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Administrative Order - Page 3 of 10 <br />generated by customers located in the Eugene city limits, including but not limited <br />to construction sites or plumbing/electrical/landscaping clients. <br /> <br />Federal Government. An employer whose employees are subject to the payroll <br />tax imposed by EC 3.754(3). <br /> <br />Net Earnings from Self-Employment. As defined in section 1402 of the Internal <br />Revenue Code of 1986, as that section was in effect and operative on December 31, <br />1988. <br /> <br />Self-Employed Person. Someone with net earnings from self-employment, <br />including a sole proprietor, independent contractor, or individual partner in a <br />partnership. For purposes of EC 3.754, a self-employed person is an employer and <br />can have employees. <br /> <br />Taxpayer. A person subject to tax or required to withhold and remit tax under EC <br />3.754. <br /> <br />Wages. As defined in ORS 267.380(1)(c), (2)(b) - (c), and 2(e) - (j). For the <br />purposes of a self-employed person, “wages paid by the employer” means net <br />earnings from self-employment. If a self-employed person also has employees, <br />wages of the employee(s) are as defined in ORS 267.380(1)(c), (2)(b) - (c), and <br />2(e) - (j). <br /> <br /> <br />R-3.762-C EMPLOYER PAYROLL TAX. <br /> <br />1. Tax Owed. <br /> <br />(a) An employer with a physical address in the City must pay tax on the total <br />wages paid by the employer at the rate set forth in EC 3.754(1) or (2). If an employer with <br />a physical address in the City has one or more business locations outside the City, no tax <br />is owed by the employer for those hours an employee works at an employer’s business <br />location that is outside the City. <br /> <br />(b) An employer must pay a tax on the net earnings from self-employment. A <br />self-employed person with employees must also pay a quarterly tax on wages paid to <br />employees. <br /> <br />(c) For purposes of EC 3.754(2), an employer’s number of employees is the <br />average number of employees employed by the employer of the taxable year. <br /> <br />(d) For purposes of EC 3.754(2), a self-employed person with two, one, or no <br />employees is “an employer with two or less employees.”