Ordinance No. 18399 - Laserfiche WebLink

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= ~ 3~ Except as subsection ~6~ of this section rovides to the ~ ~ ~~~~~~~~~ P contrary, a ~ person who ,does business i n the .city duri ng a fi scal year . beginning July 1 ar~d ending the following June ~30, shall pay the .city as . a tax a percentage of the gross recei pts from that business for that . . ~ ~ year or •,$25.00, whichever i s ~greater~. Gross receipts shall be counted . ~ when earned i f accrual basis accounting i s used, or when received i f cash basis accounting i s used. . ~ ~ 4~ .The tax rate for each business i n a group under subsection . ~ ~ ~ or ~ 2 ~ of this section shall be the rate listed apposite the name of that group i n the . fol 1 owi ng table: . Class of Business. Group 10, 00140 of gross recei pts-- 4$1.00 ..per $1, 000 ) . -Group ~ I 0, 00125 of gross recei pts-- ~ $~ , Z5 per $.~ , 004 ~ Group III 4.00150. of grass recei pts--x$1.50 per $1,040 . Group I11 0, 00115 of gross recei pts-- x$1.75 per $1.,.000 ~ Group v 0,00204 of gross receipts--x$2,40 per $1,440 Group VI 0,00225 of gross receipts--x$2,25 per $1,040 Group v~ Z ~ 0.40250 of gross recei pts--x$2.54 per $1,000} 5 ~ ~ I f a busi Hess i nval ves at a si ngl a location activities that are classified i n two or more of the groups 1 i steel i n subsection ~ 1 ~ of this section, the gross receipts from all these activities shall be taxed at the +~ate applicable to the one activity praduc i ng the greatest portion of the receipts, unless separate financial records are kept on each such activity, i~n which case the finance officer may .approve separate registra- ti on, cl assi f~ cati on, and taxation of each activity. fi ~ I f ~ the activities i n the c~ ty of a busi Hess operating i Hsi de and outsi ~de the city include primari 1 y management and administrative support, such as accounting, data processing, research, adve~rti si ng, persanne~l administration, and legal services, anal da not include trans- acts ons that directly yi e~ d gross receipts to the busi Hess, ~ the tax rate for. the cl assi .fi cats en to~ whi ch the business i s assigned shall be apps i eel to the total gross payroll , utility service charges, and rent or depreci- ati on of the bus 1 di ng for that business location. Section 3. ~ There i s hereby added to the Eugene Code, 1971, a. new section numbered 3.814, anal reads ng: 3.814 Business T.ax--Exemptions. The tax 1 evi eel by Section 3.812 does not apply to receipts: a ~ .From businesses exempt from city taxation under a franchise, the charter of the city, or the' constitution or 1 aws of Oregon or the United States. , b~~ From sale of real .estate not. held primarily for sale in the ordinary course of busi Hess. ordinance ~ ~- 1.1 'r, ~ ~ .. 1' .,