Item 3: Resolution 4890 Expressing Support for Measure 20-114, a Measure to Change the Charter of Lane County Government

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2. Activates an income tax ordinance already passed by the Board of Commissioners. The provisions of this income tax are: . Rate is 1.4% on net income of businesses operating in Lane County. Businesses with gross income less than $25,000 need not file. . Rate is 1.4% on resident's county taxable income. Persons with adjusted gross income less than $20,000 (Joint) or $10,000 (Single) are exempt. . County taxable income is "Oregon taxable income" (see line 28 on Oregon Form 40 or line 12 on Form 40S) minus $15,000 (Joint or Head of Household) or $7,500 (Single or Married Filing Separately) County taxable income excludes Social Security, State and federal pension income, standard or itemized deductions, and the Oregon deduction for federal tax. . Nonresident taxable income is the sum of County taxable income from wages earned in the county, plus net county asset income. . Real property owners, including businesses, will receive a tax credit equivalent to $.95 per thousand of assessed value. . Occupants of rental housing will receive a tax credit of $30 per unit. . Non-residents and residents reporting no income in Lane County will receive no tax credit/property tax relief. . Any county income tax paid by individuals will qualify as an itemized deduction on both state and federal returns. 3. Adds $23.1 Million in county spending on Public Safety with an emphasis on combating methamphetamine use and related crime - including funds to restore sheriff s deputies, staff and open existing adult jail and juvenile detention beds, hire prosecutors and juvenile officers, improve victim support, enhance crime prevention and expand drug treatment. See attached fact sheet for more information. 4. If Measure 20-114 is not approved, the commissioners will retain authority to impose an income tax without restrictions as to rate or purpose, but subject to possible referendum vote. RELATED CITY POLICIES There are no City policies directly related to this item. COUNCIL OPTIONS The council has the option of passing the attached resolution, amending the resolution, or not taking any action on it. CITY MANAGER'S RECOMMENDATION The City Manager has no recommendation on this item. SUGGESTED MOTION Move to adopt Resolution 4890 expressing support for Measure 20-114, a measure to change the Charter of Lane County Government. LICMOl2006 Council AgendasIM060925IS0609253.doc