§ 4.1506 — Definitions

Sec. 4.1506. Definitions.

Unless the context otherwise requires, the definitions in this section govern the construction of this chapter. (a) “Affected employees” shall mean those sworn employees of the City of Los Angeles who make employee contributions to the Fire and Police Pension System. (b) “Employee contributions” shall mean those contributions to the pension system which are deducted from the salary of sworn employees and credited to individual employees’ accounts. (c) “Employer” shall mean the City of Los Angeles. (d) “Gross income” shall mean the total pension-based compensation paid to affected employees by the City of Los Angeles as defined in the Internal Revenue Code and rules and regulations established thereunder. (e) “Pension system” shall mean the Fire and Police Pension Plans as set forth in Article XI, Part 3 of the Charter of the City of Los Angeles. (f) “Wages” shall mean the total pension-based compensation earned by affected employees from the City of Los Angeles. SECTION HISTORY Added by Ord. No. 171,444, Eff. 1-20-97. (The provisions of this Ord. shall not become operative until the first day of the payroll period which includes January 1, 1997.) Amended by: Subsec. (e), Ord. No. 173,272, Eff. 6-25-00, Oper. 7-1-00.