§ 2-858. Domestic partnership benefits.

A city employee may apply for and obtain health and dental insurance benefits for a person registered as his or her domestic partner under chapter 94, article V hereof upon the following terms and conditions:

(1)

Definitions:

a.

"Dependent" and "dependency" defined .

1.

As used with regard to domestic partnership benefits, the term "dependent" shall mean one who relies on another for financial support. Dependency does not depend on whether the dependent could support himself/herself without the supporter's earnings or whether the dependent could so reduce his/her expenses such that he/she could live independently of the supporter's earnings. Dependency does not depend on whether the dependent is employed and/or earns a substantial part of his/her own support. Dependency depends on whether the dependent was and is supported, in whole or in part, by the supporter's earnings.

2.

An employee's domestic partner shall be deemed a "dependent" of the employee if:

i.

The employee makes contributions to the domestic partner of cash and supplies, and the domestic partner relies upon and uses those contributions to support himself/herself in order to maintain his or her standard of living. The contributions may be at irregular intervals and of irregular amounts, but must have existed for at least six months, and must be continuing.

ii.

The employee is obligated, based upon his/her commitment set forth in the declaration of domestic partnership, to continue the financial support of the domestic partner for so long as the domestic partnership shall be in effect.

iii.

The domestic partner is supported, in whole or in part, by the employee's earnings, and has been for at least the last six months.

b.

"Affidavit of financial reliance" defined. An "affidavit of financial reliance" is a form, provided by the city business license office, upon request, to any city employee who has a domestic partner and who has received a certificate of domestic partnership, as is set forth under chapter 94, article V hereof. The form shall state the definition of "dependent," as is set forth in subsection (1)a.1 above. The form shall require the employee and his/her domestic partner to attest that the domestic partner is a dependent of the employee. The form shall require the employee and his/her domestic partner to attest that each of the requirements set forth in subsection (1)a.2 above are met when the affidavit of financial reliance is signed. The form shall also require the employee and his/her domestic partner to agree to notify the department of personnel and human resources and the employee benefits division of the department of finance, in writing, within 30 days, if the domestic partners no longer meet all of the requirements set forth in subsection (1)a.2 above. The form must be signed by the employee and his/her domestic partner, under penalty of perjury, and must be witnessed and notarized. The business license office shall, within 30 days of the effective date of this section, make such forms available.

c.

"Dependency tax questionnaire" defined. A "dependency tax questionnaire" is a form, provided by the city business license office to each employee who requests an affidavit of financial reliance form. The dependency tax questionnaire shall state that the value of the city's contributions toward the payment of the domestic partner's health and dental insurance premiums are taxable income to the employee if the employee's domestic partner does not receive more than 50 percent of his/her "support" (as defined by the Internal Revenue Service) from the employee. The questionnaire shall require the employee and the employee's domestic partner to check one of two statements which applies to them, either that the domestic partner receives more than 50 percent of his/her support from the employee or the domestic partner does not receive more than 50 percent of his/her support from the employee. The questionnaire shall be signed by the employee and his/her domestic partner. The business license office shall, within 30 days of the effective date of this section, make such questionnaires available.

(2)

Sick leave, funeral leave, and annual leave benefits. An employee who has filed a sworn affidavit of domestic partnership with the business license division in accordance with chapter 94, article V hereof, and who has received a certificate of domestic partnership, may file a copy of that certificate with the department of personnel and human resources and with the employee benefits division of the department of finance, for the purpose of city sick leave, funeral leave, and annual leave benefits.

(3)

Filing of affidavit of financial reliance. An employee eligible to receive city health and dental insurance benefits, who has filed a copy of his/her certificate of domestic partnership with the department of personnel and human resources and with the employee benefits division of the department of finance may also file an affidavit of financial reliance with those departments (original to employee benefits division and a copy to the department of personnel), for the purpose of obtaining city health and dental insurance coverage for the employee's domestic partner. The affidavit of financial reliance must be filed within 31 days of the domestic partners' receipt of their certificate of domestic partnership, or during an open enrollment period.

(4)

Entitlement to insurance benefits; effective date. Any city employee who requests health and dental insurance benefits for his/her domestic partner pursuant to subsection (3) above, shall receive such benefits, provided that the employee shall pay 25 percent of the domestic partner's insurance premiums and city shall pay 75 percent of the domestic partner's insurance premiums. However, if the employee is required to pay 100 percent of his/her health and dental insurance premiums, the employee shall pay 100 percent of the health and dental insurance premiums of his/her domestic partner. Health and dental insurance benefits shall be extended to domestic partners effective January 1, 1997.

(5)

Filing of dependency tax questionnaire. Every employee who files an affidavit of financial reliance with the employee benefits division of the department of finance shall also file his or her original dependency tax questionnaire with the employee benefits division of the department of finance. If the questionnaire states that the employee's domestic partner does not receive more than 50 percent of his/her support from the employee, the value of the city's contributions toward the domestic partner's insurance premiums shall be added to the employee's income for taxation purposes only. The employee and his/her domestic partner shall file a new dependency tax questionnaire, with the employee benefits division of the department of finance, within 30 days of a change of financial status which would change the answer provided on their current dependency tax questionnaire.

(6)

Notice of change of conditions; penalties. Any employee who receives insurance coverage for a domestic partner shall notify the employee benefits division within 30 days of any change in or termination of the domestic partnership, or if the employee's domestic partner is no longer a dependent of the employee, as is set forth in their affidavit of financial reliance. Any employee who fraudulently obtains coverage for a person who is in fact not a domestic partner, as defined under chapter 94, article V hereof, or for a domestic partner who is not in fact a dependent of the employee, as is set forth in subsection (1)a above, shall reimburse the city for any costs involved in providing such coverage and be subject to criminal penalties as provided by the laws of the State of Georgia and the City of Atlanta.

(Code 1977, § 5-9008; Ord. No. 1996-70, § 2)

Cross reference

Domestic partnerships generally, § 94-131 et seq.