Admin Order 44-21-07-F -- Payroll Tax Rule Amendments

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Administrative Order - Page 2 of 10 F. Notice of the proposed Rule amendments was given by making copies of the Notice available to any person who had requested such notice and by publication of the Notice in the Register Guard newspaper on December 11, 12, 13, 14, and 15, 2021. In addition, a copy of the Notice and proposed Rule amendments was made available for review at the 2nd floor reference desk at the Eugene Downtown Library, 100 W. 10th Avenue, Eugene, Oregon, and on the City of Eugene’s website. The Notice informed the public of the opportunity to submit comments on the proposed amendments until the end of the day on December 27, 2021. The written comments received during the public comment period for the Notice issued pursuant to Administrative Order No. 44-21-05 are addressed in the City Manager's Findings in Consideration of Written Submissions attached as Exhibit A to this Order. No comments were received in response to the Notice issued pursuant to Administrative Order No. 44-21-07. On the basis of these findings, I order that: 1. Community Safety Payroll Tax Administrative Rule R-3.762 is amended by adding the definition of “Federal Government” and updating the definition of “Wages” in Community Safety Payroll Tax Administrative Rule R-3.762-B, and amending subsections 1(b) and (e) in Rule R-3.762-C. These amendments apply to the first quarter filing of 2022 and every quarter thereafter. 2. The unamended provisions of Community Safety Payroll Tax Administrative Rule R-3.762 adopted by Administrative Order No. 44-20-05-F are reaffirmed and incorporated into Community Safety Payroll Tax Administrative Rule R-3.762 adopted by this Order. 3. Administrative Order No. 44-20-05-F is superseded by this Administrative Order No. 44-21-07-F as of the effective date of this Order. 4. As of the effective date of this Order, the following is Community Safety Payroll Tax Administrative Rule R-3.762: COMMUNITY SAFETY PAYROLL TAX ADMINISTRATIVE RULE R-3.762 R-3.762-A DESIGNATION OF TAX ADMINISTRATOR. The Tax Administrator is the City of Eugene Finance Director or any person or entity with whom the City Manager contracts to perform the tax administration duties. R-3.762-B DEFINITIONS. In addition to the definitions contained in EC 3.752, the following words and phrases mean: Business Location. Any physical location in the Eugene city limits to which an employer or self-employed person conducts business operations, including any real property, building, facility, or office owned, leased, or occupied by the employer or self-employed person. “Business location” does not include temporary job sites