Ordinance No. 18400 - Laserfiche WebLink

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f8'~oo c} In the form of wages earned i n an employer-employee relationship. d} From the infrequent sale of used, obsolete or surplus trade fixtures, machinery or other equipment used i n the ordinary course of business. e} From the infrequent sale of goods by individuals or groups of individuals from garages, parches, carports , or yards not conducted as part of a business. f } I n the form of interest or dividends from a n investment , except where the interest or dividend i s a porti an of the normal gross receipts of a busi Hess. g} Aggregating 1 ess than ~1,OQ0 i n a si ng1 e year for a s i ngl e person. h } From a busi Hess of a charity organized for and conferring on people in the city a benefit that partly ar totally relieves the city of a burden to care for, ar advance the interests of those peop1 e, pro vided the business does not yield a dividend or profit to the charity or the persons who own or manage the business and does not compete with other private enterprise. i } From 1 eas i ng three or fewer dwel 1 i ng units. j } From fund~rai s i ng activities of ref i gi ous or chari tabl e organizations conducted primari 1y by and for the members. Section 4. There is hereby added to the Eugene Code, 1971, a new section numbered 3.516, and reading: 3.816 Business Tax--Registration 1} Before doing business in the city, a person shat 1 obtai n a certificate of regi strati on for the busi ness~. A person desiring to do business i n the city sha11 apply for regi strati on with the finance department. The regi strati on fee sha11 be $10.00 per certificate. 2} The finance department sha11 prescribe and supply the form of the application for regi strati an and the certificate of registration in accordance with Section 3.824. No person may intentionally falsify the application, and the application form shat 1 warn that doing so i s puni shab1 e under Section 3.992. The department, upon receiving an appl i cation and fee, as required by subsection ~1 } of this section, shat 1 issue the regi strant a certi f i cote. 3} If a business is carried on in two or more locations in the city, separate registration certificates shall be issued for each 1 ocati on. ~farehouses and distributing, prefabricating and service facilities incidental to a business are not separate locations of the business within the meaning of this subsection. ORDINANCE-~~11