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1. When will the tax become effective?
2. What is a payroll tax and who is responsible for collecting and remitting the tax?
3. What is a self-employed person?
4. If I’m self-employed with employees, do I have to pay both the employer payroll tax and self-employment tax?
5. Our business is an S corporation and our owners work as employees. Are those wages subject to both the employer and the employee payroll taxes?
6. Am I required to register with the City for the payroll tax as an employer?
7. I am already registered with the State of Oregon. Do I need to register again?
8. What is a business location for the purposes of the payroll tax?
9. How do I determine if my address is in the Eugene city limits?
10. My business does not have a physical location in Eugene, but I have employees that work from home in Eugene. Are those wages subject to the payroll tax?
11. I have a business location in Eugene with employees that work from home outside the city limits. Are those wages subject to the payroll tax?
12. My business is located outside of Eugene, but my employees travel to Eugene to meet with clients. Am I subject to the tax?
13. My company has project sites located in the City, but my business is located outside of the City. Am I subject to the tax for my time at those sites?
14. I have multiple business locations both in and out of the City limits. Am I subject only for the Eugene locations?
15. Does the payroll tax apply to government agencies and their employees? How about nonprofit 501(c)(3) organizations?
16. How often are returns and payments required to be submitted?
17. What do I need to file for the employer payroll tax?
18. What wages are subject to the payroll tax?
19. Are there any exempt wages?
20. I have employees that are exempt from the employee payroll tax for the pay period. As the employer, am I still subject to the employer payroll tax for those subject wages paid to exempt employees?
21. How do I calculate the employer payroll tax?
22. How do I determine if I had two or less employees?
23. Are there penalties for filing or paying late?
24. I’m already paying the Lane Transit District payroll tax. Do I need to pay the Community Safety Payroll Tax as well?
25. Are estimated payments required?
26. Are extensions allowed to file a return?
27. As an employer, am I required to report the payroll tax on a Form W-2? If so, how is that reported?
28. Have questions or want to learn more?