§ 1-235 GAS SALES TAX.
   1.   From and after the effective date of this section, there is hereby levied and assessed an annual tax of 2% upon the gross receipts from residential and commercial sales of gas in the city, which tax shall be in lieu of any other franchise, license, occupation or excise levied by such town, all as provided by 68 O.S. §§ 2601 through 2605.
   2.   The tax levied under subsection 1. above shall, when levied, apply to all persons, firms, associations, or corporations, engaged in the business of furnishing gas within the city limits, except it shall not apply to any person, firm, association or corporation operating under a valid franchise from the city, nor to the city itself when providing such services.
   3.   The tax levied under subsection 1. above shall be levied for a term of not less than one year and shall be payable monthly and shall be placed in the general revenue fund of the city.
   4.   Any person, firm or corporation failing or refusing to pay such tax when levied shall be regarded as a trespasser and may be ousted from such town and 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’s fees.
   5.   The tax so imposed shall constitute a first and prior lien on all the assets located within said town of any person, firm or corporation engaged in the business of selling gas within the city limits.
   6.   Any persons, firms, associations, or corporations engaged in the business of furnishing gas within the city limits, not operating under a valid franchise from said town, is hereby granted a revocable permit by said for so long as this chapter remains in effect and the taxes are paid in accordance with the terms of this section to acquire, construct, erect, install, extend, repair, remove, relocate, replace, operate and maintain a system of works, pipes, pipelines, apparatus, structures, and appurtenance in, across, upon and under the streets, alleys, avenues, boulevards, lanes, parks, parkways, sidewalks, parkings, driveways, rights of way, utility easements, and other public ways, places, areas and grounds, all being sometimes referred to herein as “streets, alleys, avenues, and other public ways, places and grounds,” in the city as now constituted, and as may be added to hereafter, for the purpose of transporting, distributing, and selling gas to said town, its inhabitants and the public generally for domestic, commercial, and industrial uses, and for any and all other purposes for which gas, during the period of the revocable permit may be used, together with the right to enter upon streets, alleys, avenues, and other public way, places and grounds of said town for the purpose of constructing, erecting, installing, extending, relocating, operating, maintaining, removing; and repairing said works, pipes, pipelines and all necessary apparatus, machinery, structures, and appurtenances.
(Ord. 13-03, passed 5-13-2013)