Show All Answers

1. When will the tax become effective?
2. How long will the payroll tax last?
3. When and how can employers expect to hear from the City about how it will work?
4. What is a payroll tax and who is responsible for collecting and remitting the tax?
5. What is the tax rate for each tax?
6. Does the payroll tax apply to government agencies and their employees? How about nonprofit 501(c)(3) organizations?
7. How do I determine if my address is in the Eugene city limits?
8. Is overtime pay considered in the calculation of the hourly rate?
9. How is the hourly rate calculated for an employee that is paid by a means other than hourly, such as an annual salary, commissions, or tips?
10. What if an employee receives multiple hourly rates during a pay period due to a pay increase or shift differential pay? Do I need to apply multiple tax rates?
11. What if I am employed by an employer that is located in the Eugene city limits, but I do all or part of my work outside the City?
12. What if I my employer has multiple business locations both in and out of the City limits?
13. How often are returns and payments required to be submitted?
14. What wages are subject to the payroll tax?
15. Are there any exempt wages?
16. Are there penalties for filing or paying late?
17. If I’m a self-employed person with employees, do I have to pay both the employer payroll tax and self-employment tax?
18. I’m already paying the Lane Transit District payroll or self-employment tax. Do I need to pay the Community Safety Payroll Tax as well?
19. Are estimated payments required?
20. Are extensions allowed to file a return?
21. As an employer, am I required to report the payroll tax on a Form W-2? If so, how is that reported?
22. Am I required to register with the City for the payroll tax if I’m an employer or self-employed?