Notwithstanding any existing provision to the contrary, when any employee of the State of Nebraska or of any political subdivision thereof is called as a witness in connection with his or her officially assigned duties, or when any privately employed security guard is called as a witness by his or her employer in connection with his or her officially assigned duties, in any action or proceeding in any court in this state, he or she shall not receive any witness fee, attendance fee, or mileage fee which shall be taxed as court costs in such action or proceeding, except that he or she shall be compensated for his or her actual and necessary expenses when required to travel outside of the county of his or her residence. Payment for such actual and necessary expenses shall be made by the party who calls the employee as a witness. For purposes of this section, volunteer firefighters and rescue squad members and persons authorized by a city or village ordinance or county resolution to issue handicapped parking citations in a volunteer capacity pursuant to section 18-1741.01 testifying in that capacity alone shall not be deemed employees of the State of Nebraska or of any political subdivision of this state.