City of Scranton, PA: Deductions for United States income tax.

§ 53-3 Deductions for Blue Cross and Blue Shield.

The Controller and Treasurer are hereby authorized and directed to accept from officials and employees of the city voluntary authorizations to make deductions as prescribed by them from their earnings for accumulation and subsequent payment to the proper companies affording Blue Cross and Blue Shield protection to city employees.

All moneys so deducted shall be paid over to the City Treasurer by warrant for deposit in one (1) of the legally designated depositories, in a special account to be known as "City of Scranton, Pennsylvania, Officials and Employees Blue Cross and Blue Shield Fund." Such fund shall be drawn upon only by proper city warrant for the authorized payment of premiums for officials and employees participating in the Blue Cross and Blue Shield program, and for the payment of accumulated deductions remaining to an official's or employee's credit upon termination of his or her participation in the plan, or employment by the city.

The proper officials are hereby authorized and directed to do and perform any and all acts necessary to carry out and direct the payment of moneys as herein proposed for the official's and employee's Blue Cross and Blue Shield protection plan.

§ 53-4 Deductions for social security.

The Controller and Treasurer are hereby authorized and directed to accept from officials and employees of the city voluntary authorizations to make deductions as prescribed by them from their earnings for accumulation and subsequent payment to the Commonwealth of Pennsylvania Social Security Division, for Old Age and Survivors' Insurance under the provisions of the Federal Social Security Act.

All moneys so deducted shall be paid over to the City Treasurer by warrant for deposit in one (1) of the legally designated depositories, in a special account to be known as "City of Scranton, Pennsylvania, Officials and Employees Social Security Fund." Such fund shall be drawn upon only by proper city warrant for the authorized payment of taxes due on account of federal social security regulations and for the payment of accumulated deductions remaining to an official's or employee's credit upon termination of his participation in the plan, or employment by the city.

The proper officials are hereby authorized and directed to do and perform any and all acts necessary to carry out and direct the payment of moneys as herein proposed for the employee's social security benefits plan.

The authorizations for deductions shall be voluntary and may be terminated at any time by written notice from officials or employees of the city, at which time any sums of money held by the City Treasurer for their account shall be returned to them until the time of the obtaining of federal social security coverage for all employees of the city, when the same shall be mandatory.

§ 53-5 Deductions for United States savings bonds.

The proper officers of the city are hereby authorized and directed to accept from the officials and employees of the city, voluntary authorizations to make deductions from their earnings for accumulation and subsequent purchase of United States savings bonds.

All moneys so deducted shall be paid over to the City Treasurer by warrant for deposit in (1) one of the legally designated depositories, in a special account to be known as "City of Scranton, Pennsylvania, Officials and Employees Bond Purchase Fund." Such fund shall be drawn upon only by the proper city warrant for the authorized purchase of bonds for the officials and employees participating in the plan, and for the payment of accumulated deductions remaining to his or her credit upon termination of his participation in the plan or upon termination of the plan by the city.

The City Treasurer is hereby authorized and directed to purchase for and deliver United States savings bonds to the officials and employees upon receipt of a purchase order and warrant to cover the same from the City Controller.

The proper officers are hereby authorized and directed to do and perform any and all acts necessary to carry out the purchase of United States savings bonds by officials and employees of the city who subscribe to the same.

The authorizations for deductions shall be voluntary and may be terminated at any time by written notice from officials or employees of the city at which time any sums of money held by the City Treasurer for their account shall be returned to them.

§ 53-6 Deductions for school district income tax.

From and after January 1, 1949, and for such other years as the income tax of the Scranton School District shall be effective requiring employees to withhold, collect and pay to the Scranton School District the sum of one-half of one percent (1/2 of 1%) from the wages of employees, there shall be deducted, withheld and collected from the wages paid all employees of the city, one-half of one percent (1/2 of 1%) on each wage payment for every semimonthly payroll period. The heads of the several Departments of the city are hereby authorized and directed to deduct, withhold and collect such tax from the wages of employees and to pay by warrant to the city, the amount of the tax so deducted and withheld.

The City Treasurer is hereby authorized and directed to open a special account to be designated "City of Scranton, Pennsylvania, Current Scranton School District Tax Fund" in one (1) of the legally designated depositories and to deposit therein all warrants for such current tax withheld and collected from the employees of the several city Departments. Such fund shall be drawn upon only by a proper city warrant for the payment to the Scranton School District of the current tax withheld and collected from the employees of the several city Departments as required by resolution of the Scranton School District imposing such tax.

The officials of the several Departments of the city are authorized and directed to keep the records necessary to make, issue, file and furnish such returns, statements, receipts, etc., as required by any such resolution or regulations made in accordance therewith or pursuant thereto for the employees and their respective Departments.

§ 53-7 Deductions for United States income tax.

From and after January 1, 1945, and for such other years as an individual income tax shall be effective requiring employers to withhold, collect and pay any United States current individual income tax from the wages of employees, there shall be deducted, withheld and collected from the wages paid all employees of the city a United States individual income tax in excess of each wage payment over the withholding exemption allowable for the semimonthly payroll period in compliance with any such individual income tax act. The heads of the several Departments of the city are hereby authorized and directed to deduct, withhold and collect such tax from the wages of such employees, in accordance with any wage bracket table specifically authorized by any individual income tax act or amendment of the Internal Revenue Code. The tax so deducted and withheld shall be paid to the City Treasurer by warrant.

The City Treasurer is hereby authorized and directed to open a special account to be designated as "City of Scranton, Pennsylvania, Current United States Tax Fund" in one (1) of the legally designated depositories and to deposit therein all warrants for such current tax withheld and collected from the employees of the several city Departments. Such fund shall be drawn upon only by a proper city warrant for the payment to the United States Government of the current tax withheld and collected from the employees of the several city Departments, as required by any individual income tax act or amendment or regulations made in accordance therewith or pursuant thereto.

The officials of the several Departments of the city are authorized and directed to keep the records necessary to make, issue, file and furnish such returns, statements, receipts, etc., as may be required by any such act or regulations made in accordance therewith or pursuant thereto, for the employees in their respective Departments.

§ 53-8 Deductions for Lackawanna United Fund.

There shall be withheld and collected once each month from the wages and salaries of each and every employee of the city who subscribes by authorization, a sum equal to one-twelfth (1/12) of his or her authorized contribution to the Lackawanna United Fund. Such period shall run from January 1 to December 31 of each year.

The City Treasurer is hereby authorized and directed to open a special account to be known as "City of Scranton Lackawanna United Fund" in one (1) of the legal designated depositories and to deposit in such fund all moneys withheld and collected from the employees of the city pursuant to this section.

The City Treasurer shall pay such sums as are in the fund once a month during the period of withholding and collection to the Treasurer of the Lackawanna United Fund and receive his receipt for such sums.

Such deductions shall not be made unless a written authorization stating the amount of the contribution and the period of withholding and collecting the same shall be signed by the employee and left with the City Controller prior to the withholding and collection.

§ 53-9 Deductions for Lackawanna Industrial Fund Enterprises.

There shall be withheld and collected once a month from the wages and salaries of employees of the city a sum of money from his or her monthly wages as authorized by the employee on a written notice signed by such employee. The deductions shall be made in strict pursuance of the written authorization and if the written authorization is withdrawn, no further deductions shall be made. The deductions shall represent voluntary contributions to the Lackawanna Industrial Fund Enterprises (LIFE).

The City Treasurer is hereby authorized and directed to open a special account to be known as "City of Scranton LIFE Fund" in one (1) of the legal designated depositories and to deposit in such fund all moneys withheld and collected from the employees of the city pursuant to this section.

The City Treasurer shall pay such sums as are in the fund once a month during the period of withholding and collection to the treasurer of the Lackawanna Industrial Fund Enterprises (LIFE), and receive his receipt for such sums.

§ 53-10 Direct payments of deductions authorized.

Direct payments by the city to the authority or the organization respectively concerned may be made directly by city warrant drawn upon the fund which is bearing the charge for the employee's wage involved. Such direct payment shall be made whenever, at the discretion of the City Controller and the City Treasurer, it may be deemed convenient and desirable without an intervening accumulation thereof in any special account or fund, notwithstanding provisions in any ordinance prior hereto which direct the establishment of such special accounts or funds, namely §§ 53-3B, 53-4B, 53-5B, 53-6B, 53-7B, 53-8B, and 53-9B.