(a) The City of Norton will continue to use the pick-up method for mandatory contributions by the Norton Police and Norton Fire Department employees who are members of the Ohio Police and Fire Pension Fund through payroll reductions.
(b) 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.
(c) 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.
(d) Any ordinances of the City of Norton in conflict with the provisions of this section are hereby repealed to the extent, and only to the extent, they are in conflict with the provisions contained herein.
(Ord. 78-1994. Passed 9-12-94; Ord. 98-2005. Passed 1-23-06; Ord. 10-2018. Passed 3-12-18.)