The City does hereby declare that the employee’s contribution of six percent of his or her salary to PERS is deemed to be “picked up” for the purposes of Internal Revenue Code § 414(h)(2), and that such amount shall be forwarded to the public employee’s retirement system on behalf of the employees. (Ord. 85 § 2, passed 12-13-1994; Code 2014 § 32.01(B))