Eugene
City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs)
In short
City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs) issues 4 permits we publish for Eugene, last verified 2026-09-09. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Community Safety Payroll Tax (Employer, Employee & Self-Employment) | City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs) | Employer Payroll Tax: 0.21% of total wages paid, reduced to 0.15% on the first $100,000 of payroll for an employer averaging two or fewer employees. Self-Employment Tax: the same 0.21% (0.15% on the first $100,000) applied to net self-employment earnings of a sole proprietor, partner, or non-S-corp LLC member with a physical Eugene address — S-corp owner/officers are treated as employees instead. Employee Payroll Tax: withheld from an employee's wages at 0.44% once annualized wages reach $32,344 (July 2026-June 2027 threshold, adjusted yearly with the state minimum wage); wages below that floor are exempt. There is no small-business registration exemption — any employer or self-employed person with a physical Eugene location must register even if wages/earnings fall in an exempt band. | ongoing — Employer and Employee Payroll Tax returns are quarterly (due the last day of the month following each quarter); the Self-Employment Tax return (Form EUG-SE) is annual, due April 15 for calendar-year filers; registration itself does not expire once a physical Eugene location exists | 2026-09-09 |
| General Business License — City of Eugene Positiononly if it applies to you | City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs) | No fee | not applicable | 2026-09-09 |
| Veterinary Clinic and Fitness Studio Licensing — City of Eugene Positiononly if it applies to you | City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs) | No fee | not applicable | 2026-09-09 |
| Salon and Barbershop Licensing — City of Eugene Positiononly if it applies to you | City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs) | No fee | not applicable | 2026-09-09 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Community Safety Payroll Tax (Employer, Employee & Self-Employment)
This is Eugene's general business-tax obligation. The City's Business Licenses page states that the City does not issue a general business license to all businesses (see the separate record below), and lists Community Safety Payroll Tax registration as required for all businesses with a physical location in the city limits — a restaurant, salon, contractor or any other business with a physical Eugene address owes this regardless of trade. Administered by Central Services Finance through the MUNIRevs online system, separately from the State of Oregon and separately from the Lane Transit District's own payroll tax (both must be paid if a business is subject to them). The tax's complete codified text, Eugene Code sections 3.750 through 3.768, carries no sunset, expiration, or voter-referral provision: section 3.768, the article's own final section, establishes a Citizen Advisory Board and an annual public reporting duty rather than a termination mechanism, and no other section in the range states an end date.
General Business License — City of Eugene Position
The City's own page states plainly that 'the City of Eugene does not issue a general business license to all businesses operating in Eugene' — the page lists only a short, named set of activities that need a City license, certification or registration (licenses for payday lenders, public passenger vehicle companies and recycling/solid waste haulers; certification for public passenger vehicle drivers; registration for first aid vehicle, limousine and medical transport services), and says commercial solicitation needs no license but has other requirements. None of a restaurant, coffee shop, generic retail store, childcare centre, fitness studio, contractor, auto repair shop, veterinary clinic or salon appears on it, so under that page none of these owes a City business license fee. There is no fee to disclose here — but see the separate Community Safety Payroll Tax record above, which IS a genuine, mandatory City obligation for the same businesses, just structured as a tax rather than a license. Food trucks are not included in this listing: they are covered by the Lane County license and the location-specific City permits recorded separately below rather than by a city-wide City license.
Veterinary Clinic and Fitness Studio Licensing — City of Eugene Position
The City's Business Licenses page list of licensed activities names neither 'veterinary' nor 'fitness'/'gym', so under it there is no City license fee for either. Both industries owe only the general Community Safety Payroll Tax recorded above, plus whatever building, sign and zoning permits their premises require, on top of any applicable state credential (e.g., the Oregon Veterinary Medical Examining Board license for a veterinary clinic).
Salon and Barbershop Licensing — City of Eugene Position
The City's Business Licenses page list of licensed activities and the Eugene-Springfield Fire operational-permit schedule name no salon, barbershop or cosmetology category, so under them there is no City fee for a salon. A salon here owes only the general Community Safety Payroll Tax recorded above, plus whatever building, sign and zoning permits its premises require, on top of the Oregon Board of Cosmetology's own state license.
Contact
- Jurisdiction
- Eugene
- Phone
- (541) 682-5053
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Business LicensesCity of Eugene · primary source · retrieved 2026-09-09
- Community Safety Payroll TaxCity of Eugene · primary source · retrieved 2026-09-09
- Employer Payroll TaxCity of Eugene · primary source · retrieved 2026-09-09
- Eugene Code sections 3.750-3.768, Community Safety Payroll Tax — the complete codified article (live eugene.municipal.codes blocked automated access; captured via Wayback Machine); section 3.768, confirmed the article's final section, establishes a Citizen Advisory Board and contains no sunset, expiration, or voter-referral provisionCity of Eugene, Code Publishing Company (General Code) · primary source · retrieved 2026-09-18
- Frequently Asked Questions (FAQs): Self-Employment TaxCity of Eugene Central Services - Finance · primary source · retrieved 2026-09-09
Other offices serving Eugene
- City of Eugene Planning and Development Department (Building & Permit Services and Planning Division)
- Eugene-Springfield Fire, Office of the Fire Marshal
- Lane County Health & Human Services, Public Health, Environmental Health
- City of Eugene Community Development Department (Downtown Activity Zone Permits)
- City of Eugene Parks and Open Space Division
The full permit list for this jurisdiction
Industry permit lists that include this agency
Oregon jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.