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TRANSIT BENEFITS

Denver Revised Municipal Code ch. 18, art. X, div. 2
in effect

Denver Revised Municipal Code § 18-351 Authorization.

Sec. 18-351. - Authorization. (a) The City and County of Denver is hereby authorized to enter into salary redirection agreements with employees pursuant to section 9010 of the Surface Transportation Revenue Act of 1998 and section 26 U.S.C. 132(f) of the Internal Revenue Code, for the purpose of allowing employees to purchase transit passes on a "before tax basis." (b) Nothing contained in the salary redirection agreements or the salary redirection plan shall be deemed to constitute an employment agreement between the participant and the city, and nothing contained in the salary redirection agreements, the plan or this division shall be deemed to give a participant any right to be retained in the employ of the city. (Ord. No. 959-05, § 1, 12-19-05)

Denver Revised Municipal Code § 18-352 Definitions.

Sec. 18-352. - Definitions. The following words and phrases shall apply to this division exclusively, except as otherwise specifically noted: Committee: The salary redirection plan committee for this article shall consist of seven (7) members, appointed by the mayor, provided, however, that at least one (1) member must be an officer or employee of the department of public health and environment. At least two (2) of the members shall be participants in the plan or become participants within one (1) year of their appointment. The committee may include committee members from the committee serving pursuant to division 1 of this article X. The committee members shall serve terms of three (3) years, and will be eligible for reappointment. Eligible persons: Any eligible person as defined in section 18-344(a), D.R.M.C. Issuer: Any person providing eligible transportation under section 26 U.S.C. 132(f) for which a transit pass may be purchased, including but not limited to, the regional transportation district. Participant: Any individual who fulfills the eligibility and enrollment requirements as defined in the plan. Salary: The salary or wages as provided in chapter 18. Salary redirection plan: A plan whereby eligible individuals may agree to the redirection of salary to pay for transit passes from pre-tax dollars pursuant to section 26 U.S.C. 132(f) of the Internal Revenue Code. Transit pass: Any transit pass as defined in sections 26 U.S.C. 132(f)(1) and 132(f)(5) of the Internal Revenue Code as a qualified transportation fringe. (Ord. No. 959-05, § 1, 12-19-05; Ord. No. 427-18, § 11, 6-11-18)

Denver Revised Municipal Code § 18-353 Administration.

Sec. 18-353. - Administration. (a) The Office of Human Resources will submit a written salary redirection plan to the committee for review. The plan will be effective upon adoption by the committee. The plan may be amended by the committee upon consultation with the department of law, provided that the plan conforms at all times with the requirements of the Internal Revenue Code and any applicable requirements of the Denver Charter and the Revised Municipal Code. The plan will be administered by the Office of Human Resources, provided however, that the Office of Human Resources may designate other individuals or agencies to provide or assist with such administration. (b) The manager of finance is hereby authorized to implement the necessary payroll adjustments for participants of the employee transit benefit plan. The plan shall be administered consistent with city ordinances, payroll procedures, and fiscal rules and shall be subject to audit as the auditor deems necessary. The office of human resources shall provide a report of the plan activities and finances upon request to the mayor, auditor, and city council. (c) All purchases of transit passes are subject to the rules and regulations of the issuer. (d) The city may terminate the plan at any time provided any amounts paid by a participant to the city for a transit pass which have not been used to purchase a transit pass will be refunded to the participant. (Ord. No. 959-05, § 1, 12-19-05; Ord. No. 775-07, § 23, 12-26-07; Ord. No. 661-12, § 3, 12-26-12; Ord. No. 1207-18, § 2, 11-26-18)
Source: City and County of Denver, Revised Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH18EMOFPABE_ARTXEMVOSAREPL_DIV2TRBEFetched: 10/27/2026

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