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MEMORANDUM OF UNDERSTANDING <br />Uniform Stipend <br />This Memorandum of Understanding is made between the City of Ramsey ("City") and Law <br />Enforcement Labor Services ("Union.") <br />WHEREAS, the City and the Union are parties to a 2013-2014 collective bargaining agreement; <br />WHEREAS, the collective bargaining agreement states that "uniforms (including boots) and <br />equipment and replacement" are provided by the City; and <br />WHEREAS, the requirements of performing their duties make it necessary for Union members <br />to obtain "Class C" clothing (e.g., polo shirt with Department logo) that is considered taxable <br />under state and federal law if provided by the City; <br />CLASS C UNIFORM — A Class C Uniform may be worn by police <br />personnel on special assignments or duties. A Class C Uniform may consist <br />of a polo shirt (long or short sleeve), button down shirt (long or short sleeve) <br />or other shirt as approved by the Chief of Police. To be considered a Class <br />C Uniform, the shirt must have a department badge patch sewn on. <br />THEREFORE, the parties met, negotiated and agreed upon the following: <br />1. Beginning in 2014, the City will annually provide a monetary uniform allowance to each <br />Union member. <br />2. The annual uniform stipend will be paid to eligible employees in one payment through <br />their regular biweekly payroll disbursement. This stipend will be included in the <br />employees' taxable earnings and applicable taxes will be withheld according to Internal <br />Revenue Source. <br />3. The uniform allowance for 2014 will be $140, and will be paid on the second payroll <br />March. <br />4. The City will continue to provide "uniforms (including boots) and equipment and <br />replacement" under the premise that such items are not taxable. <br />This Memorandum of Understanding sunsets on December 31, 2014. <br />FOR THE CITY OF RAMSEY: <br />BY: <br />Mayor Date <br />ATTEST: <br />City Administrator Date <br />