CHAPTER 36: TAXATION
Section
Sales Tax
   36.01   Short title
   36.02   Definitions
   36.03   Taxes imposed; rates; effective dates; purposes
   36.04   Subsisting state permits
   36.05   Classification of taxpayers
   36.06   Sales subject to tax; exemptions
   36.07   Tax due date
   36.08   Payment of tax; brackets
   36.09   Collection by vendors
   36.10   Returns, remittances and discounts
   36.11   Delinquencies; interest and penalties
   36.12   Failure to file; fraudulent returns
   36.13   Enforcement of payment
   36.14   Refund of erroneous payments
   36.15   Records confidential
   36.16   Amendments
   36.17   Provisions cumulative
Use Tax
   36.30   Short title
   36.31   Tax imposed
   36.32   Purpose of revenues
   36.33   Effective date of tax
   36.34   No repeal of tax
   36.35   Subsisting state permits
   36.36   Payment of tax
   36.37   Tax is additional; administrative procedures
   36.38   Amendments to provisions
   36.39   Provisions cumulative
Utilities Tax
   36.50   Tax levied; additional tax
   36.51   Application of tax; exemptions
   36.52   Quarterly payments; delinquencies; disposition
   36.53   Tax a lien
   36.54   Failure to pay tax
 
   36.99   Penalty
SALES TAX
§ 36.01 SHORT TITLE.
   This subchapter shall be known and may be cited as the “Town of Bernice Sales Tax Ordinance”.
(Prior Code, § 2-2-1)
§ 36.02 DEFINITIONS.
   The definitions of words, terms and phrases contained in the state sales tax code are hereby adopted by reference and made a part of this subchapter. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   STATE SALES TAX CODE. Such code as set out in 68 O.S. §§ 1350 et seq., as amended.
   TAX COLLECTOR. The department of the town or the official agency of the state duly designated according to law or contract authorized by law or contract to administer the collection of the tax levied by this subchapter.
(Prior Code, § 2-2-2)
§ 36.03 TAXES IMPOSED; RATES; EFFECTIVE DATES; PURPOSES.
   (A)   The following town sales taxes, in the total amount of 3.5%, shall be imposed and effective as indicated, unless otherwise extended by a vote of the people.
   (B)   Said taxes have been approved by a majority of the registered voters of the town voting on same in elections conducted in the manner prescribed by 11 O.S. § 16-112:
      (1)   Ordinance levying the first sales tax became effective 7-1-1973, levying a first and second cent sales tax, for the purpose of providing revenues for the support of the functions of the town government; and
      (2)   Ord. 11-11-2002-1 became effective 4-1-2003, levying a 1.5% tax, for the purpose of providing general revenues for use and benefit of the town and any public trust having the town as beneficiary thereof and/or for the payment of debt service in connection with obligations of the town.
(Prior Code, § 2-2-3) (Ord. 11-11-202-1, passed 11-18-2002)
§ 36.04 SUBSISTING STATE PERMITS.
   All valid and subsisting permits to do business issued by the state’s Tax Commission pursuant to the state’s Sales Tax Code are, for the purposes of this subchapter, hereby ratified, confirmed and adopted in lieu of any requirement for an additional town permit for the same purpose.
(Prior Code, § 2-2-4)
§ 36.05 CLASSIFICATION OF TAXPAYERS.
   For the purpose of this subchapter, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the state’s Sales Tax Code.
(Prior Code, § 2-2-5)
§ 36.06 SALES SUBJECT TO TAX; EXEMPTIONS.
   The town sales taxes shall be levied upon the gross receipts or gross proceeds of such sales as specified by state statutes, and exemptions from such taxes shall be allowed pursuant to state statutes.
(Prior Code, § 2-2-6)
§ 36.07 TAX DUE DATE.
   The tax levied under the provisions of this subchapter shall be due and payable at the time and in the manner and form prescribed for payment of the state sales tax under the state’s Sales Tax Law, 68 O.S. §§ 1350 et seq.
(Prior Code, § 2-2-7)
§ 36.08 PAYMENT OF TAX; BRACKETS.
   (A)   The tax herein levied shall be paid to the Tax Collector at the time and in form and manner provided for payment of state sales tax under the Sales Tax Law of the state, 68 O.S. §§ 1350 et seq.
   (B)   The bracket system for the collection of the town sales tax by the Tax Collector shall be as the same is hereafter adopted by agreement of the town and the Tax Collector, in the collection of both the town sales tax and the state sales tax.
(Prior Code, § 2-2-8)
§ 36.09 COLLECTION BY VENDORS.
   (A)   The tax levied hereunder shall be paid by the consumer or user to the vendor, and each and every vendor shall collect from the consumer or user the full amount of the tax levied, or an amount equal as nearly as possible or practicable to the average equivalent thereof.
   (B)   Vendors shall add the tax imposed hereunder, or the average equivalent thereof, to the sales price or charge, and when added, such tax shall constitute a part of such price or charge, shall be a debt from the consumer or user to the vendor until paid, and shall be recoverable at law in the same manner as other debts.
   (C)   No vendor shall willfully or intentionally fail, neglect or refuse to collect the full amount of the tax levied, or willfully or intentionally fail, neglect or refuse to comply with the provisions of this subchapter, or remit or rebate to a consumer or user, either directly or indirectly, and by whatever means, all or any part of the tax herein levied, or make in any form of advertising, verbally or otherwise, any statement which infers that he or she is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever.
(Prior Code, § 2-2-9)
§ 36.10 RETURNS, REMITTANCES AND DISCOUNTS.
   Returns and remittances of the tax herein levied and collected shall be made to the Tax Collector at the time and in the manner, form and amount as prescribed for returns and remittances required by the state’s Sales Tax Code; and remittances of the tax collected hereunder shall be subject to the same discount as may be allowed by said code for collection of state sales taxes.
(Prior Code, § 2-2-10)
§ 36.11 DELINQUENCIES; INTEREST AND PENALTIES.
   (A)   Failure to pay tax.
      (1)   68 O.S. § 217 is hereby adopted and made a part of this subchapter, and interest and penalties at the rates and in the amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied under this subchapter.
      (2)   The failure or refusal of any taxpayer to make and transmit the reports and remittances of tax in the time and manner required by this subchapter shall cause such tax to be delinquent.
      (3)   If the delinquency continues for a period of five days, the taxpayer shall forfeit his or her claim to any discount allowed under this subchapter.
   (B)   Waiver. The interest or penalty or any portion thereof accruing by reason of a taxpayer’s failure to pay the town tax herein levied may be waived or remitted in the same manner as provided for said waiver or remittance as applied in administration of the state sales tax provided in 68 O.S. § 220. To accomplish the purposes of this division (B), the applicable provisions of said § 220 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 2-2-11)
§ 36.12 FAILURE TO FILE; FRAUDULENT RETURNS.
   (A)   No person shall:
      (1)   Intentionally fail or refuse to make tax reports and remittances as required under this subchapter; or
      (2)   Intentionally make false and fraudulent tax reports for the purpose of avoiding or escaping payment of any tax or portion thereof due under this subchapter.
   (B)   Any person required to collect and remit sales tax pursuant to the state’s Sales Tax Code or this code, and engaging in any of the callings, trades, avocations, professions, businesses or occupations for which a license is required by the town, and applying for such license, must submit proof as a condition precedent to issuing such license of a valid sales tax permit number issued by the state.
   (C)   Any license issued by the town to any person engaging in any of the callings, trades, avocations, businesses, professions or occupations for which a license is required by this code may be suspended or revoked for failure to maintain a lawful sales tax license or collect and remit sales tax if and as required by the state’s Sales Tax Code or this code.
(Prior Code, § 2-2-12) Penalty, see § 36.99
§ 36.13 ENFORCEMENT OF PAYMENT.
   The taxes, penalty and interest due hereunder shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors, and may be collected by suit as any other debt.
(Prior Code, § 2-2-13)
§ 36.14 REFUND OF ERRONEOUS PAYMENTS.
   Refund of erroneous payment of the town sales tax herein levied may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for administration of the state sales tax as set forth in 68 O.S. § 227. To accomplish the purpose of this section, the applicable provisions of said § 227 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 2-2-14)
§ 36.15 RECORDS CONFIDENTIAL.
   The confidential and privileged nature of the records and files concerning the administration of the town sales tax is legislatively recognized and declared, and to protect the same, the provisions of 68 O.S. § 205 of the state’s Sales Tax Code, and all subsections thereof, are hereby adopted by reference and made fully effective and applicable to administration of the town sales tax as if herein set forth in full.
(Prior Code, § 2-2-15)
§ 36.16 AMENDMENTS.
   The Board of Trustees, by ordinance duly enacted, is authorized to make such administrative and technical changes or additions in the method and manner of administration and enforcing this subchapter as may be necessary or proper for efficiency and fairness; except that, the rate of the tax herein provided shall not be changed without approval of the qualified electors of the town as provided by law.
(Prior Code, § 2-2-16)
§ 36.17 PROVISIONS CUMULATIVE.
   The provisions of this subchapter shall be cumulative and in addition to any and all other taxing provisions of town ordinances.
(Prior Code, § 2-2-17)
USE TAX
§ 36.30 SHORT TITLE.
   This subchapter shall be known and may be cited as the “Town of Bernice Use Tax Ordinance”.
(Prior Code, § 2-3-1) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.31 TAX IMPOSED.
   There is hereby imposed a use tax of 3.5% (in addition to any and all other taxes now in force) to be levied upon the gross proceeds or gross receipts derived from all transactions taxable under the state’s Use Tax Code, 68 O.S. §§ 1401 et seq.
(Prior Code, § 2-3-2) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.32 PURPOSE OF REVENUES.
   It is hereby declared to be the purpose of this subchapter to provide additional general revenues for:
   (A)   The use and benefit of the town and any public trust having the town as beneficiary thereof; and/or
   (B)   The payment of debt service in connection with obligations of the town.
(Prior Code, § 2-3-3) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.33 EFFECTIVE DATE OF TAX.
   The provisions of this subchapter and the collection of the use tax referenced herein became effective on and after 7-1-2003.
(Prior Code, § 2-3-4) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.34 NO REPEAL OF TAX.
   This subchapter and the use tax levied pursuant hereto shall not be repealed by the town’s Board of Trustees or by referendum of the registered qualified voters of the town in the event the proceeds of the referenced use tax are being used or have been pledged by the town or any public trust having the town as beneficiary for the purpose of paying debt service on obligations issued by the town or any public trust having the town as beneficiary.
(Prior Code, § 2-3-5) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.35 SUBSISTING STATE PERMITS.
   All valid and subsisting permits to do business issued by the state’s Tax Commission pursuant to the state’s Use Tax Code are, for the purposes of this subchapter, hereby ratified, confirmed and adopted in lieu of any requirement for an additional town permit for the same purpose.
(Prior Code, § 2-3-6) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.36 PAYMENT OF TAX.
   The tax herein levied shall be paid to the Tax Collector at the time and in the manner and form prescribed for payment of the state use tax under the state’s Use Tax Code.
(Prior Code, § 2-3-7) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.37 TAX IS ADDITIONAL; ADMINISTRATIVE PROCEDURES.
   (A)   The tax levied hereby is in addition to any and all other taxes levied or assessed by the town including those levied and assessed by §§ 36.01 through 36.17 of this chapter; provided, however, that, those provisions of §§ 36.01 through 36.17 of this chapter relating to definitions; tax collector defined; classification of taxpayers; subsisting state permits; the portion of tax rate - use subject to tax, pertaining to use subject to tax (not rate of tax); the provisions of said chapter regarding payment of tax brackets; the portion of said chapter regarding tax constituting debt; vendor’s duty to collect tax; returns and remittances-discounts; delinquencies-interest and penalties; waiver of interest and penalties; erroneous payments-claim for refund; fraudulent returns; and records confidential shall apply to the use tax levied and assessed by this subchapter.
   (B)   For purposes of this subchapter, references in §§ 36.01 through 36.17 of this chapter to specific provisions of the state statutes shall be deemed to be references to said statutory provisions, as amended.
(Prior Code, § 2-3-8) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.38 AMENDMENTS TO PROVISIONS.
   The Board of Trustees, by ordinance duly enacted, is authorized to make such administrative and technical changes or additions in the method and manner of administration and enforcing this subchapter as may be necessary or proper for efficiency and fairness or in order to make the same consistent with the state’s Use Tax Code, as amended; except that, the rate of the tax and the termination date for collection of said tax herein provided shall not be changed without approval of the qualified electors of the town as provided by law.
(Prior Code, § 2-3-9) (Ord. 06-09-2003-1, passed 6-9-2003)
§ 36.39 PROVISIONS CUMULATIVE.
   The provisions hereof shall be cumulative and in addition to any and all other taxing provisions of town ordinances.
(Prior Code, § 2-3-10) (Ord. 06-09-2003-1, passed 6-9-2003)
UTILITIES TAX
§ 36.50 TAX LEVIED; ADDITIONAL TAX.
   There is hereby levied and assessed an annual tax of 2% upon the gross receipts from commercial sales of power, light, heat, gas, electricity or water in the town, which tax shall be in lieu of any other franchise, license, occupation or excise tax levied by the town, all as provided by 68 OS. §§ 2601 et seq.
(Prior Code, § 2-4-1)
§ 36.51 APPLICATION OF TAX; EXEMPTIONS.
   The tax levied under this subchapter shall, when levied, apply to all persons, firms, associations or corporations engaged in the business of furnishing power, light, heat, gas, electricity or water within the corporate limits of the town, except it shall not apply to any person, firm, association or corporation operating under a valid franchise from the town.
(Prior Code, § 2-4-2)
§ 36.52 QUARTERLY PAYMENTS; DELINQUENCIES; DISPOSITION.
   The tax levied under this subchapter shall remain in effect until repealed and shall be payable quarterly. The tax shall be placed in the general revenue fund of the town. Amounts not paid when due shall bear interest at the rate of 10% per annum until paid.
(Prior Code, § 2-4-3)
§ 36.53 TAX A LIEN.
   The tax so imposed in this subchapter shall constitute a first and prior lien on all the assets located within the town of any person, firm or corporation engaged in the business of selling power, light, heat, gas, electricity or water within the town limits.
(Prior Code, § 2-4-4)
§ 36.54 FAILURE TO PAY TAX.
   Any person, firm or corporation failing or refusing to pay such tax when levied shall be regarded as a trespasser. In addition thereto, an action may be maintained against such person, firm or corporation for the amount of the tax, and all expenses of collecting same, including reasonable attorney fees.
(Prior Code, § 2-4-5)
§ 36.99 PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
   (B)   In addition to all civil penalties provided by §§ 36.01 through 36.17 of this chapter, any violation of § 36.12 of this chapter shall subject the offending taxpayer to penalty as set forth in § 10.99 of this code of ordinances. Each day of such violation shall be considered a separate offense and charged separately.
(Prior Code, § 2-2-12)