Terms and Definitions - 0710

(Revised: 06/2014)

(For further clarification of the following terms and definitions, see CALHR Rule 599.616 or CALHR Rule 599.616.1).

Business and Miscellaneous Expenses. These are costs necessary for completion of State business. Some examples are: phone calls, telegrams, emergency clothing, equipment, and supply purchase.

Business-Related Meals. These are meals taken in combination with business meetings when business cannot be done at any other time.

Headquarters. This is where employees spend the largest part of their regular working time, or where the employee returns upon completion of a special assignment, or a specifically assigned geographic area regularly traveled.

In-State Travel and Travel in Bordering States. Travel within state boundaries and through areas next to state borders is in-state travel. The bordering state travel must be incidental to the in-state trip to be in-state travel.

Incidentals. The State reimburses an employee (when the travel period is greater than 24 hours) for small miscellaneous expenses while traveling.  Examples include: laundry and dry cleaning, newspapers and magazines, tips, etc.

Out-of-State Travel. This includes travel to and from a point outside California to transact official State business. It does not include trips through or stopovers in bordering states incidental to travel within points in California.

Per Diem Expenses. These expenses are charges for meals and lodging while traveling.

Primary/Permanent Residence. This is the dwelling where the employee lives, which bears the most logical relationship to the employee's headquarters, regardless of other legal or mailing addresses. If an employee maintains more than one dwelling, the department will designate the employee's primary/permanent residence.

Secondary Residence. When an employee maintains more than one dwelling that meets the criteria in CALHR Rules 599.616(b) or 599.616.1(b), these are secondary residence(s).

State Vehicles (Pool Vehicles). A fleet of vehicles maintained by the Department of General Services or other agencies for use by State agencies in the conduct of their business.

Transient Occupancy Tax. A tax imposed by cities and counties within the State. The tax varies from 6% to 12% (depending on location). This tax may be waived (and your lodging rate reduced) if you show proof that you are a State employee on official State business. The waiver is always at the option of the lodging establishment. See Travel Guide Supplement for a sample Tax Waiver Form.

Transportation Expenses. These expenses are the charges to transport the employee to and from the employee's headquarters. Some examples are: charges for commercial carriers (e.g., airline, bus, rental vehicle, etc.), private vehicle mileage, parking costs, bridge and road tolls.

Travel Expenses. Travel expenses include per diem expenses, transportation expenses, and business and miscellaneous expenses.