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(1)Each person who applies to construct a commercial improvement in the city <br />shall pay a commercial construction excise tax in the following amounts: <br />(a)From July 1, 2019 through June 30, 2020: 0.33 percent of the value of <br />the improvement. <br />(b)Beginning July 1, 2020:0.50 percent of the value of the improvement. <br />(2)Each person who applies to construct a residential improvement in the city shall <br />pay a residential construction excise tax in the following amounts: <br />(a)From July 1, 2019 through June 30, 2020: 0.33 percent of the value of <br />the improvement. <br />(b)Beginning July 1, 2020:0.50 percent of the value of the improvement. <br />(3)The construction excise tax shall be due and payable prior to the issuance of <br />any building permit. <br />3.734Construction Excise Tax - Exemptions. <br />(1)The construction excise tax shall not apply to any of the following improvements: <br />(a) Private school improvements; <br />(b) Public improvements as defined in ORS 279A.010; <br />(c) Residential housing that is guaranteed to be affordable, under guidelines <br />established by the United States Department of Housing and Urban <br />Development, to households that earn no more than 80 percent of the <br />median household income for the city of Eugene, for a period of at least <br />60 years following the date of construction of the residential housing; <br />(d) Public or private hospital improvements; <br />(e) Improvements to religious facilities primarily used for worship or education <br />associated with worship; <br />(f) Agricultural buildings, as defined inORS 455.315(2)(a); <br />(g) Facilities that are operated by a not-for-profit corporation and that are: <br />1. Long term care facilities, as defined in ORS 442.015; <br />2. Residential care facilities, as defined in ORS 443.400;or <br />3. Continuing care retirement communities, as defined in ORS <br />101.020. <br />(h) Residential dwellings sold for $250,000or less; <br />(i)Housing for low-income persons that is exempt from systems <br />development charges pursuant to section 7.725(c) of this code; and, <br />(j)Projects granted a multi-unitproperty tax exemption (MUPTE) by the city. <br />(2) Any person seeking an exemption may be requiredto demonstrate that the <br />improvements are eligible for an exemption and to establish all facts necessary <br />to support the exemption. <br />3.736Construction Excise Tax – Refunds. <br />(1)A construction excise tax may be refunded to a person that: <br />(a) Establishes thatthe tax was paid for improvements that were otherwise <br />eligible for an exemption under section 3.734of this code; or <br />(b) Establishes that construction of the improvements was not commenced <br />and the associated building permit has been cancelled by the city; or <br />(c) Establishesthat the tax had been erroneously collected. <br />(2)A request for a refundshall be made within three years from the date of payment <br />of the construction excise tax on forms provided by the city manager. Denial of <br />a request for a refund may be appealed as provided for in section 3.744of this <br />code. <br />3.738 Construction Excise Tax – Allocation. <br />Ordinance - Page 2 of 4 <br /> <br />