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HomeMy WebLinkAboutOrdinance No. 18400ORDINANCE NO. ~~ AN ORDINANCE TAXING BUSI~dESS: ADDING TO THE EUGENE CODE, 1871, SECTIONS 3.810,.3.512, 3.814, 3.816, 3.818, 3.820, 3.822, 3.824, 3.826, 3.828, 3.830, and 3.992. THE CITY. OF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. There is hereby added to the Eugene Code, 1911, a new section numbered 3.810, and reading: 3.810 Business Tax--Definitions As used in Sections 3.810 to 3.830: 1} Business: a} When used, generally includes regular production or exchange of a good or service for cash, for a pror~i se to pay, or for another good or service, whether or not the production or exchange yields proceeds in excess of the cost of the good or service produced or exchanged; and b} When used, parti cul arty means an establishment or enter prise for such production ar exchange. 2} Gross Receipts means the total consideration received from -- - _ _- transacti ons regarding goads or services and i ncl udes : a) Gains realized from: 2. 3. 4. 5. ~. 7. 8. b} The elsewhere; c} The 1. Trading i n stocks or bonds Interest Rent s Royalties Fees Commissions Dividends Other emolument vat ue of goods manufactured within the city but sot d and following receipts by financial institutions: 1. Fees 2. Commissions 3. Trust-department earnings ORDINANCE--1 i8~ 4. Exchange collections 5. Discounts . 6. Interest, and 7. service charges 3} Gross receipts includes all such consideration, without deducting t~h~ref ram: a} The cost of goods or services provided, b} The cost of materials used i n providing goods ar services, c} Labor or service costs i n providing goods or services, d} Interest paid, or e} Losses from theft, destruction, or mislaying. ' 4~ ~rncc rprP~ nt~ ~inPfi not ~ nr1 ia~P a} Discounts allowed on contracts transferred to a third party , b} Cash discounts allowed and taken by customers, c} Credit allowed during one sale far property accepted for subsequent sale or exchange, d} Any tax required by law to be included in or added to the purchase price and toll ected from the purchaser, e} Whatever refund, i n cash or credit, i s al 1 owed for goods .returned by a purchaser upon rescission of a contract of sale, f} Receipts of nonforfeited refundable deposits, g} Amounts collected for others as agent ar trustee and paid to those for whom collected, provided 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 or, units of the same business in the city, provided the transactions are retarded twice on the books of that business, i } Receipts from services or sales i n transactions between two corporations: 1. The voting and nonvoting stock of one of which i s owned at least 80 percent by the other, or ORDINANCE--~ 18'too 2. At least SO percent of the voting and nonvoting stock of each of which is awned by a common parent corporation. Section 2. There is hereby added t o the Eugene Code, 1971, a new section numbered 3.812, and reading: 3.$12 Business Tax--Classifications, Levy, Rates. 1} Businesses of the types listed below are hereby classified as follows, with examples of each type listed immediately thereafter: AGRICULTURE, FORESTRY, AND FISHING Agri cut ture, Forestry, and Fi shery--Group V Agricultural Services Farms Fishing Forestry COMMUNICATION Communication--Group V Radio and Television Braadcasti ng Telephone, Telegraph Other Communication Services CONTRACT CONSTRUCTION General Contracti ng, I nc1 udi ng Bui 1 di ng Canstructi on-- Group II Special Trade Contracting--Group Iv FINANCE Banks and Trust Companies, Excluding Mutual Savings Banks-- Group V Mutual Savings Banks--Group II Savings and Loan Associations--Group II Credit Agenci es--Group v Business Credit Agencies Personal Credit Agencies Other Credit Agencies Security and, Commodity Brokers, Dealers, Exchanges, and Servi ces--Group vI Commodity Contracts Brokers and Dealers Security and Commodity Exchanges ORDINANCE--3 18+00 A11 i ed Security and Commodity Services Security Brokers, Dealers, and F1 otat i on Companies Security Underwriting Syndicates Holding and Other Investment Companies-Group VI I Real Estate Investment Trusts Regulated Investment Companies Sma11 Business Investment Companies Other Hot di ng and Investment Companies MANUFACTURING Apparel and Other Fabricated Textile Products-Group II Men's and Boys' Clothing Women's, Children's, and. Infants` Clothing Miscellaneous Apparel and Accessories Mi scel 1 aneous F~abri sated Texti 1 e Products Chemicals and Allied Products-Group Iv Basic Chemicals, Plastics, and Synthetics Drugs Soaps, Cleaners, and Toilet Goods Paints and Allied Products Chemical Products Not Elsewhere Classified Electrical Equipment and Supplies--Group II Household Appliances Radio, Television, and Communication Equipment Electronic Components and Accessories Other E1 ectri cal Equipment and Supplies Fabricated Metal Products, Except Machinery and Transportation Equipment--Group III Cutlery, Hand Tools, and Hardware Plumbing and Heating Apparatus, Except Electric Fabricated Structural Metal Products Screw Machine Products, Bolts, and Similar Products Metal Stampings Other Fabricated Metal Products Food and Kindred Products--Group II Meat Products Dairy Products Canned and Frozen Foods Grain Mi 11 Products Bakery Products Bottled Soft Drinks and F1 avori ngs Other Food and Kindred Products ORDINANCE--4 18H-oo Furniture and Fixtures--Group III Household Furniture Other Furniture and Fixtures Leather and Leather Products--Group III Footwear, Except Rubber Leather and Leather Products Not Elsewhere Classified Lumber and Wood Products, Except Furniture--Group III Logging, Lumber and Wood Basic Products Mi 1 lwork, Plywood and Prefabricated Structural Products Other Wood Products, Except Furniture Machinery, Except E1 ectri cal --Group Iv Farm Machinery Construction, Mining, and Materials Handling Machinery and Equipment Metalworking Machinery Special Industry Machinery General Industrial Machinery Office and Computing Machines Service Industry Machines Other Machinery, Except Electrical Motor Vehicles and Equi pment--Group I I Paper and Allied Products--Group III Pulp, Paper, and Board other Paper and Rl 1 i ed Products Petroleum Refining and Related Industri es--Group I I I Miscel l aneaus Petroleum and Coal Products Primary Metal Industri es--Group I I Ferrous Metal Processing and Basic Product, and Primary Metal Products, Not Elsewhere Classified Nonferrous Metal Processing and Basic Products Printing and Publ i shi ng--Group Iv Newspapers Periodical s Books, Greeting Cards, and Miscellaneous Publishing Other Printing and Publishing Rubber and Miscellaneous Plastics Products--Group III Rubber Products Miscellaneous Plastic Products Scientific Instruments, Photographic Equipment, Watches, and Clocks--Group ~ Scientific and Mechanical Measuring Instruments optical , Medical , and Ophthalmic Goods Photographic Equipment and Supplies oRDINRNCE--S 18'fioo Stone, Clay, and Glass Products--Group III Glass Products Cement, Hydraulic Concrete, Gypsum, and Plaster Products Other Nonmetallic Mineral Products Texti 1e Mi 11 Products--Group I I I weaving Mills and Textile Finishing Knitting Mills Other Textile Mill Products Transportation Equipment, Except Motor vehi cl es--Group I I Aircraft Parts Ships and Boat Building and Repairing Transportation Equipment, Not Elsewhere Classified Miscellaneous Manufactured Products--Group I I I MINING Nonmetallic Mining, Except Fuels--Group Iv Sand and Gravel Stone Quarrying Other Nonmetal 1 i c Minerals, Except Fuel s REAL ESTATE ~. Real Estate--Group vI Agents, Brokers, and Managers Lessors of Real Property Operators Subdividers and Developers Title and Abstract Companies RETAIL TRADE Apparel and Accessory Stores--Group III Fur Shops Ready-to-~~ear and Accessary Stores Other Apparel and Accessory Stores Building Materi a1 s, Hardware, and Farm Equi pment--Group I I Bui 1 di ng Materi a1 s Dealers Farm Equipment Dealers Hardware Stares Drury and Proprietary Stores--Group III Eating and Drinking P 1 aces--Group I11 ORDINANCE--G ISY~oo Food Stores--Group I Candy, Nut, and Confetti onery Stores Dairy Products and Other Food Stores Fruit Stores and Vegetable Markets Grocery Stores Feat and Fish Markets Retail Bakeries F1 on sts--Group IV Furniture, Home F~~rni shi ngs, and Home Equi pment--Group I I I Furniture Stores Home Furnishings and Equipment Household Appliance, Radio, TV Record or Music Stores General Merchandise Stores--Group II Automatic Merchandising Machine Operators Direct Se11 i ng Establishments Mail Order Houses Variety and Other General Merchandise Stores Gasoline Service Stati ons--Group I I Jewelry Stores--Group Iv Motor vehicle Dealers--Group I Sporting Goods Stores and Bicycle Shops--Group III Tire, Battery, and Automobile Accessory Dealers--Group II Miscellaneous Retail Trade--Group II SERVICES ` Advertising--Group III Ar~usement and Recreation Services, Except Motion Pictures-- Group V Theatrical Producers, Bands, Orchestras, and Entertainers Bowling A11 eys and Bi 11 i and and Pool Parlors Other Amusement and Recreation Services Architectural Services-Group VI Automobile Parking, Repair, and Services--Group IV Automobile Parking General Repair Shops Tire, Paint, and Other Repair Shops Top and Body Repair Shops ether Automobi 1 e Services, Except Repai r ORDINANCE--7 1840 Business Services--Group V Consulting Servi ces Services to Building Other Business Services Certified Public Accountants-Group VI Educational Servi ces--Group VI Engineering Services--Group VI Hotels, Rooming Houses, Camps, and Other Lodgings--Group V Tourist Courts and Motel s Trai 1 er Parks and Camps Other Lodging Places Legal Services--Group VII Medical Professional Services--Group VII Offices of Physicians and S~~rgeons Offices of. Dentists and Dental Surgeons Offices of Osteopathic Physicians Offices of Chiropractors Laboratories, Medical and Dental Other Medical Services--Group V Hospitals, Sanatoria, and Convalescent and Rest Homes Registered and Practical Nurses Optometrists Mi scel 1 aneous Medical Servi ces Motion Pictures--Group IV Production, Distribution, and Related Services Theaters Personal Services--Group VI Barber Shops Beauty Shops Coi n-Operated Laundries and Dry Cleaning Other Laundries and Dry Cleaning Plants Funeral Service and Crematories Garment Pressing, Alterations, and Repairs Photographic Studios Shoe Repair Shops, Shoe Shine Parlors, and Hat Cleaning Shops Other Personal Services Repair Servi ces, Except Automobi 1 e--Group V Electrical Repair Shops, Except Radio and Tv Radio and Tv Repair Shops ORDINANCE--8 18400 Reuphol stery and Furniture Repai r Other Repair Services, Except Autamobile~ Other Accounting, Auditing, and Bookkeeping Services-- Group vI Other Services-~-Group vI TRANSPORTATION Trucking and ~larehous i ng--Group IV Transportation Servi ces--Group I I I 1~HOLESALE TRADE Drugs, Chemicals, and Allied Products--Group II Dry Goods and Apparel--Group II Electrical Goods--Group II Farm Product Raw Materials--Group I Groceries and Ref ated Products--Group I Hardware, Plumbing, and Heating Equipment--Group II Lumber. and Construction Materi al s--Group I Machinery, Equipment, and Supplies--Group II Metals and Minerals--Group I Motor ~Jehi c1 e~s and Automotive Equi pment--Group I I Paper and Paper Products--Group I Petroleum and Petroleum Products--Group I . Mi scel 1 aneous ~fho1 esal e Trade--Group I I I n this classification, wholesale does not include sale by a manu- facturer of a product of the manufacturer. 2} A business not classified by subsection ~~} of this section sha11 be classified into the group most closely resembling the unclassi- fi ed husi Hess. The proprietor or manager of the business sha11 supply the finance officer whatever i nformat i an the finance officer finds necessary to make the classification. ORDINANCE--9 18~Mo 3} Except as subsection ~5} of this section provides to the contrary, a person who does business i n the city duri ng a fi scal year beginning July 1 and ending the fo11 owi ng June 30, shal 1 pay the city as a tax a percentage of the gross receipts from that business for that year or $25.00, whichever is greater. Gross receipts shall be counted when earned if accrual basis accounting is used, or when received if cash basis accounting i s used. 4) The tax rate for each business in a group under subsection (1) or (2) of this section shall be the rate listed opposite the name of that group in the following table: Class of Business Group I 0.00100 of gross receipts--x$1.00 per $1,000} Group II 0.00125 of grass receipts--x$1.25 per $1,000} Group III 0.00150 of gross receipts--x$1.50 per $1,D00} Group Iv 0.00175 of gross receipts--x$1.75 per $1,000} Group v 0.00200 of grass receipts--~$2.OO per $1,000} Group vI 0.00225 of gross receipts--x$2.25 per $1,000} Group IIII 0.00250 of gross receipts--x$2.50 per $1,000} 5} If a business involves at a single location activities that are classified in two or more of the groups listed in subsection ~1} of this section, the gross receipts from all these activities shall be taxed at the rate applicable to the one activity producing 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 regi stra- ti on, classification, and taxation of each activity. 6} If the activities in the city of a business operating inside and outside the city include primarily management and administrative support, such as accounting, data processing, research, advertising, personnel administration, and legal services, and do not include trans- acti ons that directly yield gross receipts to the business, the tax rate for the classification to which the business i s assigned shat 1 be applied t o the total gross payroll, utility service charges, and rent or depreci- ation of the building for that business location. Section 3. There is hereby added to the Eugene Code, 1971, a new section numbered 3.814, and reading: 3.814 Business Tax--Exem tions. The tax levied by Section 3.812 doesl not apply to receipts: a} Fram businesses exempt from city taxation under a f ranchise, the charter of the city, or the consti tuti an or 1 aws of Oregon or the United States. b} From sale of real estate not held primarily for sale i n the ordinary course of business. ORDINANCE--10 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 Ig4oo 4 The certificate of regi strati on for a bus i Hess, or a reel i ca ~ • of the certificate, shall be prominently and cant~nuously displayed at each location where the business is conducted, or ~f the business has na fixed 1 ocati on be di sp1 ayed~ upon demand of any authorized representative } of the city, by any person carrying on the business. ~f the certificate i s 1 ost or destroyed and the registrant 1 i es the finance de artment with a written statement of that fact, the supp p artment shat l issue the regi strati a duel i cite of the cert~ f ~ cite. The dep fee far the duplicate shal 1 be $2.00. 6 A regi strati on under this section may not be transferred. } ~ ~ r If the ownership of a business under this section changes, the new owne shall re i ster the business i n compliance with the s section. The new 9 Her u on filin an a placation in compliance with this section, shall ow p 9 p recei ve a certi f i cite of regi strati an for the business. Section 5. There is hereby added to the Eugene Code, 1971, a new section numbered 3.818, and reading: 3.818 Business Tax--Evidence of Business. when a person: . . a~ Represents by signs, circulars, cards, telephone 1 ~ sty ngs, advertisements, or otherwise that he or she i s doing business i n the city; or b Holds a governmental license or permit indicating that he or she i s doing busy Hess ~n the city; and c~ Upon request of t~~e finance officer, fails to submit to the off i cer a written statement denying that he or she i s doing business i n the ci t ;that representation or holding and f ai 1 ure constitute prima y facie proof that he or she is conducting business ~n the city. Section 6. There is hereby added to the Eugene Code, 1971, a new section numbered 3.820, and reading: 3.820 Business Tax-City and Non-City Recei is 1~ If a business is conducted bath in and outside the city, the tax i m osed an the business by Section 3.812 appl ~ es only to receipts p from transactions by the business in the city. A t ransaction by such a business takes I ace i n the city i f the goods ar services are delivered p in the cat to a purchaser or are furnished to a purchaser outside the y cat f rom a business location in the city. The manufacture of goods in y ~ en thou h the oods ma be the city i s a transacts on ~ n the city, ev g g y shipped to a poi nt outside the city before they are sold. 2~ ~f the nature of the business prevents accurate differenti- ati on of receipts under subsecta an ~1 ~ of this section, the receipts sub 'ect to the tax may be ascertained by multiplying the gross receipts J ORDNANCE--12 1800 from the business by a fracti on, the denominator 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 1 us assessed value of taxable P property of the busy Hess ~ n the city di v~ Jed by assessed value of all taxable property of the business. 3} If the person conducting the business believes that the mode of differentiation prescribed by subsection ~2} i s not fair, that person and the f 1 Hance officer may establish another mode of di fferen- t i ati on on the basis of records and other information pertai ni n to the business. That mode a 1' g pp yes to taxation of the receipts from the business. 4} Branches of banks and savings and loan associations that do business both in and outside the city shall pay the tax im osed b Secti an 3.812 on the p y portion of gross receipts attributable to business conducted i n the city. This portion s hal 1 be determined by multi - plyi ng the total gross receipts of the bank or associ ati on b a fract i on the numerator of whi ch i y ' s the total deposits of each branch of the bank or association i n the city and the denominator of which i s the total de osi is of the bank or association. p Section 7. There is hereby added to the Eugene Code, 1971, a new section numbered 3.822, and reading: 3.822 Business Tax--Payment 1} The minimum yearly tax of X25.00 is due and ayable on Au ust 31 of each ear, An ad ' p g y y d~tional tax due under the provisions of Section 3.812 i s due and payable by the 1 ast day of the month immediately fol 1 owi n the quarter to which the tax a lie . g pp s Any tax not paid by the due date becomes delinquent on the first day of the second month fol 1 owi ng the uarter to which the tax a lies. T q• pp he quarters to whi ch the tax apply begs n January 1, 1980, and every Apri 1 1, July 1, October 1, and January 1 thereafter. The proprietor or manager sha11 f i 1 e a tax return for the business for the quarter or year covered by the payment, together with a remittance of the tax due. The tax return sha11 be in a form 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 malt of 10 ercent of the amoun p y p t of tax due, in addition to the amount of tax. 3} A business that fails to remit a tax an or before the thirtieth day after the tax becomes delinquent shall pay a second Jelin vent enalt of 15 ercent of the amount f q p y p o tax due, together with the 10 percent penalty first imposed. ORDINANCE-~13 1 d µoo 4 } ~ f the finance officer determines that the nonpayment of an amount due under Section 3.812 or 3.816 has resulted from fraud or intent to evade the requirements of the sections, a penalty of 25 percent of the amount of the tax shal 1 be added to the tax, i n addition to the penalties prescribed by subsections ~2} and ~3} of this section. 5 } A busi Hess operator or owner wha f ai 1 s to remi t a tax imposed by Section 3.812 of this code shall pay, in addition to the penalties prescribed by subsections ~2}, ~3}, and ~4} of this sectian, interest at the rate of one percent a month or fraction thereof on the amount of the tax due, exclusive of penal ti es for the time the tax i s delinquent. 6} Penalties and interest accruing under this section merge with, and become a part of, the tax on which they are based. 7} For a tax return and remittance submitted by mail, the date of the postmark is the date of delivery. 8} Business aggregating 1 ess than $l,aoo during the fiscal year shall show proof by the 1 ast day of the month fo11 owi ng that f i sca1 year that the total gross receipts did not exceed $1,000. Any business submitting such proof to the finance department by August 31 shall receive a refund of the $25.00 minimum tax previously paid. Section 8. There i s hereby added to the Eugene Code, 1971, a new section numbered 3.824, and reading: 3.824 Administration. The finance officer shat 1 administer the tax imposed by Section 3,812 of this code, in accordance with rules and regulations that he promulgates which are consistent with the code. The rules and regulations shall include such provisions as are necessary or expedient for e 1 i ci t i ng information needed to administer the tax, inducing prompt and full payment of the tax, preventing fraud or evasion related to the tax, affording subjects of the tax ample notice of their obligations regarding the tax, resolving administratively whatever controversies arise in administration of the tax, and imposing sanctions conducive to compli- ance with the rules and regulations. The rules and regulations shall be promulgated i n wri t i ng and made avai 1 ab1 e to the public. Section 9. There is hereby added to the Eugene Code, 1971, a new section numbered 3.526, and reading: 3.826 Business Tax--Audits and Information 1} To ascertain the amount of the tax due from a business under Section 3.512, the finance officer may cause audits to be made of the records of the business that are used to prepare its financial statements, but not separate records kept solely for income tax purposes. The busi- ness shall afford the finance officer or his designee access to the records to the extent necessary for the audit. ORDINANCE-~-14 ~g4oo 2} The business shall keep such retards as are necessary to ascertain the amount of tax due from that business under section 3.812 and shat 1 retain these records for three years after the tax i s due. 3} A duty under subsection ~1} or ~2} of this section is enforce- abl e by writ of mandamus under OR5 34.110, and failure to discharge the duty is punishable under section 3.992. 4} Particular information abtai ned only by audit under sub section ~1} of this section may be disclosed only to: a} City personnel necessary 1y involved i n co11 ecti ng the tax ascertained by the audit; b} Rgenci es and parties who are entitled to the i nforma- tion under a lawfully issued subpoena; c } Courts of 1 aw i n proceedings 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 propi retor and manager of the audited business and their successors i n interest, pravi ded the di scl asure i s requested i n writing by the party to whom the information i s di sc1 osed. Section 14. There is hereby added to the Eugene Code, 1971, a near section numbered 3.528, and reading: 3.825 Business Tax--R eal Board 1} There is hereby established a business tax appeal board to review grievances arising out of administration of the tax. 2} The baard shall consist of the following members: a } A representat i ve of the city attorney's office appointed by the city attorney; b} A representative of the City Manager's Office appointed by the City Manager. c} The city auditor; d} T d} Two members of the public appointed by the mayor and subject to confirmation by the council who shall serve far two- year terms, except that of the initial members of the board, one of whom shat 1 be appointed for cone-year term, and one for a two-year term; 3} A position on the board left vacant by a public member during his or her term of office shat 1 be filled by appointment for the remainder of the term. ORDINANCE--15 18'Foo 4} A person aggrieved by a determination by the finance officer regarding tax 1 iabi 1 ity under Section 3.S1Z may appeal the deterr~i nation to the tax appeal board by filing a notice of the appeal with the finance department within 10 days after the determination i s made. The notice shat 1 state the name and address of the appellant, the substance of the determination being appealed, the action that the appellant desires to by taken by the board and the reasons far the appeal. 5} I~ithi n 30 days after the fi 1 i ng of the notice of appeal and affirm, modify, or reverse the determination of the finance officer. The board shall give the appellant and finance officer 14 days advance written notice of the hearing. Any written material or documentation from the finance officer shall be submitted to the board five days before the hearing. The board shall prepare a written statement of its decision and the reasons therefor. 6} Either party aggrieved by a decision by the board may appeal the decision to the city council by filing a notice of the appeal with the finance department within 1D days after the board makes its decision. 7} ~iithin 34 days after the filing of the notice of appeal to the council, the council shall conduct a hearing on the appeal and affirm, modify, or reverse the decisian of the board. The counci 1 shat 1 give the appellant and the chairman of the baard 10 days advance written notice of the hearing. 5} No appeal may be had under this section unless the appellant first pays the amount of tax determined by the finance officer to be due f romthe appellant. f the appeal i s decided i n favor of the appellant, whatever money to appel 1 ant pays i n excees of the tax 1 i abi 1 i ty determined by that decision shall be refunded within 10 days after the decision. Section 11. There is hereby added to the Eugene Code, 1971, a new section numbered 3.830, and reading: 3.534 Business Tax--Enforcement ~} The finance officer shall enforce the business requirements under Sections 3.812 and 3.824, and the chief of police shall assist in the enforcement as directed by the city manager. To this end, the finance officer shall cause all places of business in the city to be inspected from time to time and see that the requirements of Section 3.816 are being met, and the director or his designee may enter business prer~i ses during regular hours of business for this purpose. 2 } No person may deny this entry to the finance officer or hi s designee. 3} Any amount of tax due under Section 3.822 shal 1 constitute a debt to the city. The city may bring action in a court of competent jurisdiction to co11 ect the amount due. 4RDrNANCE--16 Ig~Foo 4} 1f a business fails to pay an amount due under Section 3.512, that amount, including interest and penalty thereon, shall be alien in favor of the city upon all property and rights to property bet angi ng to the business. The 1 i en shal 1 arise at the time the tax becomes delinquent and shall continue until the liability for the tax, with interest and penalty, is satisfied. ~n 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 Section 2.540-2,547 of this code. 5} No person may operate a busi Hess i n 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 3.825 to the courts, i s finally deter- mined to be due. Section 12, There i s 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, 3.526, or 3.530 may be fined not more than $544 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 4rdi Hance shall become effective January 1, 1980, i f approved by the voters of the City at an election to be held on June 26, 1979. Passed by the City C uncil this ay of , 1979. City ecor r SS:sp/FDllbl3 ORDNANCE--17 Approved y the Mayor this ~ day of , 1919,