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!44!#(-%.4 ! <br />Employer <br />.Any of the following: <br />(a) A person who is in such relation to another person that the person may <br />control the work of that other person and direct the manner in which it is <br />to be done; <br />(b) An officer or employee of a corporation, or a member or employee of a <br />partnership, who as such officer, employee or member is under a duty to <br />perform the acts required of employers by ORS 316.167, 316.182, <br />316.197, 316.202 and 316.207; <br />(c)The State of Oregon or any political subdivision ofthestate; or <br />(d)Anindependent contractor. <br />Employee <br />. An individual who renders personal services at a fixed rate to an <br />employer if the employer either pays or agrees to pay for personal services or permits <br />the individual to perform personal services. <br />Independent Contractor <br />. As defined in ORS 670.600. <br />Minimum Wage Employee <br />. An employee working for the minimum wage rate <br />established by ORS 653.025. <br />Tax Administrator <br />. The city manager, the manger’s designee, or any person or <br />entity with whom the city manager contracts to perform those duties. <br />Wages <br />.As defined in ORS 267.380(1)(c), (2)(a) –(c), and (2)(e) –(j). <br />3.724PayrollTax –Tax Imposed. <br />(1) <br />A tax is hereby imposed on every employer, except the State of Oregon or any <br />political subdivision of the state,with a physical address in the city at a rate of <br />0.0020 of wages paid by the employer. <br />(2) <br />Atax is hereby imposed on every employee working at an employer located in <br />the city at a rate of 0.0040 of employee’s wages. <br />(3) <br />Notwithstanding subsection (2) of this section, the tax rate imposed on every <br />minimum wage employee working at an employer located in the city is 0.0020 <br />of the employee’s wages. <br />(4) <br />If an employer located in the city also has one or more business locations <br />outside the city, no tax is owed for those hours an employee works at an <br />employer's business location that is outside the city. <br />(5) <br />Every employer at the time of the payment of wages shall deduct and withhold <br />from the total amount of the wages paid to employees an amount equal to the <br />total amount of wages, without exemption or deduction, multiplied by the rate of <br />tax imposed under subsection (2)or (3)of this section. <br />3.726Payroll Tax –Payment and Remittance <br />. The employer shall pay the tax imposed <br />by 3.724(1), and remit the tax imposed by 3.724(2)and (3), to the tax administrator <br />quarterly, or less frequently than quarterly if directed by the rules adopted under <br />section 3.732of this code. The tax administrator is authorized to exercise all <br />supervisory and administrative powers with regard to the enforcement, collection and <br />administration of the wage tax, except any administrative rules may only be adopted <br />by the city manager under section 3.732. <br />3.728Payroll Tax–Use. <br />Payroll tax revenue shall only be used to fund: <br />(1) <br />Police services, including but not limited to, patrol officers, detectives, <br />- ¸ ΑΗǾ ΑΏΐΘǾ -¤¤³¨­¦ – )³¤¬ Γ <br />Ordinance -Page 4of 6 <br /> <br />