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ORDINANCE N0.2017-15 <br />Page 18 <br />(c) The provisions of this section shall apply to all employees in categories listed <br />in Subsection (d) hereof and no such employee shall have the option to receive direct payment <br />of the amounts contributed by the Municipality to PERS on his or her behalf instead of having <br />them contributed to PERS. <br />(d) The provisions of this section shall apply to all full-time and part-time <br />employees of the Municipality who choose to participate in the program and are members of <br />the following deparhnents: <br />1) Police Department; <br />2) Fire Department; <br />3) Service Department; or <br />4) Village Hall (administrative and legislative) departments. <br />(e) The Finance Director or his designee is hereby directed to take all acts <br />necessary and appropriate to initiate implementation of the provisions of this section, including, <br />but not limited to, making applications to the Internal Revenue Service for private letter rulings <br />concerning federal tax treatment of the provisions of this plan and making applications to the <br />appropriate state retirement boards. <br />(f) Subject to any requirements imposed by the Internal Revenue Service, the <br />Ohio PERS Board, the Firemen's Pension Fund, or the Police Relief Fund, the provisions of <br />this section shall apply to all payroll payments payable by the Municipality to such employees <br />after proper and full approval has been procured from the Internal Revenue. Service, the Ohio <br />PERS Board and the Police and Fire Fighter's Pension and Disability Board. <br />SECTION 2. All prior Ordinances, inconsistent with this Ordinance, in whole or in part, are <br />repealed. <br />SECTION 3. The Council finds and determines that all formal actions of this Council relating <br />to the adoption of this Ordinance have been taken at open meetings of this Council; and that <br />deliberations of this Council and of its committees, resulting in such formal action, took place in <br />meetings open to the public, in compliance with all statutory requirements including the <br />requirements of Section 121.22 of the Ohio Revised Code. <br />SECTION 4. This Ordinance is hereby declared to be an emergency measure immediately <br />necessary for the health, safety and welfare of the residents of the Municipality, for the reason <br />