Item 6: Ordinance on City Income Tax for Schools

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Finance officer . The person designated by the city manager as the city’s finance officer to administer and enforce the income tax code and administrative rules. The finance officer may delegate authority to other city employees or contract with other entities to assist in carrying out the finance officer’s duties under this income tax. Nonresident . An individual who is not a resident of the city of Eugene. Oregon taxable income. Oregon taxable income shall be taxable income as reported or as reportable to the state of Oregon for personal income tax purposes before any credits or exemptions. Partyearresident - . A taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident. Resident . A taxpayer domiciled within the city of Eugene for any portion of the taxable year. Taxpayer . Any natural person whose income in whole or in part is subject to the income tax. Taxyear . The taxable year of a taxpayer for federal or state income tax purposes. 2.2006 Administrative Authority. Pursuant to the procedures of section 2.019 of this code, the city manager may adopt regulations, procedures, forms, guides and written policies, including provisions regarding employer withholding of income tax from the wages of their employees, and further clarification of the definitions contained section 2.2004 or other provisions of this income tax code, for administering the income tax. 2.2008 Conformity to State Income Tax Laws. The policy of the city is to follow the state of Oregon laws and regulations adopted by the Department of Revenue relating to personal income tax. The income tax shall be construed in conformity with such laws and regulations imposing taxes on or measured by net income. Should a question arise under the income tax on which this code or the implementing regulations are silent, the finance officer may look to the laws and regulations of the state for guidance in resolving the question, provided that the determination under state law is not in conflict with any provision of this code or the implementing regulations or the state law is otherwise inapplicable. 2.2010 Tax Rate. (1) A tax is imposed for each taxable year on Eugene taxable income as defined in section 2.2004 on every resident of the city. The tax shall be Ordinance - Page 2 of 7 {00002492;7 }