Instructions For Estate Or Trust Return - 2006 (Page 2 of 2) in pdf

Instructions For Estate Or Trust Return - 2006 Page 2

Optional Worksheet for Combined Report Form

Multnomah County Business Income Tax

City of Portland Business License Fee

Average Sum of Employees

1.) Add the total number of employees*

working in Multnomah County or Portland

in all pay periods during the year.

Include all employees: full-time, part-time

Seasonal, temporary, salaried and hourly.

The sum of City or County

Count each pay period for each employee (see examples).

employees paid in all pay periods = 1.) __________

2.) Count the number of pay periods during

the year. Be sure to include pay periods when

no employees were working in Multnomah

The number of pay periods

County or Portland.

during the year =

2.) __________

3.) Divide the number of employees by

1.)

= 3.) __________

the number of pay periods.

2.)

4.) Round the answer up to the closest whole number

The number in 3.) rounded up = 4.) __________

*Please include business owner/operators as employees if working in the business.

Example 1:

An out of Portland contractor is working on a project in Portland during the year. His variable payroll includes 5

workers in Portland for 4 weeks, 7 workers in Portland for 10 weeks, and 20 workers in Portland for 8 weeks. The

contractor pays weekly. The contractor is a corporation with the owner of the corporation paying himself wages and

includes himself in the payroll as working in Portland.

TOTAL EMPLOYEES PER SUM OF PAY PERIODS: 250 … the sum of (5 X 4)+ (7 X 10)+ (20 X 8)

AVERAGE EMPLOYEES IN PORTLAND: 5 … 250 / 52 weekly pay periods

Example 2:

A retail operation has multiple locations in Multnomah County. Payroll records indicate there were 480 employees

in Multnomah County for the full year but only 180 employees received paychecks for work in all pay periods

(4,680 paychecks for the entire year for this group). Payroll is a biweekly period. Of the 300 employees not

working the full year it is determined that most were seasonal employees hired for the Holiday season. The sum

total of paychecks issued for this mostly seasonal workers group were 3,000 paychecks.

TOTAL EMPLOYEES PER SUM OF PAY PERIODS: 7,680 … the sum of 4,680 + 3,000

AVERAGE EMPLOYEES IN PORTLAND: 296 … 7,680 / 26 bi-weekly pay periods rounded up from 295.38

Instructions For Estate Or Trust Return - 2006 Page 2