For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
Association means any club, group or organization, whether organized for business purposes, civic purposes, religious purposes or other purposes.
Business Entity means any sole proprietorship, self-employed person, partnership, limited partnership, corporation including nonprofit corporations engaged in any business enterprise, and any firm, association or entity of any kind engaged in business. This term shall also include any personal representative or assignee of any Business Entity.
City means the City of Canby.
Collector means the tax Collector of the city. This may be an employee of the city or a contract agent or agency as the City Council shall from time to time determine. The City Finance Director shall have supervisory responsibilities over the Collector.
Commission Merchant or Commission Employee means any person who engages in the sale of goods for compensation in the form of a commission only and is subject to withholding under O.R.S. Chapter
316. This also includes any person who buys and resells goods if the person does not maintain a retail store or wholesale sales floor and does not store goods except during a short period before transportation to the buyer.
Corporation means any business corporation and any nonprofit corporation organized under the laws of this state, or under the laws of any jurisdiction.
Employee means any individual employed by another, for wages. This also includes all real estate salespeople employed by a real estate broker and paid on a commission basis, and all mechanics who perform services for customers of an auto repair shop and who are paid by the owner of the auto shop for each repair or maintenance job done, provided that the remuneration is subject to withholding under O.R.S. Chapter 316.
Employer has the meaning prescribed by O.R.S. 267.380.
Firm means any sole proprietorship, partnership, corporation, joint venture, limited partnership or other form of organization formed for the purpose of doing business.
Individual means a natural person.
Local Transit Area means designated areas within the city and the Canby Urban Growth Boundary which will receive benefits of operation, management or delivery of a transit system.
Net Earnings from Self-Employment has the definition as prescribed by O.R.S. 267.380.
Payroll Expense means the wages paid by any employer to any employee. Payroll Expenses also include the commission received by a commission merchant or a commission employee, if that person is subject to withholding under O.R.S. Chapter 316.
Personal Representative means any trustee, receiver, executor, administrator, guardian, conservator or similar Personal Representative of any person, firm, association or corporation.
Taxpayer means any person, firm, corporation or association required by this chapter to file a return or to pay a payroll and/or self-employment tax.
Wages has the meaning prescribed by O.R.S. 267.380.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)