Applies To: People who are lessors of real property
Legal Definition: Each owner of residential real property in the City, who rents or leases such property to others as the lessor, whether directly or through an agent, shall obtain a business license and pay a business license fee to the City as provided for in Section 7.2 (Category 4). The business license fee for residential rental real property shall be due on the first business day of each calendar year, and such license fee shall become delinquent on the 15th day of February of each calendar year.
Simple Definition: If you own residential property and rent it to someone, then under City of Auburn Ordinance 1842, 1.5% of what you take in for the preceding year is due the City.
Example: If you rent a house to someone and in calendar year 2013 you collected $12,000 in rent, then prior toFebruary 15 you would owe the City $180.00 and $5.00 for the issuance fee to obtain the 2014 business license.
Contact: Michael Davis
Applies To: People that work in the City limits of Auburn
Legal Definition: Ordinance 416, as amended by Ordinance 2653, Any person engaging in any trade, occupation or profession shall be required to file a return and pay a license fee equal to one percent (1%) of any salaries, wages, commissions, bonuses, severance pay or other compensation of any kind earned in Auburn.
Simple Definition: If you have employees that come into the City while conducting business, then 1% of their gross pay is to be withheld for time they are in Auburn and reported to the City on a quarterly or annual basis (depending on how your account is set up).
Example: If you are an employee that works in the City of Auburn, then 1% of your gross pay is to be withheld by your employer and reported to the City on a quarterly basis. Each employer, with the exception of Federal employers, is required to withhold and remit the occupational license fee. Federal employers may, but are not required, to withhold and remit the occupational license fee. When Federal employers elect not to withhold and remit the occupational license, the employee is responsible to remit the occupational license fee.
Note: There is no filing requirement for employees who have the Occupational License withheld by their employers, Federal employees who do not have Occupational License withheld by their employers must file a City tax return.
Contact: Stephanie Spraggins
1st Quarter (January, February, March) due April 30th.
2nd Quarter (April, May, June) due July 31st.
3rd Quarter (July, August, September) due October 31st.
4th Quarter (October, November, December) due January 31st.
Applies To: General Contractors and Sub-Contractors
Legal Definition: Ordinance 1842 Contractor - any person who accepts orders or contracts from the owner of property or the property owner's duly authorized agent to assume authority or control, or to supervise, manage, or direct the work of others, or who is delegated authority by the owner to do so, whether at a fixed price or on a cost-plus basis, for doing any work.
Simple Definition: For General Contractors - If you do not buy a permit before doing a job in Auburn (which includes Auburn University Campus), then each quarter you would pay the City 1/4 of 1% of jobs in which you did not buy a permit. For Sub-Contractors - If you are not working under a General Contractor doing new construction OR you do not buy permits for your job, then on the jobs in which a permit was not purchased by you or the General Contractor you would owe the City 1/4 of 1% of these jobs. This is paid quarterly. All work on Auburn University Campus is subject to the 1/4 of 1%. AU is in the City limits but permits are not required by the City.
Example: You frame a new house. The General Contractor buys the permit for the entire job before starting construction. You do not pay 1/4 of 1% to the City for this job. If you paint an existing house, you do not have to buy a permit. You would be required to pay the City 1/4 of 1% on that job.
Contact: Cheryl Van Tuyl