Employee Wellness/Gym Membership $100 monthly membership, taxable?

Hi, The company I work for offers a monthly reimbursement of $100 for Wellness/Gym Memberships. Is this considered taxable income for the employee? I've worked at companies before who offered Gym reimbursement but did not tax us, but according to IRS Pub 15-B, we should. Can anyone offer any insight or share what their company currently does? Thanks!