Prior to the adoption of Ord. 018160 on 07/06/2004, Section 18-65 read as follows.


    (a)     The contribution of each covered firefighter employee shall be sixteen and twenty four hundredths (16.24) per cent of that the employee's compensation.  “Compensation,” as used in this subsection, includes salary, wages, overtime pay, amounts contributed to a cafeteria plan under code section 125, amounts contributed to a deferred compensation plan under code section 457, and any amounts contributed to this plan on behalf of a covered employee and picked up by the city under code section 414(h), sick leave buy back payments, automobile allowance payments, and cash in lieu of vacation payments under section 19-129(b).  Compensation does not include payment for unused vacation days or unused floating holidays, workers compensation payments, safety awards, or any other payment or benefit not listed in this subsection.

    (b)   In addition to the contribution set forth in subparagraph (a) above, each covered firefighter employee shall pay into the FRF an amount equal to that which he would be required to pay if subject to Social Security tax.  In addition to other employee contributions set forth in this section, each covered firefighter employee shall pay into the firefighters’ retirement fund one and eight hundredths (1.08) percent of the employee's compensation. This amount is to pay for the 1997 improvements in disability retirement benefits and is subject to periodic adjustment.

    (c)    The contributions of covered firefighter employees shall be deducted from their biweekly compensation paid to each by the administrator and placed in the FRF firefighters’ retirement fund. Deduction of contributions shall be a term and condition of employment; acceptance and continuance in employment shall be deemed to be the assent of an employee to deductions.

    (d)     The city shall pick up employee contributions required of covered firefighter employees for all compensation earned after the effective date of this provision. The contributions so picked-up shall be treated as employer contributions in determining tax treatment under the code. The city shall pick up these contributions from funds established and available, which funds would otherwise have been designated as employee contributions and paid to the retirement fund. Employee contributions picked-up by the city pursuant to this provision shall be treated for all other purposes, in the same manner and to the same extent, as employee contributions made prior to the effective date of this provision.

The effective date of this provision shall be the first day of the first pay period following at least thirty (30) days after the city has received notification from the Internal Revenue Service that p Pursuant to section 414(h) of the code, these employee contributions so picked up shall not be included in gross income for tax purposes until such time as they are distributed by refund or benefit payment.

    (e)     Exclusive benefit; mistake of fact. Except as otherwise provided in this plan, the trust fund shall be retained for the exclusive benefit of employees and their beneficiaries, shall be used to pay benefits to such persons, to pay administrative expenses to the extent not paid by the city, and shall not revert to or inure to the benefit of the city. The trustee, shall return to the city the amount of the city's contribution made by mistake of fact.  The city shall pay into the firefighters’ retirement fund all amounts that are needed, in addition to the contributions of covered firefighter employees, to make the fund actuarially and financially sound.

    (f)     In addition to other employee contributions set forth in this section, each covered firefighter employee shall be assessed and be required to pay into the fund one and eight hundredths (1.08) percent of the employee's compensation. This amount is to pay for the 1997 improvements in disability retirement benefits and is subject to periodic adjustment.  The administrator, shall return to the appropriate city fund any city contribution made by mistake.


(Code 1964, § 9.1930; Ord. No. 10299, § 1, 9-4-84; Ord. No. 18868, § 1, 2-4-91; Ord. No. 13117 § 1, 9-16-91; Ord. No. 13555 § 1, 1-4-93; Ord. No. 13816 § 1, 9-20-93; Ord. No. 14597 § 1, 8-21-95; Ord. No. 14982, § 1, 9-16-96; Ord. No. 15381, § 1, 10-6-97; Ord. No. 16614, § 1, 9-18-00; Ord. No.16632, § 1, 10-2-00)