The provisions of this subchapter shall not apply:
(A) In respect to the use of an article of tangible personal property brought into the municipality by a nonresident individual visiting in the municipality for his or her personal use or enjoyment while within the municipality;
(B) In respect to the use of tangible personal property purchased for resale before being used;
(C) In respect to the use of any article of tangible personal property on which a tax equal to or in excess of that levied by both the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and this subchapter has been paid by the person using such tangible personal property in the municipality, whether such tax was levied under the laws of the state or of some other state or municipality of the United States. If any article of tangible personal property has already been subjected to a tax by the state or by any other state or municipality in respect to its sale or use in an amount less than the tax imposed by the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and this subchapter, then the provisions of this subchapter shall also apply to it by a rate measured by the difference only between the rate provided by both the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and this subchapter and the rate by which the previous tax upon the sale or use was computed. However, no credit shall be given for taxes paid in another state or municipality if that state or municipality does not grant like-credit for taxes paid in this state and the municipality;
(D) In respect to the use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the municipality, and of machinery and equipment purchased and used by persons for the operation of manufacturing plants already established in the municipality, provided that this exemption shall not apply unless such machinery and equipment is incorporated into and is directly used in the process of manufacturing property subject to taxation under the Sales Tax Code of the municipality. The term MANUFACTURING PLANT shall mean those establishments primarily engaged in manufacturing or processing operations and generally recognized as such;
(E) In respect to the use of tangible personal property now specifically exempted from taxation under the Sales Tax Code of the municipality;
(F) In respect to the use of any article of tangible personal property brought into the municipality by an individual with the intent to become a resident of the municipality, where such personal property is for such individual’s personal use or enjoyment; or
(G) In respect to the use of any article of tangible personal property used or to be used by commercial airlines or railroads; in respect to livestock purchased outside of the state and brought into the municipality for feeding or breeding purposes and which is later resold.
(Prior Code, § 7-604) (Ord. 2007-02, passed 7-10-2007)