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<br />incurred or incurred in the performance of official duties <br />shall be made at the following rates: <br />" (a) (1 ) For each day during which the use of overnight <br /> living accommodations is required, the actual <br /> cost of such accommodations plus a per diem <br /> allowance in the amount of fifty dollars ($50.00) <br /> per day for living expenses exclusive of the <br /> actual cost of such accommodations. <br /> ( 2) For each day during which the use of overnight <br /> living accommodations is not required, actual <br /> living expenses (including, but not necessarily <br /> limited to, meals, transportation at destination, <br /> incidentals, and actual living expenses incurred <br /> in travel to and from destination, but excluding <br /> registration fees) and the transportation expenses <br /> provided in subsection (b) hereof. <br />" (b) Actual transportation expenses to and from destination <br /> not to exceed a maximum computed at twenty cents <br /> ($.20) per mile for miles actually travelled outside <br /> the County by carrier service or any privately-owned <br /> conveyance; provided, however, that for travel to and <br /> from destination in excess of three hundred (300) <br /> miles said maximum shall not exceed actual air coach <br /> fare when such fare is less than the amount computed <br /> at the aforementioned rate. Notwithstanding the <br /> foregoing, should the Internal Revenue Service of the <br /> United States Department of the Treasury specify, as <br /> an automobile expense business deduction for Federal <br /> income tax purposes, a standard mileage rate higher <br /> than the above mileage rate, said higher rate shall <br /> be allowed and substituted for said above rate." <br />SECTION 3. This ordinance shall be effective 30 days after <br />its adoption. <br /> * * * <br /> -2- <br /> .-....... --_._~ <br />