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The contributions required of the city under the agreement equal to the maximum amount imposed, or which may hereafter be imposed, by section 1410 of the Federal Revenue Code on employers of persons engaged in employment as defined in section 1426 of such code, for the period beginning December 16, 1953, and ending June 39, 1954, together with the city's pro rata share of the cost of administering the provisions of chapter 126, Arizona Laws of 1951, shall be paid from funds budgeted and authorized to be contributed during the fiscal year ending June 30, 1954, as the city's contribution to the Tucson City Employees' Retirement Fund, being chapter 20 of the Code of the City of Tucson, 1953, abolished by Ordinance No. 1420. Beginning with the fiscal year 1954-55, and each year thereafter, the city manager shall cause an amount sufficient to pay such employer contributions to be included in the annual budget request made to the mayor and council. For the purpose of providing funds to meet such employer contributions and administrative expenses, the city council shall annually levy, in addition to all other taxes levied by the city, a tax clearly sufficient to provide the total amount of all such items in the budget, however, the council may appropriate from any other available funds all or part of the total of such amounts in the budget, in which event the tax levy to be made for such purposes shall be clearly sufficient to provide the difference between the amounts so appropriated and the total amount of all such items in the budget.
(1953 Code, ch. 20, § 33)
The director of finance shall compute the contribution required of the city under the agreement equal to the amount of the tax on which would have been imposed on the city as an employer by section 1410 of the Federal Internal Revenue Code, if the services of officers and employees included in the agreement rendered to the city subsequent to January 1, 1951, and prior to December 16, 1953, had constituted employment as defined by section 1426 of such code. This contribution shall be paid as follows:
Sec. 22-19(1). The amount due and payable on the salary or wages of officers and employees who were members of the Tucson City Employees' Retirement System, being chapter 20 of the Code of the City of Tucson, 1953, abolished by Ordinance No. 1420, and certified by the director of finance shall be paid from the assets of that system credited to fund B established by section 22-1 of this [that] chapter. The board of trustees, created by section 22-2 [of former chapter 20], is hereby authorized and directed to convert such portion of the assets of the abolished system credited to fund B as may be necessary to effect the payment of the amount required as to such officers and employees, and the director of finance is hereby authorized and directed to transfer the same to the general fund of the city to be disbursed therefrom in accordance with section 22-17 of this chapter.
Sec. 22-19(2). The amount due and payable on the salary and wages of officers and employees who were not members of the Tucson Employees' Retirement System shall be paid from funds budgeted and authorized to be contributed during the fiscal year ending June 30, 1954, as the city's contribution to the Tucson City Employees' Retirement Fund, abolished by Ordinance No. 1420.
(1953 Code, ch. 20, § 33)
In consideration of an officer's or employee's retention in or entry upon employment with the city on and after the effective date of the inclusion of his office or position under old-age survivors insurance coverage, the director of finance, pursuant to the authority granted the city in chapter 126, Laws of 1951, of the State of Arizona, being A.R.S. title 38, chapter 5, article 1, is hereby directed to deduct and withhold for each and every payroll period from the compensation of such officer and employee a sum equal to the maximum amount imposed, or which may hereafter be imposed, by section 1400 of the Federal Internal Revenue Code on persons engaged in employment as defined by section 1426 of such code. The amounts so withheld shall be paid to the state agency as provided by section 22-17; however, failure of the director of finance to withhold such sums shall not relieve such officer or employee from whose compensation such sums are not withheld from the liability thereof. If more or less than the correct amount is deducted in any payroll period, proper adjustments, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the state agency may prescribe.
(1953 Code, ch. 20, § 32)
On December 16, 1953, or as soon thereafter, as may be practicable, the director of personnel is hereby authorized and directed to give all officers and employees occupying, or on authorized leave from, offices and positions included in the agreement as of the date old-age and survivors insurance coverage becomes effective as to their offices and positions the following notice in writing:
"You are hereby notified that the mayor and council of the City of Tucson, pursuant to the authority granted by chapter 126, Arizona Laws of 1951, has entered into an agreement with the employment security commission of Arizona providing for the extension of old-age and survivors insurance coverage as provided by title II of the Federal Social Security Act to certain officers and employees of the city. This agreement includes the office or position occupied by you, or from which you hold an authorized leave, to be effective December 1, 1953, such coverage being retroactive to January 1, 1951. Your continuation in office or occupancy of your position, or retention of the right to reoccupy your position on expiration of leave therefrom, after such date shall constitute acknowledgment on your part of your ability for the payment to the director of finance of an amount equal to the tax which would have been imposed upon you for salary or wages received by you as an employee of the city by section 1400 of the Federal Internal Revenue Code if your services to the city subsequent to January 1, 1951, and prior to December 15, 1953, had constituted employment as defined by section 1426 of such code. You will be notified subsequently of the amount of this contribution which will be due and payable within sixty (60) days after the effective date of such coverage."
(1953 Code, ch. 20, § 32)
The director of finance shall compute and take the necessary steps to collect amounts due from each officer and employee under the provisions of section 22-21. Officers and employees entitled to withdraw their accumulated contributions to the abolished retirement system as provided under section 22-1(9) [of the 1953 Code], may discharge their liability under section 22-21, in whole or in part, by filing with the board of trustees, established by section 22-2 [of the 1953 Code], an assignment in writing, in such form as shall be deemed legally sufficient by the city attorney, authorizing and directing the director of finance to transfer and apply all or such portion thereof as may be necessary of the amount standing to their credit in trust fund A established by section 22-1(8) [of the 1953 Code]. Such board of trustees is hereby authorized and directed to convert such portion of the assets of the abolished system credited to fund A as may be necessary to effect the payment of the amounts so assigned; and the director of finance is hereby authorized and directed to transfer the same to the general fund of the city, together with such other amounts as may he collect directly form such officers and employees in discharge of the liability imposed under the provisions of section 22-21, to be disbursed therefrom in accordance with the provisions of section 22-17.
(1953 Code, ch. 20, § 32)
The director of personnel is hereby charged with the duty of causing all officers and employees of the city included under the agreement to be informed as to their obligations and rights under such agreement and old-age and survivors insurance coverage.
(1953 Code, ch. 20, § 34)
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