Ordinance No. 83-59 CITY OF TIGARD, OREGON
�f ORDINANCE NO. 83-jar
AN ORDINANCE AMENDING TITLE 5.04 OF THE TIGARD MUNICIPAL CODE AND DECLARING AN
EMERGENCY.
THE CITY OF TIGARD ORDAINS AS FOLLOWS:
Section 1. Chapter 5.04.030 be amended by adding the following language:
(k) Full-time equivalent employee to be defined as the total number of
hours .j~ked by all employees working within the City of Tigard divided by
1,080 hours equals the number of full-time equivalent employees working
within the City of Tigard.
(1) "Small" means a business that has 0-10 full-time equivalent employees
working within the City of Tigard.
(m) "Medium" means a business that has 11-50 full-time equivalent
employees working within the City of Tigard.
(n) "Large" means a business that has 51 or more full-time equivalent
employees working within the City of Tigard.
Section 2. Chapter 5.04.130 (2) shall be awended by adding the following
language:
(g) The number of full-time equivalent employees working within the City
of Tigard.
(i)T he c -tific--t-ion_. of the gprner that the.. stated .number of full-time
equivalent employees working within the City of Tigard is true and
accurate to the best of their knowledge.
Section 3. Chapter 5.04.160 (a) shall be amended as follows:
(a) Thetaxes required in this chapter shall be paid in the amount
specified below prior to the issuance of a receipt.
t Administration
Type of Tax 6 Enforcement Tax Total Business Tax
Small Business 15.00 $ 25.00 $ 40.00
Medium Business 15.00 60.00 75.00
Large Business 15.00 135.00 150.00
For purposes of this subsection, the word "year" commences on the first day of
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the quarter in which the tax receipt is obtained.
Section 3. EFFECTIVE DATE AND EMERGENCY
Because of the need to revise the Business Tax Fee provE51 ons of the
Tigard Muncipal Code to provide for improved procedural fairness and
equity of costs, an emergency is declared and this ordinance shall be in
effect from and after December 15, 1983.
APPROVED: By ,trbjahimvu b vote of the City Council present, after being
read by number and title only, this ,5 '`day of December, 1983.
2�"
Recorder - City of Mard
SIGNED: By the Mayor, this day of December, 1983. n
Mayor - City of Tigard
ORDINANCE NO. 83—
.JLW(0117F)