AMENDED Agenda Packet 5-28-19 Meeting

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ATTACHMENT A May 28, 2019, Meeting – Item 4 Ordinance - Page 4 of 6 Employer. Any of the following: (a) A person who is in such relation to another person that the person may control the work of that other person and direct the manner in which it is to be done; (b) An officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee or member is under a duty to perform the acts required of employers by ORS 316.167, 316.182, 316.197, 316.202 and 316.207; (c) The State of Oregon or any political subdivision of the state; or (d) An independent contractor. Employee. An individual who renders personal services at a fixed rate to an employer if the employer either pays or agrees to pay for personal services or permits the individual to perform personal services. Independent Contractor. As defined in ORS 670.600. Minimum Wage Employee. An employee working for the minimum wage rate established by ORS 653.025. Tax Administrator. The city manager, the manger’s designee, or any person or entity with whom the city manager contracts to perform those duties. Wages. As defined in ORS 267.380(1)(c), (2)(a) – (c), and (2)(e) – (j). 3.724 Payroll Tax – Tax Imposed. (1) A tax is hereby imposed on every employer, except the State of Oregon or any political subdivision of the state, with a physical address in the city at a rate of 0.0020 of wages paid by the employer. (2) A tax is hereby imposed on every employee working at an employer located in the city at a rate of 0.0040 of employee’s wages. (3) Notwithstanding subsection (2) of this section, the tax rate imposed on every minimum wage employee working at an employer located in the city is 0.0020 of the employee’s wages. (4) If an employer located in the city also has one or more business locations outside the city, no tax is owed for those hours an employee works at an employer's business location that is outside the city. (5) Every employer at the time of the payment of wages shall deduct and withhold from the total amount of the wages paid to employees an amount equal to the total amount of wages, without exemption or deduction, multiplied by the rate of tax imposed under subsection (2) or (3) of this section. 3.726 Payroll Tax – Payment and Remittance. The employer shall pay the tax imposed by 3.724(1), and remit the tax imposed by 3.724(2) and (3), to the tax administrator quarterly, or less frequently than quarterly if directed by the rules adopted under section 3.732 of this code. The tax administrator is authorized to exercise all supervisory and administrative powers with regard to the enforcement, collection and administration of the wage tax, except any administrative rules may only be adopted by the city manager under section 3.732. 3.728 Payroll Tax – Use. Payroll tax revenue shall only be used to fund: (1) Police services, including but not limited to, patrol officers, detectives,