Ordinance No. 19276 - Laserfiche WebLink

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ORDINANCE N0.~~p AN ORDINANCE CONCERNING THE DOwNTO~lN DEVELOPMENT DISTRICT USER FEES; AMENDING SECTIONS 3.700, 3.705, 3.750, 3.755, AND 3.760 OF THE EUGENE CODE, 1971; RENUMBERING SECTION 3.745 OF THAT CODE; ADDING NEB SECTIONS 3.74. 3.743, 3.744, 3,745, 3.746, AND 3.765 T4 THAT CODE; AND PROVIDING AN EFFECTIVE DATE. THE CITY DF EUGENE DOES ORDAIN AS FDLLO~S: Section 1. Sections 3.7D0, 3.7Q5, 3.750, 3.755 and 3.~6D of the Eugene Code, 1971 are hereby amended; Section 3.745 is hereby renumbered 3.741, and new Sections 3.742, 7.743, 3.744, 3~:7~45, and 3.746 are hereb added to that Y Code, all to read and provide: Downtown De.vel o ment District Taxation 3.7Q0 Downtown Develo ment District Tax - Levy. ~1} Each professional who is not exempt under state law from municipal taxation and who is not an owner or occu ant of ro erty exem t from taxation under section 3.755 of this code, and who engages in a pro- fession, occupation, or business in she Downtown Development District during all or part of a quarter of a year shall pay to the city: ~a~ If the professional is a self-employed natural person, a tax of $4D for that quarter for that person and a tax of $44 far each natural person whom she or he employs during part or all of that quarter in the Downtown .Development District as a professional employe. ~b~ If the professional is a partnership, association, ar corporation, a tax of $40 for that quarter for each professional member, professional stockholder, or professional employe in or of the partnership, association, or corporation in the Downtown Development District during part or all of that quarter. ~Z~ As used in this section the word "professional" includes generally all those engaged in a profession far private gain and includes particularly, but is not limited ta, the following: ~a~ Attorneys. fib} Physicians. ~c} Surgeons. ~d~ Dentists. fie} Accountants. ~f~ Engineers as defined by the laws of Oregon. ~g~ Architects. ~h} Professional bondsmen. ~i} Contractors. ~j~ Manufacturers' and corporation representatives not Ordinance - 1