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HomeMy WebLinkAboutOrdinance No. 18399,~o ~~ ORDINANCE NO . 1 A 3~ 9 AN ORDINANCE ORDERING A SPECIAL ELECTION TO BE CONDUCTED ~Y THE LANE COUNTY ELECTION DEPARTMENT ON THE 26TH DAY OF JUNE, 1979, ORDERING THE FOLLOWING ORDINANCE IMPOSING TAX ON GROSS RE- CEIPTS OF BUSINESSES AND AMENDING THE EUGENE CODE, 197, To BE REFERRED TO THE LEGAL voTERS OF THE CITY OF EUGENE FOR THEIR APPROVAL OR RE- JECTION; ADOPTING POLLING PLACES AND PROVIDING FOR ALL ACTS NECESSARY FOR THE CARRYING ON OF SAID ELECTION; AND DECLARING AN EMERGENCY. THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. The City Council does hereby order a special elec- tion to be held in the City of Eugene, Oregon, concurrently with the Lane Caunty special election on Tuesday, June 26, 1979, at which elec- tion there shall be submitted to the effectors of the City for their approval or rejection the following Ordinance, to-wit: MEASURE N0. 53 MEASURR SUBMITTED TO THE vOTERS BY THE CITY COUNCIL A MEASURE ORDINANCE IVO. ~ g~O~ENACTED BY THE CITY COUNCIL ON MAY 21, 19 7 9 AND APPROVED BY THE MAYOR ON MAY 2 ~; , 1979, IMPOSING A TAX ON BUSINESSES AND ADDING SEC- TIONS 3.814, 3.$12, 3.514, 3.$16, 3.818, 3.820, 3.522, 3.824, 3.$26, 3.$28, 3.834, AND 3.992 TO THE EUGENE coDE , 19 7 ~. . Ordinance - 1 18399 THE CITY OF EUGENE DOES ORDAIN. AS FOLLOWS: Se.cti an 1. There i s hereby added to the Eugene Code, .1971, a new section numbered 3.810, .and reading.: 3.810 Business Tax--f~Pfi n~ tinnc as used~in Sections 3.810 to 3.830: 1~ Business: . a ~ when used, generally i ncl odes regular production ar exchange of a good or service for cash, for ~a .promise to pay, or -far another good or service, whether or not the production or exchange yields proceeds i n excess of the cost of the good . .or service produced or exchanged; and ~.~~' ~ b~ When used, particularly .means an establishment or enter- - ~ prise for such production ar exchange. 2~ Grass Recei is means .the total consideration received fr m transactions regarding goods or services and includes: a) Gains real i~zed from: . ~ 1.Trading in stocks or bonds ~- 2. Interest 3. Rents 4. Royal ties . 5 . Fee s 6. Commissions ~~ 1, Dividends . 8. Other emolument b~ The value of goads manufactured wi thi n~ the city but svl d elsewhere; and c~ The following receipts by finan.c~ial institutions: 1, Fees 2. Commissions 3. Trust-~departrnent earnings 4,~dinance -- 2 [ ... 1! 18399 4. Exchange collections 5. ~ Di scvunts 6, Interest, ~ and .. ~ ~ T. Servicecharges ~ ~. 3 } Gross receipts includes all such consideration, without deducting therefrom; ~ ~ . a} The cost of goads or servi-ces provided, b.} The cost ~of materials used in providing gaols or services, c } Labor. or service costs i n providing goods or servi ces, . d} Interest .paid, or e} Losses, from theft, destruction, or mi sl ~ayi ng, 4} Gross recei is does not i ncl ude:~ a} Discounts al 1 owed, on contracts transferred to a thi rd party, b} Cash discounts a~lowe~d and taken by customers, c} Credit al 1 owed during one sale for property accepted far su~bseque~nt sale . or exchange, d} Any tax required by law to be included. in or added to the purchase price and collected from the purchaser, e} Whatever refund, i n cash or credit, i s allowed for gaols . returned by a purchaser upon rescission of a contract of sale, f ~ Rece~i pts of nonforfei ted refundab~l a depasi ts, g} Amounts cal l ected for others ~ as agent or trustee and paid to those for whom col 1 ected,~ pravi deal the agent or trustee furnishes the finance officer the names and addresses of the others and the amounts paid to them, h} The cash value of transactions between departments ar units of the same busi Hess i n the city, provided the transactions are recorded twice on the books of that business, i } R~cei pts from servi ces or sales i n transactions between two corporations: 1. The vvti ng and nonvoting stock of one of which. i s owned at least SD percent by the other, or ~ . Ordinance ~ ~' 3 . ._ t 18344 ~~ .. ~ ~ 2. At least $0 : percent a~f the vvti ng and nonvot~ ng stock of each of which ~s owned by a common parent - corporation. Section ~. There is hereby added to the Eugene Code, 1971, a new section numbered 3.812, ~ and reading: 3.812 Business Tax--Classifications, Levy Rates. . ~ 1 } Businesses of the types 1 i steel below are hereby cl assi fi~ed as fol i ows, with examples of each type 1 i steel immediately thereafter: AGRICULTURE, FORESTRY, AND FISHING . Agriculture, Forestry, and Fi shery--Group v . ~ Agricultural 5ervi ces . Farms .Fishing ~ . . . Forestry ~ . COMMUNICATION Communication-wGroup v ~~ Radio and Tel ev i si an Broadca~sti ng Telephone, Telegraph . ~ ~ Other Communication Services CONTRACT CONSTRUCTION. . General Contracting, Incl udi nq Bui 1 di ng Constructs an-- Group .II ., Specsal Trade Contracting--Group Iv FINANCE Banks and Trust Companies, Excluding Mutual Savings Banks-- Group v . Mutual Savings Banks--Group I I Savings and Loan Associations--Group II .Credit Agenci es--Group v ~ . .Business Credit Agencies Personal Creels t Agencies Other Credit Agencies . Security, and Commodity Brokers, Dealers, Exchanges, and Services--Group vi Commodity Contracts Brokers and Dealers Securs ty and Commodity Exchanges Ordinance ,- 4 ~ ..~ ~ ~ f g 9 Allied. Security and Commodity Serv.i ces Security Brokers, Dealers, and F1 otati on Companies Security Underwriting Syndicates - : .Holding and Other Investment Gompani es--Group vI I Real Estate Investment Trusts Regulated Investment Companies . Small Business Investment Companies Other Hal di ng and Investment Companies MANUFACTURING ~ ~ ~ - Apparel and tither Fabricated Textile P-roduct~s--Group II Men ` s and. Boys' Cl oth~i ng . warren's, Children's, and Infants` Clothing Mi scel ]aneous. Apparel. and Accessories - Miscellaneous Fabricated Textile Products .. . Chemicals and Al 1 i~ed Products-Group Iv Basic Chemicals, Plastics, and Synthetics Drugs . ~~ ~ ~ Soaps, Cleaners; and Toilet Goads Paints and Allied Products Chemical Products Not Elsewhere Classified . . E1 ectrical Equipment and Suppl i es--Group I I Household Appliances ~~ ~ Radi o, Television, and Communication Equipment ,~ Electronic Components and Accessories Other. El ectrical ~ Equipment and Supplies . ~ Fabricated Metal Praducts, Except Machinery and Transportation Equipment-Group III . Cutlery, Hand Tools, and Hardware . ~ ~ ~ Plumbing and. H~eati ng Apparatus, Except Electric Fabricated Structural Metal Products . Screw Machine Products, Bolts, ar~d Simi 1 ar Products Metal Stampings . Other Fabricated Metal Products . Food and Kindred Products--Group II Meat Products ~ ~ - Dairy. Praducts Canned and Frozen Foods Grain Mi11 Products ~ .~ .Bakery Products Bottled Saft Drinks and Flavorings - Other Food and Kindred Praducts ~. Qrd~nanc~ ~ 5 _ t 16349 ~. Furniture and Fixtures--Group III - ~ Household Furniture Other. Furniture and Fixtures . ~ Leather and Leather Products--Group III Footwear, Except Rubber ~ . . Leather anal Leather Products Not' Elsewhere Classified . ~ ~. Lumber and Wood Products, Except Furni ture--Group I I I Logging, Lumber and Wood Basic Products Millwork, Plywood and Prefabricated Structural Products . ~ Other Wood ~Products~, Except Furni Lure Machinery, Except Electrical--Group IV . . Farm. Machinery ~ ~ . . ~ Construction, Mining., .and Material s Handling Machi very . and Equipment Metalworking Machinery ~ . Speci a1 Industry Machinery :. General Industrial Machinery Office and Compu~ti ng Machines . . ~ .Service Industry Machines . Other Machinery, Except ~El ectrical ~~Mator vehicles and Equi p~ment--Group I I Paper and Al 1 i ed Products--Group I I I . Pulp, Paper, and Board. Other Paper, and A~ 1 i ed Products . ~ Petroleum Refining and Related Industri es--Group III . Mi scel 1 aneous Petroleum and Coal Products . . ~ Primary Metal Industries--Group II Ferrous Metal Processing and Basic Product, and Primary . Metal Products, Nat' Elsewhere Classified ~ . Nonferrous Metal Processing and Basic Products . ~ Pri nti ng ~ and Publ ishi ng--Group Iw Newspapers ~ ~ . ;~ Periodical s . ~ Books, Greeting Cards, and Mi scel 1 aneous Publ i shi, ng . Other Printing . and Publishing Rubber and Miscellaneous ,PlasticsProducts--Group III . Rubber Products Miscellaneous Plastic Products .Scientific Instrument, Photogr.aphi"c Equipment, Watch~es~, and Cl ocks--Group V ~ ~ ~ . Scientific and Mechanical Measuring Instruments.. Optical , Medi cal, and Ophthalmic Goods - Photographic Equipment .and Supplies Ordnance ~ ~6~ -~ . ~ ~ ~ ~ ~ ~ Stone, G.l ay, and G1 ass Products--Group III Glass Products. Cement, Hydraulic 1 Concrete, Gypsum, and P~l aster Products Other Nonmetallic Mineral .Products Textile Mil 1 Products--Group II I weaving Mi.l is and Textile Finishing ~~ Knitting Mills . ~ Other Te~xti l e Mi 11 Products ~ : Transportation Equipment, Except Motor Vehi cl es--Group I I Aircraft Parts Ships and Boat Building and Repairing . Tr~ansportat.i on Equipment, Not E1 sewhere Classified . . ~ .Miscellaneous Manufactured Products-~-Group ~ I I MINING Nonmetallic Mining, Except Fuel s--Group IV . ~ ~ Sand and Gravel ~: ~ ~ Stone Quarrying . other Nonmetal 1 ~ c Minerals, Except Fuels REAL ESTA~~E ~ . . Real ~ Estate--Group VI ~ ~ , Agents, Brokers, and Managers . L~e s so rs of Real Property . Dpe rato rs . ~ . ~ ~ Subdividers and Developers ~ . Title and Abstract Companies y RETAIL TRADE . ~ ~~ Apparel and Accessory Stores--Group III ~ , ,~ ~ ~ ~ ~ ~ Fur Shops Ready-to-wear and Accessory Stores ~ . .. ~ Other Apparel and Accessory Stores .. Building Materials, Hardware, and .Farm Equi pm.ent--Group I I Bui 1 di ng ~Materi al s Deal ers Farm Equipment. Dea] ers . ~ ~ Hardware Stares . ~ ~ Drug and Proprietary Stores--Group III . Eating and Drinking P1 ayes--Group IV ~rdnance~ ~- 7 .. 18399 Food Stares-~-Group I .~ ~ Candy, Nut, and Confectionery Stares _ Dairy Products and Other Food Stares Fruit Stores and Vegetable Markets ~ . .Grocery Stares . Meat and Fish Markets . ~ Retail Bakeries Florists--Group IV Furniture, Hame Furnishings, and Home Equi.pme~nt--Group ~ I I I . Furniture Stores Home Furnishings and Equipment. Household Appliance, Radio, Tv ~~ . ~ ~ Record or Music Stores General Merchandise S~tvres-~-Group I I Automatic Merchandi si ng~ Machi ne~ Operators . Direct Sel 1 i ng Establishments Mail Order Houses Variety and other General Merchandise Stores Gasoline Service Stations--Group II ~ ~~ .Jewel ry~ Stores--Group IV ~ ' .~ Motor Vehicle Dealers--Group i Sporting Goods Stores and Bicycle Shops--Group .III . Tire, Battery ~ and- Au~tomobi l e Accessory Deal ers--Group I I Miscellaneous Retai 1 Trade--Group I I . SERVICES - Advertising--Group ~~II Amusement and Recreati vn Servi.ces, Except Motion Pictures-- Group V. Theatrical Producers, Bands, Orchestr~as,~ and Entertainers . ~ Bowl i ng Alleys and Bi l l i"ard and Pool Parl vrs ether Amusement and Recreation Services Architectural Services.--Group VI Automobi 1 e Parking, Repair, and Services--Group IV Automobi l e Parki nq General Repair Shops ~ _ . Ti rep, Paint, and Other Repair Shops . ~ Top and Body Repair Shops ~ . . Other Automobi l e~ Services, Except Repai r Ordinance ~- 8 r # ~ 8'39 Business Services--Group V Consulting Services Services ~ta Bui 1 di ng other Business Services Certified Public .accountants--Group VI Educational Services--Group VI Engineering Services--Group VI . ~ ~ Hotels, Rvomi ng Houses, Camps, and Other Ladgi ngs--Group Y . Tourist Courts and Motels Trai 1 er Parks and Camps ~ ~ . Otheer Lodging ~ Pl aces Legal Services-Group VII Medical Professi anal Servi ces-Group VII _ Offices of Physicians and Surgeons . Offices of Dentists and Dental Surgeons Offices of Osteopathic Physicians ~ ~ , ~. Df f7 ces of .Chiropractors Laboratories, Medical and Dental ~ . Other Medical Services--Group V Hospitals, Sa.na.tori a, a.nd Convalescent and Rest Homes Registered and Practical Nurses Optometrists ~. Mi scei 1 aneou~s Medical .Services Motion Pictures-~Grvup IV ~ ~, . ~ Production, Di stri buti on~, and Related Services Theaters Personal Services--Group VI Barber~Shops Beauty Shops ~~ ~ Co~i n-Operated Laundries and Dry Cl eani ng~ . ~ ~ Other Laund~ri es and Dry Cleaning P1 ants Funeral Service and Crematories Garment Pressing, ~Al terati ons, and Repairs Photographic Studios ~ . Shoe Repair S~ho~ps, .Shoe Shine Parlors, and Hat . ~ Cleaning Shops ~ ~. ether Personal 5ervi~ces . . ~Repai r Services, Except Aut~omobi 1 e--Group V . ~ ~ Electrical Repair Shops, Except Radio and TV ~ , .Radio and TV Repair. Shops 4rdinance~ -~ 9 q a Re~u~phol stery and Fu~rni ture Repair Other Repair Services, Except Automobile Other Accounting, Auditing.; and Baakkeepi ng Serve ces~- Group vI . . ~ ~~ . ~~ ~~ Other Serv ices--Group VI . ~~ TRANSPORTATION ~ .~ Trucking and warehouse ng--Group IU~ . ~ . Transportation Serv ices--Group I i I WHOLESALE TRADE Drugs, Chemicals, and A11 i ed Products--Group ~I I . .~ Dry Goads and Apparel--Group II .. . El.ec.trical Ga~ods--Group II Farm Product Raw Material s--Group i . . Groceries and Ref ated .Products--Graup I . . . ~ ~ ~ Hardware, P1 umbi ng, and Heating Equi pment--Group I I ~~ ~ Lumber and, Constructs on Materials-~-Graup I Machi nery, Equipment, and Supplies-~-Group I I . ~ Metals and Mi neral~s--Graup 'I . ~ ~ Motor vehicles and Automotive Equ.i pment--Group I I ~. ~ ~ Paper and Paper Products--Group I . ~ Petroleum and Petroleum Products--Graup I. .. ~ ~ Mi sce11 aneous wholesale Trade--Group II ~~ . in this c1 assi fi cote on, wholesale does not include sale by a manu- facturer o.f a product of the manufacturer. ( 2~ A buss Hess not cl assi fi ed~, by subsection (~ ~ of this section shal 1 be c1 assi f i ed into the .group most c1 osel y resembl i~ng the uncl assi- . fi ed business. The proprietor or manager of the buss Hess sha11 supply the finance officer whatever i nfor~~ati an ~ the finance officer finds necessary to make the classification. ordinance ~. 10 ~ . = ~ 3~ Except as subsection ~6~ of this section rovides to the ~ ~ ~~~~~~~~~ P contrary, a ~ person who ,does business i n the .city duri ng a fi scal year . beginning July 1 ar~d ending the following June ~30, shall pay the .city as . a tax a percentage of the gross recei pts from that business for that . . ~ ~ year or •,$25.00, whichever i s ~greater~. Gross receipts shall be counted . ~ when earned i f accrual basis accounting i s used, or when received i f cash basis accounting i s used. . ~ ~ 4~ .The tax rate for each business i n a group under subsection . ~ ~ ~ or ~ 2 ~ of this section shall be the rate listed apposite the name of that group i n the . fol 1 owi ng table: . Class of Business. Group 10, 00140 of gross recei pts-- 4$1.00 ..per $1, 000 ) . -Group ~ I 0, 00125 of gross recei pts-- ~ $~ , Z5 per $.~ , 004 ~ Group III 4.00150. of grass recei pts--x$1.50 per $1,040 . Group I11 0, 00115 of gross recei pts-- x$1.75 per $1.,.000 ~ Group v 0,00204 of gross receipts--x$2,40 per $1,440 Group VI 0,00225 of gross receipts--x$2,25 per $1,040 Group v~ Z ~ 0.40250 of gross recei pts--x$2.54 per $1,000} 5 ~ ~ I f a busi Hess i nval ves at a si ngl a location activities that are classified i n two or more of the groups 1 i steel i n subsection ~ 1 ~ of this section, the gross receipts from all these activities shall be taxed at the +~ate applicable to the one activity praduc i ng 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 registra- ti on, cl assi f~ cati on, and taxation of each activity. fi ~ I f ~ the activities i n the c~ ty of a busi Hess operating i Hsi de and outsi ~de the city include primari 1 y management and administrative support, such as accounting, data processing, research, adve~rti si ng, persanne~l administration, and legal services, anal da not include trans- acts ons that directly yi e~ d gross receipts to the busi Hess, ~ the tax rate for. the cl assi .fi cats en to~ whi ch the business i s assigned shall be apps i eel to the total gross payroll , utility service charges, and rent or depreci- ati on of the bus 1 di ng for that business location. Section 3. ~ There i s hereby added to the Eugene Code, 1971, a. new section numbered 3.814, anal reads ng: 3.814 Business T.ax--Exemptions. The tax 1 evi eel by Section 3.812 does not apply to receipts: a ~ .From businesses exempt from city taxation under a franchise, the charter of the city, or the' constitution or 1 aws of Oregon or the United States. , b~~ From sale of real .estate not. held primarily for sale in the ordinary course of busi Hess. ordinance ~ ~- 1.1 'r, ~ ~ .. 1' ., 18399 c) I n the form of wages earned i n an ernpl oyes-employee ref ati onshi p. d} From the infrequent sale of used, obsolete or Burp] us trade fixtures, machinery or other equipment used i n the ordinary course of business. ~ - e } Fram the infrequent sale of goods ~by individuals or groups o~f individual s from garages, porches, carports, or yards not conducted as part . of ~a busi Hess: f} In the form of interest or dividends fram an investment, except where the interest or dividend i s a portion of ~ the normal grass receipts of a busi Hess. ~ . g} Aggregating 1 ess than $1, 000 i n a si ng1 a year far a si ng1 e person. h} From a business of a charity organized for and conferring, on people i n the ci ty a benefi t that partly 'or totally re~l i eves the city of a burden to care far, ~or advance the interests of those people, pro- vi ded. the business does not yi el d a di v i fiend or profit to the charity ar the persons who own or manage the. business and does not compete with other private enterprise. i } From 1 easi ng three ar fewer dwel 1 i ng units. ~, j } Frorn fund-raising activities of religious or chari tabl e organizations conducted primarily by and for the members, ~. Section 4. There i s hereby added .to the ~ Eugene Oode, 1971, a new sects on numbered 3.8~ ,and reading: ~ .~ 3.816 Business Tax--~Re~i strati on ^r i Fowl w III I Y~~ I/~1~ 1 } Before doing busi ness~ i n the city, a person sha11 obtai n a. certificate of regi strati on for the business. A person, desiring to do business i n the, city shal 1 apply for registration with .the finance department. The regi strati on fee shall be $10.00 per certificate. '2} The fi Hance department shat 1 prescribe and suppl y~ the form of the application far regi strati on and the certificate of registration i n accordance with Section 3.824. No person. may intentionally falsify. the application, and. the application form shat 1 warn that doing so i s punishable under Section 3.992. The department, upon receiving an appli- cation and fee, as required by , subsecti an ~ 1 } of this section, shal 1. ~i ssue the regi strant a certi ficate. 3} I f a bus i nes~s i s carried on i n two or mare 1 ocati ons i n the city, separate regi strati on certi ficates~ sha11 be issued for each 1 ovation. Warehouses and di stribut~ing, prefabric~ati ng ,and service fa~c i l i ti es incidental to .a business are not separate l~ocati ons of the busi Hess within the meaning of this subsection. Ordinance ~-~ l2 i ~ IB3g9 . ~ 4~ The certificate of registration for a business, or a .replica .af the cert~i ficate, shat 1 be prominently and continuously displayed ,at each 1 ocati on where the busi nes~s i s conducted, or i f the business has no fixed 1 ocati on, be di spl ayed~ upon demand of any authorized representative of~ the city, by any ~ person carrying on the business. . 5 ~ I f the certificate i s lost or destroyed and the registrant supplies the finance department :wi th a wri tten statement of that fact, the department shat l issue the regi strant a dupl i cafe of the certi f i cafe. The fee, for the duplicate shal 1 be $2.00, ~5 ~ A regi strati~on under this section may not be transferred, If the ownership gf a busi Hess under this section changes., the new. owner shal 1 register the business i n cor~pl i once with .this section. The new owner, upon fi ] i ng an application i n compliance with ~thi s sects on, sha11 receive a certi ficate of regi strati on for the business, Section 5, There is hereby added to the Eugene Code, 1911, a new section numbered .8 ,and reading: 3.818 Business Tax--~Evi deuce of Busi Hess. When a. person: a~ Represents by signs, circulars, cards, telephone 1 i sti ngs., advertisements, or otherwise that he or she i s daing busi n.ess . i n the city; ar . .~ ~ ., b}. ~ Hol ds a governmental license ar permi t~ indicating that he or she i~s daing business i n the city; and . c} Upon request of the finance officer, fails to submit to the of f i cer a wri tten statement denying that he or she i s doing business i n the city; that representation ~or holding and fai 1 use con~sti Lute prima facie proof that he or she i s conducting business in the city. Section 6. There i s hereby added to the Eugene Code, 1911, a new section numbered 3, 820, and reading 3.8Z0~ Business Tax--Ci t and Non-Ci t ~ Recei is . 1 ~ If a business i s ~ conducted both i n and outside the city, the tax imposed on the busi Hess by Section 3.812 applies only to receipts from transactions by the business i n the city. a transacti on by such a business takes place. in the city i f the goods or services are. delivered i n .the city to a purchaser or are furnished to a purchaser outside the city from a busi Hess 1 ocati on i n the city. The manufacture of goods i n the city i s a .transaction i n the city, even though the goods may be . shipped to a poi nt outsi de ~ the city before they are sold. 2} ~f the nature of the business prevents accurate di fferenti- ati on of receipts under subsection ~ 1 ~ of this section, the. receipts subject to the tax may be ascertained by multiplying the gross receipts ordinance ~ - 13. -8399 from the business by a fraction, the denomi natar of which i s three and the numerator of which i s the sum of the city. receipts from the business divided by total receipts from the business, plus the payroll of the business i n the city, divided by total payroll of the business, plus assessed value of taxable property of the business i n the city divided by assessed value of all taxable property of the business. 3 } ~ f .the person conducting the business believes that the mode of differentiation prescribed by subsection ~2} is not fair, that person and the finance officer may establish another mode of di fferenw ti ati on on the basis of records and other i nforn~a~ti on pertaining to the business. That mode applies to taxation of the receipts fra~n the business.. 4} branches of banks and. savings and loan associations that do business both i n and outside the city steal 1 pay the tax imposed by Section 3.82 an the portion of gross receipts attributable to business conducted i n the city. This portion shat l be deterni ned by mul ti- plyir~g the rota; gross receipts of the bang or association by a fraction, the numerator of which i s the total deposits of each branch of the bank or assac i a ti an . n the city and th.e denominator of which i s the total depasi is of the bank or assaci atibn. Secti ors ~. There i s hereby added to the Eugene Code, X971, a ne~v section numbered 3.822, and reading: . 3.522 Business Tax--Payment 1 ~ The minimum yearly tax of X25.00 i s due and payable on August 31 of each year. At~y additional tax due. under the provisions of Section 3.812 i s due and payable by the 1 ast day of the month immediately following the quarter to which the tax applies. Any tax not paid by the due date becomes delinquent on the first day of the second month following the quarter to which the tax applies. The quarters to which the tax apply begin January ~, 1980, and every April ~, July ~, October 1, and January ~ thereafter. The proprietor or manager shall fi 1 e a tax return for the business for the quarter or year covered by the payment, together wi th a remi ttance of the tax due. The tax return shall be i n a farm prescribed by the finance officer. . 2~ A business that fails to remit a tax imposed by Section 3.812 of this code prior to the delinquency date shall pay a penal ty of f 10 percent of the amount of tax due, i n addition to the amount of tax. 3 ~ A busi Hess that fails to remi t a tax on or before the thi rti eth~ day after the tax becomes delinquent steal l pay a second delinquent penalty of 15 percent of the .amount of tax due, together with the 10 percent penalty first imposed, ORD~~~A~CE--~ ~ ~ ~ 183g9 . 4 7 I f the finance officer determines that the nonpayment of an amount due under Section 3.812 or 3.816 has resulted from fraud ar intent to evade the requirements of the. sections, a penal ty of 25 percent of the arnoun.t~ of the tax shat 1 be added to the tax,. i n addition to the penalties prescribed by subsections ~ 2 } and 4 3 ~ of ~ti~i s section. ~. 5} A business operator or owner who fails to remit a tax imposed by Section 3.812 of this code .sha11 ~ pay, i n addition 'to the penalties prescribed by subsections ~ 2 } , ~3 ~ , and ~ 4 ~ of this section, interest at the rate of one percent a month or fraction thereof on the amount of the tax due, .exclusive of penalties for the time the tax i s del i nquent. 6 ~ Penalties and interest accruing under this section merge with, and become a part ~af, the tax on which they are based. . 7 ~ For a tax return and remi tta.nce submitted by mail , the date . of the postmark. i s~ the date of del every. ~~ 8~ Buse Hess aggregate ng.1 ess than. $1,000 dare n the fiscal 9 year shal 1 show proof by the last day of the month following that fiscal . year that the total gross receipts did not exceed $1,000. Any business . ~ submitting .such proof to~ the finance department by August 31 sha11 receive. a .refund of .the $25.00 minimum tax previously paid. Socti on, 8. There i s hereby added to ,the Eugene Code, ~197~1, a. new section numbered 3.824, and reading:. .3.824 Administration. The finance officer sha] 1 administer the tax imposed by Section 3.812 of this code, i n accordance .with rules and regulations that he promulgates which are consistent with the code. The rules and regulations shal 1 include such provisions as are necessary or expedient for eliciting information needed to ~ad~~i ni ster the tax , inducing prompt and full payment of the tax, preventing fraud or evasion ref ated to . the tax, affording subjects , of the tax amp] a notice of their obligations regarding the tax, resolving administratively whatever controversies arise i n admi ni strati an of the tax, and imposing s~ancti ons conducive to compl i ance with the rut es and regal ate ons. The rules and regal at.i ons shal 1 be . ~ promulgated i.n writing and .made av ai 1 abl a tv the pub 1 i c . Section 9.. There i s hereby added to the ~' Eugene Code, 1971, a new section numbered. 3.526, and reading : ~ ~ . 3.826 Business Tax-Audits and Y nformati on p~p~ n~ ~~~~ ~ i ~ i i iil i i i ~i iii i ii~~~i ~wn~rt~ii~ii ~ n~~nYYii.y~ 1 ~ To ascertain the .amount of the tax due from .a business under Section 3.812, the finance officer may cause audits to be made of the records of the busi Hess that are used to prepare its fi nanc~ial statements, but not separate records kept solely for income tai purposes. Tf~e busi- ness shall afford the finance officer o.r his designee access to the records to the extent necessary for the audit. ~ ~ . Qrdinance ~- l5 . ~ ~~3~9 ~ ~~ ,r 2 j The busi n.ess shall keep such records as are .necessary to ascertain the amount of tax due. from that business under .section 3.82 end shahl retain ,these records for three years after the tax i s due. 3 ~ A duty under subsection ~ 1 ~ or ~ 2 ~ of this section i s' enforce- r able by writ of mandamus under ORS 34. X10, and fai 1 ure to di scha~rge the. duty i s~ puni shabl a .under secti an 3.992. 4 ~ Particular i nfiormati on. obtained only by audit under sub- secti on ~ 1 ~ of this section may ~e disclosed o.n]y to: ~ . a ~ City personnel necessarily involved i n ~ col.1 ecti ng the tax a~scertai ned by the ~ audi t; b} Agencies and parties who are .entitled to the i nforma~ tion under a lawfully issued. subpoena; c~ Courts of .l aw i n praceedi ngs to ascertain the existence or amount of tax liability of the audited business or to enforce payment of the tax ascertained by the .audit; d~ The propri etor~ and manager of the audited business and their successors i n interest, provided the di scl asure i s requested . i n writing by the party to whom the i nformati vn i s disclosed. Section 10. There, i s hereby added to the Eugene Code, 191 ,anew' section numbered 3.828, .and reading: . 3.828 Business Tax--A eal Board ~ ~ There i s hereby establ i shed a busi Hess tax appeal, board to review grievances arising out of administration ~of the tax. 2 ~ ~ The board consists of the fol l vwi ng members: ~ . a~ A representative of the city attorney` s office appointed ~. ~ by the city attorney; b ~ A representati ve of the City Manager ` s Office appointed by the City Manager. . c~ The city auditor; d ~ Two members of the pub 1 i c appo i nted b the ma or a~n~d ., y Y . subs ect to ~conf ~ rmati on by the counc ~ l who shat 1 serve fio r two- year terms, except that of the initial members of the board, one of~ whom shall be appointed for a one-year term, and one fora two-yeas term. 3} ~A position on the board left vacant by a public member during h.i s or her term ~of office shal 1 be f~ 1.1 ed. by appointment for the remai nd~er of the term. Ordinance .. 1~ E , +~ v Ig399 4 ~ A person ,aggrieved by a determi nati on by the finance officer regards ng tax 1 ~ obi 17 ty under Sects on 3.812 may appeal the determination to the tax appeal board by fi ~ i ng a noti ce of the appeal with the finance department within 10 days after the determination i s made. The notice shat 1 state the .Warne and address of the appel ]ant, th.e substance of the determination being appealed, the action that the appal 1 ant desires to be taken by the board and the, reasons for the appeal. 5 } within 30 days after the fi 1 i ng of the nati ce of appeal , the board shat 1 conduct a heari ng on the appeal , and affirm, modify, or reverse the, determination of the finance officer. .The. board shat 1 give the appal 1 ant and finance officer 10 days' advance written notice of the heari ng. ~ wri tten material ar. documentation from the .finance officer shal 1 be submitted to the board f ~ ve days before the hearing. The board shat 1 prepare a wri tten statement of its decision and ~ the reasons therefor. ~. ~ 6 } Either party agg~ri eved by a deci si on by the board may appeal . ~ . ~ the decision to the city counci 1 by fi 1 i ng a nati ce of the .appeal .with the finance department within 10 days after the ~ board makes its decision. 7} Within 30 days after the filing of the notice of a eal to the PP . ~ counc~ l , the count ~ 1 shat 1 conduct a hea~r~ ng on the appeal and affirm, . modify, or reverse the decision of the board. The council shall give the appe~l 1 ant .and the chairman of the board 10 days'advance. written notice of the heari ng. . . 8 } No appeal may ~ be had under this section unl ess~ the appal 1 ant first pays the amount of tax. determined by the finance officer to be due fromthe appal 1 ant. I f the appeal i s decided i n favor of the appal l ant., whatever money the appal 1 ant pays i n excees of the tax 1 i obi 1 i ty. determined by that decision shat i be refunded within 10 days after the decision... . Section 11. There i s hereby added to the Eugene Code, 1971, a new section numbered 3.830, and reading:,. 3,$30 Business Tax--Enforcement 1 } The finance officer shal 1 enforce the bu~si Hess requi rements~ under Sections 3.812 and 3.824, and the- chief of police shat 1 assist i n the enforcement as di rested by the city manager. To this end, the finance officer shall cause al 1 pi aces of business i n the .city to be inspected from time .to time and see that the requirements of Section 3.816 are being. met, and .the ~ di rector or his designee may enter busi Hess premises, duri ng~ regular hours ~of business for this purpose. 2 } ~ No ~ person may deny this entry to the finance officer or hi s designee. ~ . ~ . .37 A.n amount of tax due under Section 3.822 constitutes a. debt to the ~ ci ty. The city may bring action i n a court of competent j ur~i sdi cti on . to co.l 1 act the amount due.. 4rdin~ance ~- l7 1899 4} If a business fails to pay an amount due under Section 3.812, that amount, including interest and penalty thereon, shall be a 1 i en i n favor of the city upon all property and rights to property belonging to the business. The lien sha11 arise at the time the tax becomes delinquent and sha11 continue until the liability for the tax, with interest and penalty, is satisfied. In addition to any other remedy provided by 1 aw, such a 1 i en on personal property may be foreclosed i n the manner prescribed by ORS 311.640, and such a 1 ien on real property as prescribed by 5ecti on 2.540M2.547 of this code. ~~ No person may operate a business in the city more than 60 days after a tax imposed by Section 3.812 of this code becomes due or, i n case of appeal under Section 3.828 to the courts, i s final 1y deterw mined t a be due. Section 12. There is hereby added to the Eugene Code, 1971, a new section numbered 3.992 and reading: 3.992 Penalties-~-Business Tax. A person who violates Section 3.816, 3.826, or 3.830 may be fined not more than $500 for each such violation. Section 13, The provisions contained herein concern the public welfare and safety and therefore, an emergency i s hereby declared to exist, and thi s ordinance shall become effective January 1, 198D, if approved by the voters of the City at an election to be held on June 26, 1979. Passed by the City C uncil this day of 1979 . City Record SS:spJFD11b13 ORDINANCE--1~ Approved by the Mayor this ~fday of 1979. 18399 Section 2. The proposed measure shall be placed upon the offi- vial ballot by the City Recorder. Thexe shall be furnished to the County Clerk for Lane County a certified copy of the ballot title for the measure and number of the measure to be voted upon. The City Attorney shall prepare and the City Recorder shall furnish a ballot title for the measure and direct that the County Clerk for Lane County place the measure upon the regular ballot to be used at the Lane County special electian to be held on June ~6, 1979, to be voted upon by the electors of the City at the special City election, Section 3. The necessary poll books, ballot boxes, tally sheets, and such other supplies for each precinct as are necessary for the carrying on of the election shall be furnished by the County Clerk for Lane County, and the supplies shall be delivered to the Election Board. Section 4. The City Council hereby orders that the election shall be held as a special electian for the City of Eugene concur- rently with the Lane County special election on Tuesday, June 26, 1979, and hereby designates as the palling places for the electian in the City of Eugene the polling places established and designated for the Lane County special election, and the City Council does hereby appoint the Clerks appointed to serve at the Lane County special election to serve in each of the polling places far the City electian. Section 5, The polls shall be open in each of the voting pre- cincts at 8:40 o'clock a,m,, Pacific Daylight Time, and shall be kept open until 8:00 o'clock p,m., Pacific Daylight Time, on election day. Section 6. The Clerk acting as chairman of the Election Baard Ordinance - 19 18399 in the Lane County special election shall be chairman of the same Board of which he or she is a member in the City election, and the ballots shall be counted and tabulated and the results certified as provided by law. Section 7. The City Recorder is hereby directed to give not less than ten days notice of the special election by publication of one natice thereof in the Eugene Register-Guard, a newspaper pub- fished in the City and of general circulation therein. Section 8. The matters contained herein affect the peace, health, and safety of the citizens of the City of Eugene, and, therefore, an emergency is hereby declared to exist, and this ordinance shall be- come effective immediately upon its passage by the City Council and approval by the Mayor. Passed by the City Council this day of 1979 ~:~ Ci y Recor r Approved by the Mayor this ~~day of 1979 !j ~ ng M ~aar~ci rest ent Ordinance - 20.