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ORDINANCE NO. 20473 <br />AN ORDINANCE CONCERNING A FOUR -YEAR INCOME TAX FOR <br />SCHOOLS; ADDING SECTIONS 2.2000 TO 2.2038 TO THE EUGENE <br />CODE, 1971; AND PROVIDING A SUNSET DATE. <br />THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: <br />Section 1 . The following heading and Sections 2.2000 to 2.2038 are added to <br />the Eugene Code, 1971, to provide as follows: <br />Temporary School Funding Personal Income Tax <br />2.2000 Purpose The provisions .contained in sections 2.2000 to 2.2038 of this code <br />are for purposes of' administering the city of Eugene's temporary school <br />funding personal income tax, hereinafter referred to as the income tax. <br />2.2002 Effective Date . The income tax shall be .in effect for taxable 'ears Burin <br />Y 9 <br />years 2011, 2012", 2013 and' 2014. For calendar year taxpayers, this is <br />taxable years beginning January 1, 2011 through taxable year ending <br />December 31, 2014. <br />2.2004 Definitions For the purpose of sections 2.2000 through 2.2038 of this <br />the following words and phrases shall be defined as provided in this - section, <br />unless the context requires otherwise. <br />City manager The, city manager or the manager's designee. <br />Eugene adiusted income Oregon taxable inco less any income that <br />state or federal law' prohibits a city from taxing. Under state law - in effect at <br />the time. of adoption of this income tax code, this includes the income <br />exemption required by ORS 238.445 for Oregon PERS benefits '. and any <br />portion of pension benefits received by federal retirees that cannot be taxed <br />by loca l gov'ern ment. <br />Eugene taxable income Eugene adjusted income ' after any proration' for <br />residency outside -of the city as provided in section 2.2014 of this code. <br />Fillinq date. The postmark date affixed by the United States postal. service if <br />mailed or the date, stamp if delivered by hand or sent by facsimile. <br />Finance officer. The person designated by the city manager as the city's <br />finance officer to <br />administrative rules. <br />administer and enforce the income tax code and <br />The finance officer may delegate authority to other city <br />Ordinance - Page 1 of 7 <br />