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<br /> ORDINANCE NO. .
<br /> AN ORDINANCE CONCERNING A CITY PERSONAL INCOME TAX; ADDING
<br /> SECTIONS 3.600, 3.601, 3.602, 3.604, 3.606, 3.608, 3.610,
<br /> 3.612, 3.614, 3.616, 3.618, 3.620, 3.622, 3.624, 3.626,
<br /> 3.628, 3.630, 3.632, 3.634, 3:636, 3.638, 3.640, 3.642,
<br /> 3.644, 3.646, 3.648, 3.650, 3.652, 3.660, 3.662, AND 3:998
<br /> THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
<br /> Sect ion 1. The following caption and sections are hereby added to the
<br />Eugene Code, 1971, to read and provide:
<br /> CITY OF EUGENE PERSONAL INCOME TAX ACT
<br />3.600 Short Title. Sections 3.600 to 3.662 and 3.998 of this code shall
<br /> be known as the city of Eugene Personal Income Tax Act, and may
<br />hereinafter be referred to as the "Act".
<br />3.601 Policy., It is the intent of this Act, insofar as necessary and .
<br /> consistent with this Act, to make the city personal income tax law
<br />identical in effect to the provisions of the Oregon personal income tax law
<br />for the taxable year for which a return is made, modified as necessary by the
<br />city's jurisdiction to tax; to achieve this result by the application of the
<br />various provisions of the Oregon personal income tax law in effect for the
<br />year in which the return is made; to impose a tax on residents of the city
<br />measured by taxable income as hereinafter defined, from wherever derived,
<br />and to impose a tax on nonresidents measured by the taxable income of non-
<br />residents derived from sources within the city.
<br />3.602 Definitions. Except as specifically defined to the contrary in
<br /> sections 3.600 to 3.662 of this code, as used in those sections,
<br />the following words and phrases mean:
<br /> Business means an enterprise, activity, profession or under-
<br /> taking of any nature conducted or ordinarily conducted for gain or
<br /> livelihood by any taxpayer, including the operation of an unrelat-
<br /> ed business by a charitable, religious or educational organization'.
<br /> City means the City of Eugene, Oregon.
<br /> Department means the Oregon Department of Revenue.
<br /> Director means the Director of the Department of Revenue.
<br /> Employer means a person who is in such relation to another
<br /> person that the person may control the work'of that other person
<br /> and direct the manner in which it is to be done; or an officer or
<br /> employe of a corporation, or a member or employe of a partnership, .
<br /> '0
<br /> who as such officer, employe or member is under a duty to perform
<br />Ordinance"" 1
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