10/09/1985 Meeting - Laserfiche WebLink

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" who as such officer, employe or member is under a duty to perform e the acts required of employers und~r this Act. Individual means a natural person. Nonresident means an individual who -is not a resident of the city. Part-year resident means a taxpayer who changes status during . a taxable year from resident to nonresiqent or from nonresident to resident. Resident means: (a) An individual who is domiciled in the city unless he/she maintains no permanent place of abode in the city, and does maintain a permanent place of abode elsewhere, and spends an aggregate of not more than 30 days of the taxable year in the city; or (b) An individual who is not domiciled in the city but maintains a permanent place of abode in the city and spends an aggregate of more than 200 days of the taxable year in the city is presumed to be a resident unless he/she proves he/she is in the city only for temporary or transitory purposes. Taxable income means "adjusted gross income" as that term is defined in section 62 of the Interna1 Revenue Code of 1954, as amended, and limited by ORS 316.012, as amended from time to time. Taxable year means the period corresponding to the taxpayer's taxable year for federal income tax purposes. Taxpayer means any individual whose income is in whole or in e part subject to tax under this Act. Wages means remuneration for services performed by an employe for an employer, including the cash value of all remunera- tion paid in any medium other than cash, except that "wages" does not include remuneration paid: (a) For active service in the Armed Forces of the United States on which no withholding is required by the Internal Revenue Code. (b) To an employe of a common carrier when such employe is not a resident of the city and regularly performs services both within and without the city. (c) For domestic service in a private home, a local college club or a lrcal chapter of a college fratefnity.or sorority. , ' (d) For casual labor not in the course of ~he employer's trade or business. (e) To an employe whose services to the employer con- sists solely of labor in connection with the planting, culti- vating or harvesting of seasonal agricultural crops, if the total amount paid to such employe is less than $300 annually. ( f) To seamen who are exempt from garnishment, attach- ment or execution under Title 46, United States Code. (g) To persons temporarily employed as emergency forest fire fighters. (h) To employes' trusts exempt from tax under the Internal Revenue Code. e (1) For services performed by a duly ordained, commis- sioned or licensed minister of a church in the exercise of the Ordinance - 2 -