(a) Effective immediately, the full amount of the statutorily required contribution (10%) to the Police and Firemen’s Disability and Pension Fund of Ohio shall be withheld from the gross pay of each full-time police or fire employee of the City who is a member of the Fund and shall be “picked-up” (assumed and paid to the Fund) by the City. This “pick-up” shall be designated as public employee contributions and shall be in lieu of contributions to the Fund by each such employee. No person subject to this “pick-up” shall have the option of choosing to receive this statutorily required contribution to the Fund instead of having it “picked-up” by the City.
(b) The City, through its proper officers, shall, in reporting and making remittance to the Fund, report that public employees’ contributions for such persons subject to the “pick-up” have been made by the City in lieu of contributions to such Fund by such persons and that such contributions are designated as public employee contributions.
(c) (1) Effective as of May 18, 2004, the City of Middletown has determined to continue to pick up all of the 10% mandatory contributions by the employees who are members of the Ohio Police and Fire Pension Fund through a payroll deduction.
(2) The picked up contributions paid through a payroll deduction, even though designated as employee contributions for state law purposes, are being paid by the City of Middletown Council in lieu of said contributions by the employee.
(3) The picked up contributions will not be included in the gross income of the employees for tax reporting purposes, that is, for federal or state income tax withholding taxes, until distributed from the Ohio Police and Fire Pension Fund.
(4) The picked up contributions will be included in the gross income of the employees, for employment tax purposes, as the contributions are made to the Ohio Police and Fire Pension Fund.
(5) The employees shall not be entitled to any option of choosing to receive the contributed amounts directly instead of having them paid by the City of Middletown to the Ohio Police and Fire Pension Fund.
(Ord. O84-72, passed 7-3-1984; Am. Ord. 84-97, passed 10-16-1984; Am. Res. R2004-12, passed 5-18-2004; Am. Res. R2004-14, passed 5-18-2004)