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ORDINANCE NO. ~~ <br />AN ORDINANCE TAXING BUSI~dESS: ADDING TO THE EUGENE CODE, <br />1871, SECTIONS 3.810,.3.512, 3.814, 3.816, 3.818, 3.820, <br />3.822, 3.824, 3.826, 3.828, 3.830, and 3.992. <br />THE CITY. OF EUGENE DOES ORDAIN AS FOLLOWS: <br />Section 1. There is hereby added to the Eugene Code, 1911, a new section <br />numbered 3.810, and reading: <br />3.810 Business Tax--Definitions <br />As used in Sections 3.810 to 3.830: <br />1} Business: <br />a} When used, generally includes regular production or <br />exchange of a good or service for cash, for a pror~i se to pay, <br />or for another good or service, whether or not the production <br />or exchange yields proceeds in excess of the cost of the good <br />or service produced or exchanged; and <br />b} When used, parti cul arty means an establishment or enter <br />prise for such production ar exchange. <br />2} Gross Receipts means the total consideration received from <br />-- - _ _- <br />transacti ons regarding goads or services and i ncl udes : <br />a) Gains realized from: <br />2. <br />3. <br />4. <br />5. <br />~. <br />7. <br />8. <br />b} The <br />elsewhere; <br />c} The <br />1. Trading i n stocks or bonds <br />Interest <br />Rent s <br />Royalties <br />Fees <br />Commissions <br />Dividends <br />Other emolument <br />vat ue of goods manufactured within the city but sot d <br />and <br />following receipts by financial institutions: <br />1. Fees <br />2. Commissions <br />3. Trust-department earnings <br />ORDINANCE--1 <br />