Ordinance No. 19138 - Laserfiche WebLink

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ORDINANCE NO. AN ORDINANCE CONCERNING DOWNTOWN DEVELOPMENT DIS- TRICT TAKES; AMENDING SECTIONS 3,700, 3.730, AND 3.760 OF THE EUGENE CODE, 1971, ADDING A NEW SEC- TION 3.767 TO THAT CODEr AND DECLARING AN EMERGENCY. THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. Subsections ~ 6 } and ~ 7 ~ of Section 3.7 0 0 of the Eugene Coder 1971, are hereby amended to read and provide: 3.700 Downtown Develo ment District Tax - Levy. ~6} Any person aggrieved by being erroneously classi- fied in his or her opinion for purposes of the tax imposed by this section may request the city manager to review the classi- fication. Within 15 days after receiving the request, the city manager ar the manager's designee, after affording the person an opportunity to be heard with reference to his or her griev- ance, shall determine how the person shall be classified for purposes of the tax. Such determination shall be final. X77 The tax imposed by this section is due and payable by the last day of the month immediately following the quarter to which the tax applies, and becomes delinquent if not paid on the last day of the month in which it becomes due. The date of the payment shall be the date of its personal delivery to the finance officer or his or her designee, or its postmark date, whichever is the earlier. The quarters to which the tax applies begin July 1, 1973, and every October 1, January 1, April 1, and July 1 thereafter. A professional may, by October 31 of the fiscal year, pay the entire tax he or she expects to owe during that year. A tax that becomes delinquent shall be subject to penalty as provided in sections 3.730, 3.735, 3.740, and 3.745. Section 2. Section 3.730 of the Eugene Code, 1971, is hereby amended to read and provide: 3.730 Downtown Develo ment District Tax - Interest on Delin- quent Any person who fails to file the tax return and make payment as required under section 3.700 shall be charged interest at a rate established pursuant to section 2.022 of this code on the amount of tax due from the date of delinquency as determined by section 3.700~7~ until the date of payment. Section 3. Subparagraph gym} of Section 3.760 is hereby amended; a new subparagraph fin} is added thereto; and a new unlettered para- Ordinance - 1