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Kalamazoo Valley Community College

Travel/Business Expense Reimbursement Manual

Financial and Business Services

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SCOPE

This manual provides all employees of Kalamazoo Valley Community College (KVCC) with the procedures governing travel and business expenses required in the operation of the Institution, its campuses, the Kalamazoo Valley Museum, and the Michigan Technical Education Center at KVCC, including all its affiliates. It is the responsibility of every employee to be familiar with these procedures.

The procedures outlined in this manual are based on KVCC board policies (BP 303, BP 304) and Cabinet member operating policies (CMOP 2060). These operating policies and procedures, which shall govern all travel and business expenses, are subject to change. Institutional personnel are encouraged to check the KVCC Intranet for an up-to-date copy.

All KVCC administrators are responsible for compliance with and implementation of these procedures. They are further responsible for ensuring that employees in their units are familiar with these procedures and attend training provided by the Finance and Business Services Unit.

The responsibility for implementing and monitoring compliance with travel and business expense policies rests with the Vice President for Finance and Business and the

personnel of that unit to whom responsibility is delegated. GENERAL

The policies and procedures for expenses incurred as a result of required travel and business-related expenses covers employees, contract employees, guest speakers, employee candidates, and students who are traveling on behalf of the Institution. These procedures also cover all aspects of reimbursement of these expenses. Student travel requires the review of the Behavioral Interventionist/Omsbudsman. The following items require Cabinet Member approval and need to be shared with the entire Cabinet (information only):

 Group Travel (More than one person traveling to the same activity)

 Out-of-State Travel

 In-State Travel with an overnight stay.

Travel will be noted in Cabinet minutes. This documentation will be used to authorize institutional personnel to book airline tickets and pay conference/hotel expenses.

If travel arrangements need to be made prior to the above documentation being available, the cabinet member may show their approval on the original request and the employee may use this as authority to make travel/conference arrangements. If the employee travel is funded through Staff Development, the employee may use the

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memo notifying them of their Staff Development award until other documentation is available.

When travel is funded by a grant or contract, the payment of travel funds will be governed by the more restrictive of the grant, contract or Institutional policies.

Grant funded travel reimbursements require review of the Financial Services Manager. All reimbursement vouchers must be submitted to Accounts Payable within 60 days of when the expense was incurred. Items more than 60 days old will be removed from reimbursement requests prior to payment without notification.

Reimbursement is limited to actual business expenses, unless there is an allowance for a specific expense

Expenses associated with companion travel will not be reimbursed. Examples of this would be the companion’s meals, additional cost of lodging, and air travel expenses. If an expense is not allowable, the amount will be subtracted from the voucher. If it is not properly documented, the voucher will be returned to the employee for proper

documentation.

Unless otherwise noted in these procedures, original paid receipts (photocopies are not allowed) for all expenditures exceeding $10 are required for reimbursement.

All costs for cancelledtravel are the responsibility of the requestor unless cancellation was made for the convenience of the Institution or was necessitated by circumstances of an emergency nature. If the Institution has pre-paid expenses, reimbursement to the Institution will be expected.

Budget supervisors or administrators must approve the Travel/Business Expense Reimbursement Voucher. Budget supervisors or administrators cannot approve their own expenses, either directly or indirectly. The Business Manager or designee must approve all expense vouchers before reimbursement is made.

EMPLOYEE GUIDELINES

Transportation

Reimbursements for travel will be based on the most economical mode of travel that best fits into the employee’s business schedule.

For all travel in excess of 400 miles round trip, a Common Carrier quote is required for reimbursement of any transportation costs. If the employee chooses to book

transportation arrangements on their own rather than use the travel agency,

reimbursement will be made when paid receipts for transportation costs are submitted along with the travel agent price quote from Carlson Wagonlit. The quote is the

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Common Carrier (Air, train, etc.)

Fares should be at the lowest economy-coach or tourist-class rates giving at least 21 days advance notice. If a single segment flight is out of the country and is six hours or more, an upgrade to business class is allowed. Reimbursement will be made for the most direct connection possible. If an alternate route is used, a price quote for the most direct connection should be provided as the basis for reimbursement.

Price quotes must be obtained from the travel agent selected by the Institution. Although the traveler may request information and make travel arrangements with the travel agent, tickets may only be booked by designated personnel. Currently,

designated personnel are the Administrative Secretary-Finance and Business, the Assistant to the President and Planning Coordinator, and the Administrative Secretary – Applied Technology.

If the traveler chooses to book travel arrangements on their own, the travel agent price quote is the maximum amount that will be reimbursed. In order to receive

reimbursement, the quote from the Institutional travel agent must be submitted along with a paid receipt.

Travelers may be requested to travel on weekends, utilizing excursion fares (Saturday stay-over), if the cost savings exceed the additional expenses incurred, e.g. lodging and meals. Documentation of actual cost savings must be included with the expense reimbursement request.

Attachment 2 contains a checklist of steps to follow when making common carrier travel arrangements.

Personal Vehicle

KVCC follows IRS regulations for reimbursements of mileage, and in accordance with these regulations, does not reimburse employees for travel to or from an employee’s assigned worksite. Mileage reimbursement for authorized travel will be made at the current per-mile rate allowed by IRS regulations. All mileage should be submitted on a KVCC Travel Expense Reimbursement Voucher indicating the date, meeting place, reason for meeting, and number of miles. This information may be listed on the KVCC mileage log or each employee may utilize their own form as long as the above

information is provided.

The Institution does not have insurance coverage for physical damage to employees’ personal vehicles resulting from an accident. Expenses for insurance, gasoline, repairs, towing, and other routine expenses are included in the mileage allowance. The

Institution will not pay for tickets received while traveling in a personal vehicle on Institution business.

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When a personal vehicle is used in lieu of a common carrier, the maximum amount the Institution will reimburse is the lowest common-carrier fare plus applicable travel agent fees. In order to receive reimbursement, a price quote utilizing the common carrier guidelines above must be attached to the expense report.

Group travel utilizing multiple vehicles will not be approved. Groups are expected to utilize car pooling to reduce mileage expense.

Rented Vehicles

A rental car may be used when:

 Mileage reimbursement is greater than the cost of a rental car plus gasoline.

 The cost of ground transportation is greater than the cost of a rental car.

 Ground transportation is unavailable or too cumbersome to use.

 Use of a personal vehicle would cause undue hardship.

 Institutional vehicle is unavailable.

If KVCC is directly paying for the rental vehicle, purchase the additional insurance offered by auto rental agencies. If you are directly paying for the rental vehicle, check with your personal insurance to determine if it is necessary to purchase additional insurance. All appropriate expenses connected with the rented car are reimbursable and should be detailed with receipts on the expense voucher. These expenses include gas and oil (if not reimbursed by the auto agencies), tolls and parking. Rental of 15 passenger vans is prohibited for college activities The Institution will not pay for tickets received while traveling in a rented vehicle on Institution business.

Institution-Owned Vehicles, Including Cruiser

The Director of Facilities Services has the responsibility for enforcing the guidelines contained in Attachment 1.

Taxi, Airport Shuttle and Other Ground Transportation

When available, airport shuttle service is generally the least expensive, and should be the traveler’s first choice. If a taxi or limousine is taken in lieu of a shuttle service, the traveler may be required to demonstrate that this was the most economical mode of transportation.

Meals

Effective July, 2009 KVCC adopted a “per diem” for the purpose of reimbursing meal expenses. Under the per diem, reimbursement will be made for an established dollar amount for all eligible meals while traveling. KVCC will continue to use the IRS High-Low Substantiation Method for determining the per diem amount. Under this method, it is

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recognized that certain locations are more expensive. The standard meal

reimbursement is $49.00 per day. Meal reimbursement is $62.00 per day in high-cost areas and is recognized in IRS Publication 1542, Table 2, which has been replicated in Attachment 3.

Per diems will be adjusted for partial travel days and meals provided by other sources such as conferences or part of hotel costs, etc. Individual meals will be reimbursed at the following rates: breakfast - $10; lunch - $14, and dinner - $25. In high-cost areas, the individual meal amounts will be as follows: breakfast - $12; lunch - $18, and dinner - $32. Departure time and return time will determine which meals are reimbursable on partial travel dates. Departure time must be prior to 8:00 a.m. to claim the breakfast allowance. Return time, must be after 6:00 p.m. to claim the dinner allowance. Each individual traveler must submit a travel reimbursement form in order to receive the per diem reimbursement.

Meals within a distance of 35 miles from the campus will not be allowed except when noted in Cabinet Minutes.

Lodging

Any travel with an overnight stay requires Cabinet Member approval and needs to be shared with the entire Cabinet (information only).

The cost of the least expensive room available that meets reasonable health and safety standards is allowable. Sales tax will not be paid for lodging in Michigan. (Please request that a Sales Tax Exempt Certificate be sent with the check for the hotel.) The original receipt showing hotel name, location, dates and itemized charges must be submitted. Although not a paid receipt, “express” checkout may be used.

Any additional cost for lodging because of companion travel is the responsibility of the employee.

Because of budgetary constraints, employees may be required to share rooms. Employees staying in the room should be listed on the hotel receipt. The lodging bill should be claimed by only one employee on their expense voucher. Both employees’ expense vouchers should be submitted together and should contain all applicable approvals for organizational codes charged before submission.

If the traveler desires to reside at a private accommodation for which there is no charge, the traveler will be reimbursed for gift(s) purchased for the host or hostess of the

personal residence. The value of the gift may not exceed $20 per day up to $50 per week without the approval of the Business Manager. Invoices for lodging at a private residence will not be reimbursed.

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Conference Fees

The Institution will reimburse employees for the actual cost of conference expenses. The employee must provide a paid receipt. Conference fees are usually paid in advance when the traveler provides adequate documentation about the conference. If a

departmental ProCard is available that should be considered first as the method of payment. If no ProCard is available in the department, an Internal Claim Voucher (ICV) can be submitted to either the Administrative Secretary-Finance and Business or the Director of Purchasing to pay conference fees. A copy of the conference brochure or itinerary must be attached to the ICV or the Travel/Business Expense Reimbursement Voucher.

Changed Plans, Cancellations and Penalty Charges

In the event of changed plans, cancellation, and other penalties, additional expenses will be paid by the Institution if the cancellation or change:

 was made for the convenience of the Institution

 was necessitated by circumstances of an emergency nature. This emergency must be documented and approved by the supervising administrator.

Miscellaneous

Tips Allowed

 Taxi, bus, etc. drivers: $1.00 if fare is $10 or less; 10% if fare is over $10.

 Baggage handling (where excessive baggage is involved): maximum $2 for the first and last days for each occupancy.

Telephone

Telephone expenditures are fully reimbursable for business purposes. Toll free numbers are available for each of the college facilities (TTC-877-700-7190, ACC-877-700-7189, MTEC-877-700-7186, for more information see Job Aids/Phones and Phone mail on our website) and must be used for all calls, including voicemail, to KVCC while traveling. When traveling overnight, the traveler may claim an average of 15 minutes a dayof telephone expense to call home. Hotel telephone charge policies vary. So that Institutional funds are not used unnecessarily, the traveler should check the hotel’s charge policy before calls are made. If the cost of calls is unusually high, the traveler must explain the nature of the calls.

If preferred, a telephone calling card may be purchased that would cover calls made during the trip utilizing the above guidelines.

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Internet Service

Many hotels now offer free internet use. If there is a charge for internet services, limit your time to the minimum required for business purposes.

Out-of-State Travel

Out-of-State travel requires Cabinet Member approval and needs to be shared with the entire Cabinet (information only).

Parking and Tolls

Receipts are required for parking and tolls if more than $10 for each occurrence.

Non-Reimbursable Expenditures

 Alcoholic beverages.

 Expenses more than 60 days old.

 Entertainment, such as in-room movies, sporting events, airline headsets, etc.

 Air-travel insurance and other personal-trip insurance.

 Traffic fines, parking tickets and court costs.

 Laundry/dry cleaning (if trip is less than four days).

 Gifts, except as noted.

 Invoices for lodging at a private residence.

 Michigan sales tax for lodging.

 Expenses that lack required documentation.

 Expenses that demonstrate no clear business purpose.

 Expenses that are unreasonable as to the amount.

 Incremental expenses associated with companion travel.

 Fraudulent charges.

 Personal expenses (e.g., clothing, haircuts, tobacco, toothpaste, toothbrush, razor, shaving cream, sunglasses, etc.)

 Car washes.

 Room tip – maid service

Athletic Team Guidelines

Athletic teams will follow the KVCC travel procedures except as noted below: 1. Food allowances per player are as follows:

 Breakfast - $4 Trips starting before or ending after 8 a.m.

 Lunch - $7 Trips starting before or ending after 12:00 noon

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Exceptions may be made only if unusual circumstances exist, and if prior approval from the Director ofAthletics is granted. Coaches have the option of signing the green meal-allowance form or requesting the per diem reimbursement per guidelines established for KVCC employees.

2. No long-distance telephone calls by student-athletes may be charged to KVCC. All student calls must be paid for before checking out of the hotel/motel or be charged to a personal credit card, calling card or residence telephone.

3. Laundry of uniforms worn during competition should be requested of tournament personnel. If this service is not offered, reasonable laundry expenses -- not to exceed $15 per each overnight stay for the team -- will be allowed. Since such receipts are normally not available, this expense may be listed as a non-receiptable item on the reimbursement form.

4. One tournament shirt, hat or similar memorabilia per participant and coach are allowable as reimbursable items. Other memoirs of the tournament must be purchased at the coach/participant’s personal expense.

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ATTACHMENT 1

Institution-Owned or LeasedVehicles

The Director of Facilities Services has the responsibility for ensuring that the following guidelines are followed.

The use of Institution-owned or leasedvehicles, including designated maintenance vehicles, will be governed by the following guidelines:

1. Any person scheduled to drive an Institution-owned or leasedvehicle must have an appropriate, valid driver’s license. Prior to driving an Institution owned or leased vehicle, drivers must submit a copy of their license to the Administrative Secretary

-Finance & Business so that a check of their driving record may be obtained and a determination can be made as to whether the driver will be accepted for insurability by the insurance carriers for the Institution. Based upon the results of the driving record check, the VP for Finance & Business will determine whether an individual may drive an Institution-owned or leasedvehicle. In no event, will an individual be given approval to drive an Institution owned or leasedvehicle prior to a review of the individual’s driving record. At a minimum, drivers should allow 10 business days for the driving record check to be completed. Driving records will be checked annually.

2. No alcoholic beverages will be allowed in the vehicle.

3. No use of cell phones by the driver will be allowed while the vehicle is in motion. 4. The primary use of the fleet vehicles will be for student-related functions.

5. Per-mile charge for the vehicle will be made.

6. Vehicles shall be used for official business of the Institution. Personal use of Institution-owned vehicles is prohibited.

7. Vehicles shall be used only within the continental United States. Exceptions must be requested in writing and have the written approval of the VP for Finance & Business prior to departure.

8. Students shall not be entitled to use Institution-owned or leasedvehicles. Students may, however, be allowed to drive Institution-owned or leasedvehicles, after appropriate driver’s license checks have been completed and:

a) under the direct on-trip supervision of an employee of the Institution. b) when more than one vehicle is being used on a trip and an employee of the

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9. Unless there is no other choice, Institution-owned or leasedvehicles should not be abandoned in the event of a mechanical failure or accident while on any trip. 10.The employee responsible for the vehicle on a trip shall arrange for the repair of

mechanical failures. In the event of a major mechanical failure or if there is some question regarding the magnitude of repair costs, the employee must obtain a decision and instructions from the Director of Facilities Services, VP for Finance & Business or designee.

11.In the event of an accident, the employee responsible for the vehicle shall report all details to the VP for Finance & Businesswho shall be responsible for notifying the appropriate insurance carrier and arranging for the care of the vehicle. Upon return to the Institution, the employee shall submit a written report regarding the accident to the VP for Finance & Business.

12.The Institution will not pay for tickets received while traveling in a college-owned vehicle.

Institution-Ownedor Leased Bus (Cruiser)

In addition to the guidelines of Institution-owned or leasedvehicles, the use of the cruiser will comply with the following guidelines:

1. Use of the cruiser will be governed by the following MDOT guidelines, as overseen by KRESA’s Department of Transportation.

a) Eligible cruiser drivers must possess a current/valid Commercial Drivers License (CDL). Drivers must agree to become part of the Kalamazoo County bus driver consortium, which requires random drug/alcohol tests. It is the driver’s responsibility to acquire and maintain a valid CDL. A copy of the current CDL, including any renewal, must be provided to KVCC. [Note: Any full-time employee or any frequently used bus driver who desires to obtain a CDL on behalf of the Institution and at Institution expense must receive approval from their

administrator. The approved applicant will be permitted to bill the Institution for reimbursement of the cost of the license after it is obtained.]

b) A driver must have reviewed the MDOT required “Drug Abuse and Alcohol Misuse” videotape and received a “Driver Handbook”. A driver will be sent for an initial drug test, and KRESA will be notified to add the driver to the consortium list. Negative results from the test will confirm eligibility and addition of the eligible driver to the list.

c) When notified, a driver must respond immediately to a request for random drug and/or alcohol tests to satisfy MDOT quarterly requirements.

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2. Pick up, boarding, and return point will normally be south of the main building at Texas Township Campus.

3. The group requesting the vehicle must provide a qualified driver (see 1 above). 4. The person responsible for the group may, at their option, drive the vehicle if he/she

qualifies as a driver (see 1 above).

5. Charges for the driver will be on a minimum per-hour basis, exclusive of meal times. Charges will begin 15 minutes before scheduled departure time and will end when the bus is parked and locked for the last time on any given day.

6. The group will pay for all meals and lodging for the regular driver.

7. The driver must have a valid CDL, as noted in 1 above, and have a working knowledge of the bus. Any full-time employee or any frequently used bus driver who desires to obtain a CDL on behalf of the Institution and at Institution expense must receive approval from their administrator. The approved applicant will be permitted to bill the Institution for reimbursement of the cost of the license after it is obtained.

8. The driver will be responsible for:

a) checking out and using gasoline credit cards. b) vehicle maintenance while on the road.

c) ensuring that no hitchhikers are allowed in the vehicle.

d) having the vehicle ready at least 15 minutes before the requested departure time.

e) complying with all local and state vehicle ordinances and being the final judge regarding their applicability to the vehicle and the actions of the group.

Request for Use of Institution-Owned Vehicles and Credit Cards

The following procedures apply for requesting Institution-owned vehicles and gasoline credit cards:

1. Complete a “Vehicle Request Form” (van/cruiser), ensuring that appropriate

signatures and organizational codes are included. For approved drivers, submit the request to the Materials Handling Manager at least five working days in advance of planned overnight trips, an extended day of more than eight hours, or out-of-town trips of more than 200 miles from the Texas Township Campus.

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3. All vehicles are assigned on a first-come, first-serve basis. When travel requests conflict, the requestor will be assigned the most appropriate vehicle considering cost, efficiency, cargo, passengers, distance and other related factors.

4. All approved requests become firm within 48 hours of the scheduled departure time regardless of the distance that will be traveled.

5. Keys to vehicles and gasoline credit cards must be picked up by the approved driver from the Materials Handling Office and returned there. A drop box located in the outside receiving door is provided for convenience when making returns after normal business hours. Arrangements should be made with Material Handling if the vehicle needs to be picked up before normal business hours.

6. Vehicles must be picked up from the parking area immediately south of the

Maintenance-Receiving area at the Texas Township Campus and returned there. It is the driver’s responsibility to secure the vehicle by closing all windows and locking the vehicle.

7. Immediately upon returning to the Institution, the driver/supervisor must turn in gasoline receipts to the Materials Handling Office with the credit card(s). These items may be left in the drop box if the Materials Handling Office is closed.

8. Notification of canceled trips should be made to the Materials Handling Manager as soon as possible.

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ATTACHMENT 2

An e-mail address regarding travel has been set up for your convenience. All designated travel personnel have access to this address. In an attempt to make sure that no

communications “fall through the cracks” it is imperative that you communicate

through the following address: TRAVEL@ KVCC.EDU. YOUR ARRANGEMENTS WILL NOT BE TAKEN CARE OF IF YOU DO NOT FOLLOW THIS PROCEDURE.

STEPS TO TAKE WHEN MAKING COMMON CARRIER TRAVEL

ARRANGEMENTS

 Obtain prior approval of Cabinet Member.

 Register for the conference or provide proof of onsite registration to the designated travel personnel at TRAVEL@KVCC.EDU. Review conference literature to see if any discounts are available.(Hotel, Airfare, etc.)

 If conference discount is available, advise travel agent. The agent will need the code number for the airline. However, this may not always be the least

expensive airline.

 Contact Carlson Wagonlit, the Institution’s travel agency, at 1-800-445-0022.

 Identify yourself as a KVCC traveler.

 Ask for the most direct route.

 Get prices with or without Saturday night stay (weigh cost of room and meals for additional stay).

 Put ticket on hold for 24 hours.

Ticket hold will be cancelled and the ticket will not be run if designated personnel from the Institution do not contact the travel agent to book the ticket within 24 hours and the price may not be the same at a later date. (Remember that designated personnel are only available Monday-Friday from 8a.m – 5p.m.)

 Travel agent will e-mail the traveler an unticketed reservation. Print this for future reference.

 Within the 24 hour hold period you may wish to check possibilities on the internet or newspaper for lower fares. If you choose to book travel arrangements on your own, a paid receipt must be submitted along with the unticketed reservation (travel agent price quote) from Carlson Wagonlit when asking for reimbursement. This quote is the maximum amount that will be reimbursed.

 If you wish to have tickets booked through the travel agent, advise designated personnel of your travel decision. Designated travel personnel will need the following to confirm and book your tickets:

 Cabinet Memberapproval for out-of-state travel

 Unticketed reservation from the travel agent

 Conference confirmation or brochure showing onsite registration Remember to reference your travel manual for additional information.

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ATTACHMENT 3

The following table replicates IRS Publication 1542, Table 2 for high-cost areas:

State Key City County and/or Other Defined

Location Effective Date

AZ Phoenix, Scottsdale Maricopa 1/1 - 5/31

Sedona City limits of Sedona 3/1 - 4/30

CA Monterey Monterey All year

Napa Napa 4/1 - 9/30 10/1 - 11/30

San Diego San Diego All year

San Francisco San Francisco All year

Santa Barbara Santa Barbara All year

Santa Monica City limits of Santa Monica All year

South Lake Tahoe El Dorado 1/1 - 3/31 12/1 - 12/31

CO Aspen Pitkin 1/1 - 4/30 12/1 - 12/31

Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year

Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31

Telluride San Miguel 1/1 - 3/31 6/1 - 9/30

12/1 - 12/31

Vail Eagle 1/1 - 3/31 12/1 - 12/31

DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland)

All year

FL Fort Lauderdale Broward 1/1 - 4/30 10/1 - 12/31

Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31

Key West Monroe All year

Miami Miami-Dade 1/1 - 3/31

Naples Collier 1/1 - 4/30

IL Chicago Cook, Lake All year

MA Boston, Cambridge Suffolk, City of Cambridge All year

Martha’s Vineyard Dukes 6/1 - 8/31

Nantucket Nantucket 6/1 - 9/30

MD Counties of Montgomery and Prince George’s

All year

Baltimore Baltimore City 3/1 - 9/30 10/1 - 11/30

Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31

Ocean City Worcester 6/1 - 8/31

ME Bar Harbor Hancock 7/1 - 8/31

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NY Floral Park, Garden City, Great Neck Nassau All year

Glens Falls Warren 7/1 - 8/31

Lake Placid Essex 7/1 - 8/31

Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens,and Staten Island)

Bronx, Kings, New York, Queens, Richmond

All year

Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31 Tarrytown, White Plains, New Rochelle Westchester All year

PA Hershey City of Hershey 6/1 - 8/31

Philadelphia Philadelphia All year

RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 10/1 - 10/31

UT Park City Summit 1/1 - 3/31

VA Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax

All year

WA Seattle King All year

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