For purpose of ACC 2.66.120 and Sections 1, 2 and 3 of Substitute Senate Bill No. 4477, Chapter 277, Laws of 1984, 48th Legislature of the State of Washington, Regular Session, the city council specifies that the mandatory contributions under RCW 41.26.080(1), 41.26.450, 41.40.330(1), and 41.40.650, based on compensation earned on and after January, 1985, although designated in those sections of the Revised Code of Washington as employee contributions, shall be paid by the city in lieu of contributions by the employee; that such payments by the city shall be made by way of a salary reduction for each affected employee in the amount of the required payments; and that such payments shall be designated as employer contributions for purposes of federal income taxation of the affected employees. The city council further specifies that the employees shall not be given the option of choosing to receive the contributed amounts directly instead of the city paying them to the retirement system. (Ord. 4020 § 2, 1984.)