Ord. 20616 - Laserfiche WebLink

Home Browse Search

City Manager. The city manager or the city manager's designee. 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. Fixed Rate. Compensation based on the time spent in the performance of the services, on the number of operations accomplished or on the quantity produced or handled. 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 manager's designee, or any person or entity with whom the city manager contracts to perform those duties. More than one person or entity can concurrently serve as the tax administrator. Wages. As defined in ORS 267.380(1)(c), (2)(b) — (c), and (2)(e) — Q) 3.724 Payroll Tax — Tax Imposed. (1) A tax is hereby imposed on every employer, except the federal government, State of Oregon or any political subdivision of the state, with a physical address in the city at a rate of 0.0021 of wages paid by the employer. (2) Notwithstanding subsection (1) of this section, the tax rate imposed on the first $100,000 of wages paid by an employer with two or less employees is 0.0015. (3) A tax is hereby imposed on every employee working at an employer located in the city at a rate of 0.0044 of employee's wages. (4) Notwithstanding subsection (3) of this section, the tax rate imposed on every non -minimum wage employee making a wage of $15.00/hour or less working at an employer located in the city is 0.0030 of the employee's wages. (5) Notwithstanding subsection (3) of this section, the tax rate imposed on every minimum wage employee working at an employer located in the city is 0.0000 of the employee's wages. (6) If an employer located in the city also has one or more business locations outside the city, no tax is owed by the employer or the employee for those hours an employee works at an employer's business location that is outside the city. (7) 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 Ordinance - Page 4 of 7