Community Safety Payroll Tax
New! Employee Tax Rate Charts for 7/1/23 – 6/30/24
The Employee Tax Rate Charts for the dates of 7/1/2023 through 6/30/2024 are now available on the Employee Payroll tax page. To see a history of each tax rate chart, please go to the Documents Library under “Employee Tax Rate Charts.”
The Eugene City Council passed the Community Safety Payroll Tax Ordinance (No. 20616) to provide long-term funding for community safety services. The Community Safety Payroll Tax became effective January 1, 2021.
For more details on how the Community Safety Payroll Tax will be administered, see Administrative Orders 44-20-05-F (applicable for tax periods January 1, 2021 to December 31, 2021) and 44-21-07-F (applicable for tax periods after January 1, 2022– amends Admin Order 44-20-05-F).
Subjectivity of the payroll tax is dependent on the business or self-employed person having a physical business location within the Eugene city limits. Please use the Address Look Up Tool to confirm that your business is within the city limits of Eugene and subject to the Payroll Tax.
Who must file and pay?
All employers paying wages to employees and self-employed persons with a physical business location in the Eugene city limits must file and pay the payroll tax. The entity tax structure and whether or not there are employee wages will determine the applicable tax filing(s). Please see the Tax Treatment Charts to confirm what tax form(s) the business should file.
How to file / Register for a MUNIRevs Account
We strongly encourage the use of MUNIRevs to ensure accurate and timely filing of the payroll tax returns. Using this online self-service option:
- Ensures accurate tax form calculations (including any penalty and interest calculations)
- Allows for secure online check and credit card payments
- Maintains a record of prior tax filings, and
- Is the main method of communication between the City of Eugene and registrants.
If you prefer to file on paper, or need to file an amended return, please use the fillable PDF documents located in the Document Library below. Please ensure that each return is completed with a separate voucher form, separate check/money order/cashier’s check payment, and mail to the address on the form. There may be significant processing delays before filings and payments are reflected in the user’s MUNIRevs account if you choose to file via paper. To assist in prompt processing, please ensure that all required tax forms and payment vouchers are included with a separate check for each tax form and you are filing using your MUNIRevs account number. Please do not staple or bind mailed documents.
Tax Treatment Charts
Tax treatment has been updated for January 1, 2022. Please see the Tax Treatment Charts for highlights and changes to the payroll tax treatment for various business reporting units subject to the payroll tax.
For more information on each Community Safety Payroll Tax type, please see the webpages below.
Unsubscribe from Mailing List
If you received a mailing from the City regarding the Community Safety Payroll Tax, but you are not subject the tax and wish to stop all future mailings, please:
- Send an email requesting to be removed from our mailing list
- Make sure to include the mailing address you'd like to remove in the body of the email
Looking for archived payroll tax forms or other resources? Please see the Document Library
Payroll tax questions? Please call 541-682-5053 (Language interpretation services are available) or email CSPayrolltaxHELP@eugene-or.gov.
The MUNIRevs website is best viewed in Google Chrome
The content within this website is not intended to be tax preparation advice.