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366 HEREIN PROVIDED. 4. RETIREMENT PAY WILL BE BASED UPON REGULAR ANNUAL SALARY RECEIVED AT THE TIME OF RETIREMENT, EXCEPT AS HEREIN OTHERWISE PROVIDED, AND UPON YEARS OF CONTINUOUS SERVICE NOT LESS THAN 15) IN ACCORDANCE WITH THE TABLE HEREINAFTER SET OUT. 5. THESE PROVISIONS EXTEND TO ALL FULL-TIME EMPLOYEES OF THE CITY WHO REMAIN IN THE SERVICE OF THE CITY UNTIL THEY REACH THE AGE OF 65 YEARS AND WHO AT THAT TIME HAVE 15 YEARS OF MORE OF CON- TINUOUS SERVICE WITH THE CITY SEE SECTION B-5 HEREOF FOR DISABILITY PROVISIONS). 6. RETIREMENT PAY WILL COMMENCE WITH THE MONTH FOLLOWING THE MONTH IN WHICH THE AGE OF 65 IS REACHED, IF RETIREMENT THEN OCCURS, OR WITH THE MONTH FOLLOWING THE MONTH IN WHICH RETIREMENT DOES OCCUR IF OTHER THAN AT AGE 65. 7. RETIREMENT PAY PROVIDED HEREUNDER IS TAXED AS INCOME TO THE EMPLOYEE UNDER THE PRESENT FEDERAL INCOME TAX LAWS AND THE CITY WILL WITHHOLD AND REMIT THE TAX TO THE GOVERNMENT AS IS REQUIRED BY LAW. SECTION B - DEFINITIONS AND RULES THE FOREGOING GENERAL STATEMENT OF POLICY AS TO THE RETIREMENT PAY TO BE PAID BY THE CITY TO ITS EMPLOYEES IS MADE SUBJECT TOy AND MODIFIED BY, THE FOLLOWING DEFINITIONS AND RULES; (1) FULL-TIME EMPLOYEES OF THE CITY MEANS THOSE EMPLOYEES WHO ARE EMPLOYED BY THE CITY ON A FULL-TIME YEAR -AROUND BASIS, WHETHER PAID BY THE HOUR, WEEK, MONTH, OR OTHERWISE. IT DOES NOT INCLUDE ANY PERSONS, JUDICIALy PROFESSIONAL OR OTHERWISE, EMPLOYED EITHER ON A PART-TIME BASIS OR ON A SEASONAL BASIS; NOR DOES IT INCLUDE ANY OFFICIALS ELECTED BY THE PEOPLE, OR ANY PERSONS EMPLOYED IN THE OFFICE OF SUCH PEOPLE, EXCEPT THAT IT DOES INCLUDE THE COMMISSIONER OF REVENUES THE CITY TREASURER, THE CITY SERGEANT, THE CLERK OF THE CORPORATION COURT AND THEIR FULL-TIME EMPLOYEES. EMPLOYEES OF THE PUBLIC SCHOOL SYSTEM OF THE CITY AND EMPLOYEES OF THE JOINT HEALTH DEPARTMENT ARE NOT INCLUDED SINCE THESE DEPARTMENTS PARTICIPATE IN THE STATE RETIREMENT SYSTEM. STATE OFFICIALS AND PERSONS EMPLOYED IN THE OFFICE OF SUCH OFFICIALS, REGARDLESS OF WHETHER OR NOT THE CITY CONTRIBUTES TO THE SALARIES OF SUCH PERSONS ARE NOT INCLUDED. (2) CONTINUOUS SERVICE MEANS SERVICE DURING WHICH TIME AN EMPLOYEE WAS NOT ABSENT FROM THE PAYROLL OF THE CITY FOR LONGER THAN NINETY DAYS AT ANY ONE TIME EXCEPT WITH THE CONSENT OF THE COUNCIL. SHOULD AN ABSENCE FOR A LONGER PERIOD THAN NINETY DAYS BE CAUSED BY ACCIDENT, ILLNESS., OR OTHER EVENT BEYOND THE CONTROL OF THE EMPLOYEE., THE COUNCIL MAY AUTHORIZE SUCH ABSENCE TO BE CONSIDERED AS CONTINUOUS SERVICE. ABSENCE ON ACCOUNT OF SERVICE IN THE ARMED FORCES OF THE UNITED STATES IN TIME OF WAR OR UNDER ANY MILITARY TRAINING LAW OF THE UNITED STATES OR ANY STATE, TERRITORY OR DISTRICT THEREOF SHALL NOT BE REGARDED AS INTERRUPTING CONTINUOUS SERVICE, PROVIDED THE EMPLOYEE RETURNS TO THE SERVICE OF THE CITY WITHIN NINETY DAYS AFTER TERMINATION OF HIS MILITARY SERVICE. SHOULD AN EMPLOYEE LEAVE THE SERVICE OF THE CITY AND LATER BE REEMPLOYEDy THE BASIS FOR COMPUTING TIME FOR RETIREMENT PAY PURPOSES SHALL BE FROM THE TIME OF REEMPLOYMENT. (3) REGULAR ANNUAL SALARY MEANS THE ANNUAL AMOUNT OF MONEY PAID BY THE CITY OF CHARLOTTESVILLE TO. AN EMPLOYEE. THE REGULAR ANNUAL SALARY OF THE CITY COMMISSIONER OF REVENUE, CITY TREASURER, CITY SERGEANT, THE CLERK OF THE CORPORATION COURT AND THEIR FULL-TIME EMPLOYEES SHALL BE THE AMOUNT AS SET BY THE STATE COMPENSATION BOARD. THE REGULAR ANNUAL SALARY OF AN EMPLOYEE PAID ON AN HOURLY BASIS IS TO BE COMPUTED AT HIS REGULAR HOURLY RATE TIMES THE REGULAR NUMBER OF WORKING HOURS PER WEEK TIMES 52. (4) NO CITY EMPLOYEE SHALL BE ELIGIBLE FOR RETIREMENT UNLESS SUCH EMPLOYEE HAS AT LEAST 15 YEARS OF CONTINUOUS SERVICE WITH THE CITY. (5) NO CITY EMPLOYEE SHALL BE ELIGIBLE FOR RETIREMENT BEFORE REACHING THE AGE OF 65 UNLESS DUE TO PHYSICAL DISABILITY AFTER AT LEAST 15 YEARS OF CONTINUOUS SERVICE AND SUCH RETIREMENT IS RECOMMENDED BY THE EMPLOYEE'S PHYSICIAN AND, AT THE CITY'S OPTION, A PHYSICIAN SELECTED BY THE CITY CONCURS IN THE MEDICAL FINDINGS AND RECOMMENDATION OF THE EMPLOYEE'S PHYSICIAN, AND SUCH RETIREMENT IS APPROVED BY THE CITY COUNCIL. (6) ALL EMPLOYEES WHO COME UNDER THE TERMS OF THIS DECLARATION OF POLICY WILL BE RETIRED UPON REACHING THE AGE OF 65 YEARS UNLESS THEIR CONTINUED SERVICES ARE REQUESTED BY THE DEPARTMENT HEAD IN