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Attachment A <br />Ordinance - Page 1 of 5 <br />ORDINANCE NO. _________ <br />AN ORDINANCE CONCERNING IMPOSITION OF A CONSTRUCTION EXCISE <br />TAX ON COMMERCIAL AND RESIDENTIAL IMPROVEMENTS AND ADDING <br />SECTIONS 3.730, 3.732, 3.734, 3.736, 3.738, 3.740, 3.742, 3.744, 3.746 AND <br />3.748 TO THE EUGENE CODE, 1971. <br />THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: <br />Section 1. Sections 3.730, 3.732, 3.734, 3.736, 3.738, 3.740, 3.742, 3.744, 3.746 and <br />3.748 of the Eugene Code, 1971, are added to provide as follows: <br />Construction Excise Tax <br />3.730 Construction Excise Tax - Definitions. The following words and phrases as used <br />in 3.732, 3.734, 3.736, 3.738, 3.740, 3.742, 3.744, 3.746 and 3.748 of this code shall <br />have the following meanings: <br />Area median income. Lane County median household income by household size <br />as defined by the United States Department of Housing and Urban Development and <br />published periodically. <br />City Manager. The city manager or the city manager’s designee. <br />Commercial. Designed or intended to be used, or actually used, for other than <br />residential purposes. <br />Construct or construction. Erecting, constructing, enlarging, altering, repairing, <br />improving, or converting any building or structure for which the issuance of a building <br />permit is required by Oregon law. <br />Improvement. A permanent addition to, or modification of, real property resulting in <br />a new structure, additional square footage to an existing structure, or addition of living <br />space to an existing structure. <br />Net revenue. Revenues remaining after the administrative fees described in section <br />3.738 of this code are deducted from the total construction excise tax collected. <br />Residential. Designed or intended to be used, or actually used, for residential <br />purposes including any residential structure, dwelling, or dwelling unit. <br />Structure. Something constructed or built and having a fixed base on, or fixed to, <br />the ground or to another structure. <br />February 19, 2019, Public Hearing - Item 3