Reports of earnings from outside occupation.
San José Municipal Code § 3.28.1325
in effect3.28.1325 - Reports of earnings from outside occupation.
A. As a condition of a disability retirement allowance from the retirement fund, a person who has been retired for disability and has not reached age fifty-five (55) (sixty-two (62) in the case of a Tier 2 member recipient) shall file written statements with the Board which conform to the requirements of subsection B. below.
B. A recipient described in subsection A. shall file statements as described either in subsection 1. or in subsection 2.:
1. Monthly and annual statements.
a. Within ten (10) days after the end of each calendar month, the recipient shall file a monthly statement of the total income and earnings received by the recipient during the reporting month from any gainful occupation, other than service as an officer or employee of the City, and the sources of such income and earnings; and
b. On or before May 1 of each year, the recipient shall file a notarized declaration under penalty of perjury, in a form approved by the Board, of the total income and earnings received by the recipient during the preceding calendar year, or any portion thereof, from any gainful occupation outside City service and the sources of such income and earnings.
2. Income tax returns.
a. Instead of the statements described in subsection 1., the recipient may file copies of the recipient's federal and state income tax returns and the recipient's W-2 and/or 1099 forms showing the total income and earnings received by the recipient from any gainful occupation, other than service as an officer or employee of the City, and the sources of such income and earnings. Such tax returns and forms shall be filed on or before the first day of May following the tax reporting period.
b. If a recipient elects to file tax returns, the recipient shall provide written notice of such election to the Board not later than the date the next monthly statement would otherwise be due.
c. If a recipient elects to file tax returns, the recipient shall file with the Board a written statement of the recipient's projected reportable income and earnings for each calendar year, and the sources of such income and earnings. Such statement shall be filed on or before the tenth (10th) day of January in the applicable calendar year. The recipient may file an amended statement in any case where there is a change in the projected income and earnings.
C. For the purposes of this Section, income and earnings shall not include interest, dividends or rent.
D. If a recipient described in subsection A. fails to furnish the information required by this Section, the disability retirement allowance shall be discontinued until such time as the required information is furnished. When the required information is furnished, the disability retirement allowance shall be reinstated and allowances withheld pending receipt of the required information shall be paid, less any applicable deductions.
(Ords. 24916, 29120, 29904.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT3PE_IIREPL_CH3.281975FEEMREPL_PT10REDI_3.28.1325REEAOUOCFetched: 11/1/2026