3.752 Payroll Tax – Definitions.
For the purposes of sections 3.750 to 3.768 of this code, the following words and phrases shall have the following meanings, unless the context requires otherwise:
City. The City of Eugene.
City Manager. The city manager or the city manager’s designee.
Employer. Any of the following:
(a) A person who is in such relation to another person that the person may control the work of that other person and direct the manner in which it is to be done;
(b) An officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee or member is under a duty to perform the acts required of employers by ORS 316.167, 316.182, 316.197, 316.202 and 316.207;
(c) The State of Oregon or any political subdivision of the state; or
(d) An independent contractor.
Employee. An individual who renders personal services at a fixed rate to an employer if the employer either pays or agrees to pay for personal services or permits the individual to perform personal services.
Fixed Rate. Compensation based on the time spent in the performance of the services, on the number of operations accomplished, or on the quantity produced or handled.
Independent Contractor. As defined in ORS 670.600.
Minimum Wage Employee. An employee working for the minimum wage rate established by ORS 653.025.
Tax Administrator. The city manager, the manager’s designee, or any person or entity with whom the city manager contracts to perform those duties. More than one person or entity can concurrently serve as the tax administrator.
Wages. As defined in ORS 267.380(1)(c), (2)(b) – (c), and (2)(e) – (j).