Ordinance No. 86-24 • CITY OF TIGARD, OREGON
ORDINANCE NO. 86-_2A
AN ORDINANCE AMENDING BUSINESS TAX FEES AND TIGARD MUNICIPAL CODE CHAPTER
5.04.160.
:9HEREAa, the nud3et t c3Rimitze� F:a= 'r eca�!z�n+�r;cied tc the City Council an increase
in business tax fees.
THE CITY OF TIGARD ORDAINS A5 FOLLOWS:
Effective July 1, 1986 the Tigard Municipal Code Section 5.04.160 will be as
follows:
5.04.160 Fee schedule. (a) The taxes required in this chapter shall be
paid in the amount specified below prior to the issuance of a receipt.
Administration Total
Tv pe of Tax and Enforcement Tax Business Tax
Small business $15.00 $ 35.00 $ 50.00
Medium business 15.00 85.00 100.00
Large business 15.00 185.00 200.00
For purposes of this subsection, the word "year" commences on the first day of
the quarter- in which the tax receipt is obtained.
� ry
(b) The initial payment of an annual business tax may be made at any
time. Thereafter the annual tax shall be paid before the expiration of the
quarter in which the initial tax was paid.
1st Qua11er• 2nd Quarter 3rd Quarter 4th-Quarter
July 1— Oct 1-- Jan. 1— April 1—
June 30 Sept. 30 Dec. 31 March 31
PASSED: By rYkzlcsrE-1-u vote of all Council members present after
being reams by� number and title only, `this /97-h day
of _l_" 1986.
oreen R Wilson, Deputy Recorder
APPROVED:
This fes, day of _ 1986.
E
E. Cook, Mayan
ORDINANCE NO. 86-_•2,L
Page 1 -