Show All Answers

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 if I have subject employees?
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. Are those wages subject to the payroll tax?
13. My company has various project sites located in the City, but my business is located outside of the City. Are those wages subject to the payroll tax?
14. My business has multiple locations both in and out of the City limits. Does the payroll tax only apply to the Eugene location(s)?
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 employee payroll tax?
18. What wages are subject to the employee payroll tax?
19. Are there any exempt wages?
20. How do I calculate the employee payroll tax?
21. How do I determine the tax rate for supplemental payments that are not paid on the regular payday?
22. What about part-time employees? Do I still use the tax rate charts or is tax rate determined differently?
23. Do I need to report employees with subject wages, but were exempt from the tax, on the employee detail return?
24. Are there penalties for filing or paying late?
25. I’m already paying the Lane Transit District payroll tax. Do I need to pay the Community Safety Payroll Tax as well?
26. Are estimated payments required?
27. Are extensions allowed to file a return?
28. As an employer, am I required to report the payroll tax on a Form W-2? If so, how is that reported?
29. What happens if my payment (check, online check, Credit Card, etc.) bounces?
30. Where do I send my paper forms?
31. If I file my form online, but do not want to pay online, can I mail in my payment?
32. How can I make a prepayment?
33. What documents need to be mailed with my payment?
34. How can I make a payment using ACH Credit?
35. How long does it take before I receive an approval on my ACH Credit application?
36. Have questions or want to learn more?