reason acceptable to CL
the immediate supervisor,will be subject to discipline, up to and including termination.
County employees shall not wear County uniforms in any capacity other than when they
are performing official business for the County, except for de minimus use as described
in Section 1.04 of this manual. Employees and volunteers shall exercise caution in their
conduct while wearing apparel with insignia,logos, or language indicating an affiliationCD
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with the County in order to not bring discredit or reflect negatively upon the County.
J. Uniforms will be non-taxable if they are:
• Required as a condition of employment and,
• Not adaptable to general usage as ordinary clothing.
Examples of non-taxable uniforms include but are but not limited to:
o Uniforms with clear identifying County logos;
o Garments approved for safety conditions (fluorescent orange or safety green)
o Garments with identifying features such as prominent County logo,
department logo, department name, employee name, or other relevant W
marking; and, CL
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o Safety shoes or safety boots L
Uniforms are taxable if the items of clothing are general in nature, can be worn away from
the employee's place of work, and would not identify the employee as a County worker
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• Examples of taxable uniforms include but are not limited to:
o jeans
o work pants
o plain shirts without logos or identifying marks
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P.7.b
RESOLUTION NO. _ - 2021
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA, AMENDING SECTION 16 OF THE PERSONNEL POLICIES
AND PROCEDURES MANUAL REGARDING APPEARANCE AND PROPER ATTIRE y
WHEREAS, Section 16 of the Personnel Policies and Procedures Manual currently
references Appearance and Proper Attire, and, in keeping with general good health and the
County's instructions to staff to maintain safety in the workplace during the COVID-19
pandemic, a need exists to add language regarding hygiene; and
0
WHEREAS, a need exists to define the purchase and tax treatment for uniforms and
clothing purchased by the County for employees to wear on the job, expectations for
departments to budget for uniform clothing purchases, determination of positions for which
uniforms are required on a full or part time basis, inventory and tracking of uniforms issued
to employees, employee responsibility for the maintenance and care of uniforms, and
disciplinary action for failure to properly wear uniforms, as applicable; and .�
WHEREAS, the County now wishes to amend Section 16 of the Personnel Policies and
Procedures Manual.
0
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, THAT:
1. Monroe County Personnel Policies and Procedures Manual Section 16 is now amended 0)
to read:
16.01 APPEARANCE, HYGIENE, AND PROPER ATTIRE
All County employees should strive to be as neat and clean in appearance as possible. Proper attire
conducive to carrying out the functions of their respective positions should be worn by all
employees.
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Employees must also maintain good personal hygiene and sanitation by bathing regularly,
maintaining good oral hygiene,washing hands properly, covering coughs and sneezes, and other v)
related actions that contribute to a healthy work environment. CL
a.
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The Department Head will be responsible to ensure that the appearance of his or her employees
properly represents Monroe County in relation to their positions.
Proper clothing and equipment needed to ensure employee safety and security is required to be
utilized at all times, and in accordance with the Monroe County Safety Policies, as applicable.
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Departments may set additional uniform and appearance requirements specific to the nature of work
performed in the department.
1 ¢'
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P.7.b
16.02 UNIFORMS AND TAXATION
It is the policy of the County that certain positions, as designated in each department and as approved
by the Department Head,may be required to wear a uniform while on the job.
For the purpose of this policy, the term"uniform" includes distinctive specific clothing, including but
not limited to, shirts or blouses with County logos on them, and also shoes and boots required to be
worn for the position, e.g., safety boots.
A. Each Department Head shall maintain a list of positions within the department for which
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the wearing of a uniform or specific clothing is required because it is necessary for the 6
safety, security or health of the employee and is a condition of employment. Department
Heads should ensure that the uniforms or specific clothing are absolutely necessary. ,
0
B. The Department Director will determine the number of uniform items (shirts,pants, etc.)
for each employee,which shall be commensurate with the employee's field time.
C. Employees filing positions that require the wearing of uniforms as designated by the
Department Head must wear the issued uniforms on the job once the employee receives
his/her/their supply of uniforms. Uniforms or specified clothing may be required to be
worn daily or on occasion(such as to attend an event or support a project).
0
CL
• Examples when uniforms must be worn on occasion include but are not limited to: -�
o Meetings with Local, State, or Federal representatives, officials, agencies, and
entities
o Conferences such as Florida Association of Counties, Climate Change
Summit, or similar
o Work related events such as job fairs,health fairs, or inter-department
meetings
o When visual identification is particularly needed, such as visiting a local
business or residence in the employee's capacity to perform County work, or
when meeting with certain vendors or service providers ,
D. Each department requiring employees to wear uniforms must include funds for new
issues and replacement of uniforms in their respective department annual budget based on
the anticipated wear-and-tear to uniforms and clothing in the department and the i)
frequency in which they are required to be worn by employees. 2
CL
CL
E. To be covered by this policy and not treated as a taxable fringe benefit,the item must be -�
purchased directly by the County. Reimbursements for clothing purchases that have been
made by the employee and clothing allowances will be treated as taxable fringe benefit. cu
In addition,the employee will be required to pay the sales tax. The employee may not c
use the County's F.S. 212.08 exemption for sales and use taxes for purchases of uniforms
where the purchases have been made by the employee.
0
F. When an employee is assigned to a position that has been designated as requiring a
uniform,the employee's Department Head will track the issuance of uniforms to the
employee in the same manner other work equipment(such as computers,phones, or
E
2
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P.7.b
tools) issued to the employee is tracked(Property-Equipment Tracking Form or
applicable software system).
Note: Employees should be aware that the IRS mandates that uniforms which can be considered c
"street clothing" are taxable as a benefit to employees. Street clothing includes jeans; shorts; pants
(e.g., cargo or khaki), shirts and t-shirts unless marked with County logos; hats; also shoes and boots
unless they are footwear designated as "safety"items necessary for employment. Safety apparel such v,
as shirts and vests with reflective striping are excluded. For taxable items,the County will calculate
the fringe benefit valuation using IRS regulations and include the amount as gross taxable wages on
the employee's next biweekly paycheck. Uniform purchases may be audited by the County Office of
Management and Budget and the Clerk's Office to ensure compliance with tax requirements. 0
G. Employees are personally responsible for the proper care, cleaning, alterations (if any) ,
and repair of uniforms issued to them. If any uniform item becomes unserviceable (e.g., c
because of a tear),the employee must launder and return the item and request a
replacement. If an employee loses a uniform item,the employee will be charged the
current cost for replacement.
H. Uniforms and clothing provided to an employee remain the property of the County and
should be turned in upon separation of employment. If the employee fails to return any
uniform item the cost of the unreturned item will be deducted from the employee's final
paycheck in accordance with the Fair Labor Standards Act(FLSA). For sanitation
CL
reasons, such uniforms and clothing turned in are not required to be reassigned to other -�
employees.
L Any employee who does not wear the uniform specified,without a reason acceptable to
the immediate supervisor,will be subject to discipline,up to and including termination. s
County employees shall not wear County uniforms in any capacity other than when they
are performing official business for the County, except for de minimus use as described
in Section 1.04 of this manual. Employees and volunteers shall exercise caution in their
conduct while wearing apparel with insignia, logos,or language indicating an affiliation
with the County in order to not bring discredit or reflect negatively upon the County.
J. Uniforms will be non-taxable if they are:
• Required as a condition of employment and,
• Not adaptable to general usage as ordinary clothing. U)
2
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Examples of non-taxable uniforms include but are but not limited to: CL
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o Uniforms with clear identifying County logos; -�
o Garments approved for safety conditions (fluorescent orange or safety green)
o Garments with identifying features such as prominent County logo, cu
department logo, department name, employee name, or other relevant 0
marking; and, 0
o Safety shoes or safety boots
0
Uniforms are taxable if the items of clothing are general in nature, can be worn away from the
employee's place of work, and would not identify the employee as a County worker.
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3
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P.7.b
• Examples of taxable uniforms include but are not limited to:
o jeans
o work pants
o plain shirts without logos or identifying marks
2. This Resolution shall be effective upon adoption.
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PASSED AND ADOPTED by the Board of County Commissioners of Monroe County,
Florida, at a regular meeting of the Board held on March 17, 2021.
Mayor Michelle Coldiron
Mayor Pro Tern David Rice
Commissioner Craig Cates
Commissioner Mike Forster
Commissioner Eddie Martinez 2
(Attest) BOARD OF COUNTY COMMISSIONERS
KEVIN MADOK, CLERK OF THE COURT OF MONROE COUNTY, FLORIDA
By: By:
As Deputy Clerk Mayor
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