Ordinance No. 18400 - Laserfiche WebLink

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18~Mo 3} Except as subsection ~5} of this section provides to the contrary, a person who does business i n the city duri ng a fi scal year beginning July 1 and ending the fo11 owi ng June 30, shal 1 pay the city as a tax a percentage of the gross receipts from that business for that year or $25.00, whichever is greater. Gross receipts shall be counted when earned if accrual basis accounting is used, or when received if cash basis accounting i s used. 4) The tax rate for each business in a group under subsection (1) or (2) of this section shall be the rate listed opposite the name of that group in the following table: Class of Business Group I 0.00100 of gross receipts--x$1.00 per $1,000} Group II 0.00125 of grass receipts--x$1.25 per $1,000} Group III 0.00150 of gross receipts--x$1.50 per $1,D00} Group Iv 0.00175 of gross receipts--x$1.75 per $1,000} Group v 0.00200 of grass receipts--~$2.OO per $1,000} Group vI 0.00225 of gross receipts--x$2.25 per $1,000} Group IIII 0.00250 of gross receipts--x$2.50 per $1,000} 5} If a business involves at a single location activities that are classified in two or more of the groups listed in subsection ~1} of this section, the gross receipts from all these activities shall be taxed at the rate applicable to the one activity producing 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 regi stra- ti on, classification, and taxation of each activity. 6} If the activities in the city of a business operating inside and outside the city include primarily management and administrative support, such as accounting, data processing, research, advertising, personnel administration, and legal services, and do not include trans- acti ons that directly yield gross receipts to the business, the tax rate for the classification to which the business i s assigned shat 1 be applied t o the total gross payroll, utility service charges, and rent or depreci- ation of the building for that business location. Section 3. There is hereby added to the Eugene Code, 1971, a new section numbered 3.814, and reading: 3.814 Business Tax--Exem tions. The tax levied by Section 3.812 doesl not apply to receipts: a} Fram businesses exempt from city taxation under a f ranchise, the charter of the city, or the consti tuti an or 1 aws of Oregon or the United States. b} From sale of real estate not held primarily for sale i n the ordinary course of business. ORDINANCE--10