Ordinance No. 20473 - Laserfiche WebLink

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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. ore on 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. Part -year resident. 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. ` Tax year. The taxable year of a taxpayer for federal or state income tax p urposes. 2.2008 Administrative- -Authori Pursuant to ,the procedures of section - 2.bl 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 thisIncome` tax" code, for administering the income tax. However, nothing in the rules may require an employer to withhold wages for this income tax. 2.2008 conformi , 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 r are silent the finance officer ma look � g g � May . look 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 Ancome as defined in section 2.2004 on every resident the city. The tax shall be collected annually on income earned between January 1, 201,1 and. December 31, 2014. (2) For joint filers, the tax shall consist of a graduated tax of: Ordinance - Page 2 of 7