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18399 <br />THE CITY OF EUGENE DOES ORDAIN. AS FOLLOWS: <br />Se.cti an 1. There i s hereby added to the Eugene Code, .1971, a new section <br />numbered 3.810, .and reading.: <br />3.810 Business Tax--f~Pfi n~ tinnc <br />as used~in Sections 3.810 to 3.830: <br />1~ Business: <br />. a ~ when used, generally i ncl odes regular production ar <br />exchange of a good or service for cash, for ~a .promise to pay, <br />or -far another good or service, whether or not the production <br />or exchange yields proceeds i n excess of the cost of the good <br />. .or service produced or exchanged; and <br />~.~~' ~ b~ When used, particularly .means an establishment or enter- <br />- ~ prise for such production ar exchange. <br />2~ Grass Recei is means .the total consideration received fr m <br />transactions regarding goods or services and includes: <br />a) Gains real i~zed from: <br />. ~ 1.Trading in stocks or bonds <br />~- 2. Interest <br />3. Rents <br />4. Royal ties . <br />5 . Fee s <br />6. Commissions <br />~~ 1, Dividends <br />. 8. Other emolument <br />b~ The value of goads manufactured wi thi n~ the city but svl d <br />elsewhere; and <br />c~ The following receipts by finan.c~ial institutions: <br />1, Fees <br />2. Commissions <br />3. Trust-~departrnent earnings <br />4,~dinance -- 2 <br />