§ 37.120 NATURAL GAS TAX LEVIED.
   (A)   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 natural gas in the city, which tax shall be in lieu of any other franchise, license, occupation, or excise tax levied by the city, all as provided by 68 O.S. §§ 2601 through 2605.
   (B)   The tax levied under division (A) above shall, when levied, apply to all persons, firms, associations, or corporations engaged in the business of furnishing natural gas within the city limits, except it shall not apply to any person, firm, association, or corporation operating under a valid franchise from said city.
   (C)   The tax levied under division (A) above shall be levied for a term not less than one year and shall be payable monthly and placed in the general revenue fund of the city.
   (D)   Any person, firm, or corporation failing or refusing to pay the tax when levied shall be regarded as a trespasser and may be ousted from the city, 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.
   (E)   The tax imposed shall constitute a first and prior lien on all the assets located within the city of any person, firm, or corporation engaged in the business of selling natural gas within the city limits.
   (F)   Any persons, firms, associations, or corporations engaged in the business of furnishing natural gas within the city limits, not operating under a valid franchise from the city, and upon whom the tax provided under division (A) above is imposed, is hereby granted a revocable permit by the city for so long as this section 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 appurtenances in, across, upon, and under the streets, alleys, avenues, boulevards, lanes, parks, parkways, sidewalks, parking, driveways, right-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 not constituted, and as may be added to hereafter, for the purpose of transporting, distributing, and selling natural gas to the city, its inhabitants and the public generally for domestic, commercial, and industrial uses, and for any and all other purposes for which natural gas, during the period of this revocable permit may be used, together with the right to enter upon the streets, alleys, avenues, and other public ways, places, and grounds of the city for the purpose of constructing, erecting, installing, extending, relocating, operating, maintaining, removing, and repairing the works, pipes, pipelines, and all necessary apparatus, machinery, structures, and appurtenances.
(Prior Code, § 37.110) (Ord. 1248, passed 6-10-1997)