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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. Am I required to register with the City for the payroll tax as a self-employed person?
6. I am already registered with the State of Oregon. Do I need to register again?
7. What is a business location for the purposes of the payroll tax?
8. How do I determine if my address is in the Eugene city limits?
9. 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?
10. I have a business location in Eugene with employees that work from home outside the city limits. Are those wages subject to the employee payroll tax?
11. My business is located outside of Eugene, but my employees travel to Eugene to meet with clients. Are my employees subject to the tax?
12. My company has project sites located in the City, but my business is located outside of the City. Are those wages subject to the employee payroll tax?
13. Does the payroll tax apply to government agencies and their employees? How about nonprofit 501(c)(3) organizations?
14. When are the return and payment required to be submitted?
15. What do I need to file for the self-employment tax?
16. What earnings are subject to the self-employment tax?
17. How do I calculate the self-employment tax?
18. How do I determine if I had two or less employees?
19. Are there penalties for filing or paying late?
20. 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?
21. Are estimated payments required?
22. Are extensions allowed to file a return?
23. As an employer, am I required to report the payroll tax on a Form W-2? If so, how is that reported?
24. Have questions or want to learn more?