Tax considerations aside, I see a big difference between reporting paid duty earnings and, say, earning money outside of police work ( eg by doing plumbing or electrical work as a part time contractor). The city imposes paid duty on businesses and functions, and the duties performed are police related. So it should be included in the employment income of the officer.
The point of the Sunshine List is to report "total compensation", and not simply base pay rates.... so overtime, paid duty, and some benefits payments all are included.
The threshold has become trivial, and ought to be raised....
- Paul