Okla. Stat. tit. 11, § 11-49-122

Picked up contributions - Deposit of funds - City charters

superceded.

A. Each municipality having a paid member of a fire department

shall deduct monthly from the salary of each member of the fire

department of such municipality an amount equal to nine percent (9%)

of the actual paid gross salary of each member of the fire

department. The deduction shall be considered the minimum

deduction. At the option of the municipality, the municipality may

pay all or any part of the member's required contribution. The

treasurer of each municipality shall deduct the authorized

deductions from the salary of each paid member of the fire

department. The treasurer of the municipality shall deposit within

ten (10) days from each ending payroll date in the System the amount

deducted from the salary of each member of the fire department.

Amounts deducted from the salary of a member and not paid to the

System after thirty (30) days from each ending payroll date shall be

subject to a monthly late charge of one and one-half percent (1

1/2%) of the unpaid balance to be paid by the municipality to the

System.

Oklahoma Statutes - Title 11. Cities and Towns Page 583

Each municipality shall pick up under the provisions of Section

414(h)(2) of the Internal Revenue Code of 1986, as amended, and pay

the contribution which the member is required by law to make to the

System for all compensation earned after December 31, 1988.

Although the contributions so picked up are designated as member

contributions, such contributions shall be treated as contributions

being paid by the municipality in lieu of contributions by the

member in determining tax treatment under the Internal Revenue Code

of 1986, as amended, and such picked up contributions shall not be

includable in the gross income of the member until such amounts are

distributed or made available to the member or the beneficiary of

the member. The member, by the terms of this System, shall not have

any option to choose to receive the contributions so picked up

directly and the picked up contributions must be paid by the

municipality to the System.

Member contributions which are picked up shall be treated in the

same manner and to the same extent as member contributions made

prior to the date on which member contributions were picked up by

the municipality. Member contributions so picked up shall be

included in salary for purposes of the System.

The municipality shall pay the member contributions from the

same source of funds used in paying salary to the member, by

effecting an equal cash reduction in gross salary of the member, or

by an offset against future salary increases, or by a combination of

reduction in gross salary and offset against future salary

increases.

The treasurer of each municipality shall deduct the picked up

contributions from the salary of each paid member of the fire

department. The treasurer of the municipality shall deposit monthly

in the System the amount picked up from the salary of each member of

the fire department.

B. Each municipality having a paid member of a fire department

shall deposit monthly with the State Board an amount equal to the

following:

1. Prior to July 1, 1991, ten percent (10%) of the total actual

paid gross salaries of the members of the fire department;

2. Beginning July 1, 1991 through June 30, 1992, ten and one-

half percent (10 1/2%) of the total actual paid gross salaries of

the members of the fire department;

3. Beginning July 1, 1992 through June 30, 1993, eleven percent

(11%) of the total actual paid gross salaries of the members of the

fire department;

4. Beginning July 1, 1993 through June 30, 1994, eleven and

one-half percent (11 1/2%) of the total actual paid gross salaries

of the members of the fire department;

Oklahoma Statutes - Title 11. Cities and Towns Page 584

5. Beginning July 1, 1994 through June 30, 1995, twelve percent
, 1993, eleven percent

(11%) of the total actual paid gross salaries of the members of the

fire department;

4. Beginning July 1, 1993 through June 30, 1994, eleven and

one-half percent (11 1/2%) of the total actual paid gross salaries

of the members of the fire department;

Oklahoma Statutes - Title 11. Cities and Towns Page 584

5. Beginning July 1, 1994 through June 30, 1995, twelve percent

(12%) of the total actual paid gross salaries of the members of the

fire department;

6. Beginning July 1, 1995 through June 30, 1996, twelve and

one-half percent (12 1/2%) of the total actual paid gross salaries

of the members of the fire department;

7. Beginning July 1, 1996, thirteen percent (13%) of the total

actual paid gross salaries of the members of the fire department;

and

8. Beginning November 1, 2013, fourteen percent (14%) of the

total actual paid gross salaries of the members of the fire

department.

C. Each county or municipality having a volunteer member of a

fire department shall deposit yearly with the State Board Sixty

Dollars ($60.00) for each volunteer member of the department.

Provided, the above-mentioned volunteer county or municipal

contributions shall be reevaluated by the next scheduled actuarial

study and the amounts adjusted so that in a nine-year period of

time, the amounts would reflect the actuarial recommendations at

that time. Any county or municipality with an income of less than

Twenty-five Thousand Dollars ($25,000.00) to its general fund during

a fiscal year shall be exempt from the provisions of this

subsection.

Any municipality that fails to comply with the provisions of

this section shall not be entitled to its proportionate share of the

Motor Fuel Excise Tax which is received through the Oklahoma Tax

Commission. Any county or municipality may exceed the amount of

contribution required by this section.

The provisions of this section shall supersede any city charter

provision in direct conflict with this section.