CHAPTER 7:  CITY FINANCE AND BUSINESS
Article 1:  Fees
   7-1.   Fees to be paid to the city
Article 2:  Sales Tax
   7-15.   Citation and codification
   7-16.   Subsisting state permits
   7-17.   Purpose of revenues
   7-18.   Tax rate; sales subject to tax
   7-19.   Exemptions
   7-20.   Due date; returns and records
   7-21.   Payment; brackets
   7-22.   Taxes to be a superior claim
   7-23.   Classification; permit
   7-24.   Vendors' duties; collection
   7-25.   Returns and remittances; discounts
   7-26.   Definitions
   7-27.   Adoption of state regulations
   7-28.   Waiver of interest and penalties
   7-29.   Erroneous payments; claim for refunds
   7-30.   Fraudulent returns
   7-31.   Exemption of fertilizer
   7-32.   Records confidential
   7-33.   Amendments
Article 3:  Additional Sales Tax
   7-45.   Citation and codification
   7-46.   Subsisting state permits
   7-47.   Termination
   7-48.   Purpose and revenue
   7-49.   Tax rate; sales subject to tax
   7-50.   Exemptions
   7-51.   Due date; returns and refunds
   7-52.   Payment
   7-53.   Tax constitutes debt
   7-54.   Classification of tax payers
   7-55.   Vendors' duties; collection
   7-56.   Returns and remittances; discounts
   7-57.   Definitions
   7-58.   Interest and penalties; delinquency
   7-59.   Waiver of interest and penalties
   7-60.   Erroneous payments; claim for refund
   7-61.   Fraudulent returns
   7-62.   Records confidential
   7-63.   Amendments
Article 3A:  Capital Improvements Sales Tax
   7-65.   Citations and codification
   7-66.   Tax imposed
   7-67.   Purpose of revenues
   7-68.   Effective date
   7-69.   Subsisting state permits
   7-70.   Payment of tax
   7-71.   Tax in addition to taxes currently levied; administration and collection procedures
   7-72.   Amendments
   7-73.   Provisions cumulative
Article 4:  Utility Tax on Gas Sales
   7-75.   Levy of tax
   7-76.   Applicability
   7-77.   Placement of funds
   7-78.   Actions against violators
   7-79.   Tax constitutes lien
Article 5:  Hotel Tax
   7-90.   Short title
   7-91.   Definitions
   7-92.   Levy of tax
   7-93.   Exemptions
   7-94.   Taxes shown on bills
   7-95.   Operators' duties; collection and records
   7-96.   Payment
   7-97.   Surety bond required
   7-98.   Assessment and determination
   7-99.   Refunds
   7-100.   Notices
   7-101.   Remedies exclusive
   7-102.   Additional powers of City Manager; subpoenaing records
   7-103.   Certificates of registration
   7-104.   Delinquent taxes; interest
   7-105.   Due dates
   7-106.   Discount
   7-107.   Use of proceeds
   7-108.   Records confidential
   7-109.   Failure to file; fraudulent returns and the like
   7-110.   Use of fines and interest
   7-111.   Collection by suit
   7-112.   Amendments
Article 6:  Excise Tax on Property
   7-125.   Excise tax on storage, use or other consumption of tangible, personal property levied
   7-126.   Exemptions
   7-127.   Time when due; returns; payment
   7-128.   Tax constitutes debt
   7-129.   Collection of tax by retailer or vendor
   7-130.   Revoking permits
   7-131.   Remunerative deductions allowed vendors or retailers of other states
   7-132.   Interest and penalties; delinquency
   7-133.   Waiver of interest and penalties
   7-134.   Erroneous payments; claim for refund
   7-135.   Fraudulent returns
   7-136.   Records confidential
   7-137.   Definitions
   7-138.   Classification of taxpayers
   7-139.   Subsisting state permits
   7-140.   Purpose of revenues
Article 7:  Purchasing and Bidding
   7-150.   Purchasing procedure
   7-151.   Exclusions from bid procedure
   7-152.   Personal purchasing and bidding
   7-153.   Lowest and best bidder
   7-154.   Limited exclusions
Article 8:  Improvements
   7-165.   Public improvements; authorization
Article 9:  Payment of Claims
   7-175.   Payment procedure
Article 10:  Stabilization Fund
   7-176.   Stabilization fund balance policy
Article 11:  Convention and Visitor Bureau
   7-180.   Creation of Guthrie Convention and Visitor Bureau
   7-181.   Purpose
   7-182.   Contract
   7-183.   Convention and Visitor Board
   7-184.   Term of office
   7-185.   Quorum
   7-186.   Meetings
   7-187.   Powers and duties
ARTICLE 1:  FEES
§ 7-1  FEES TO BE PAID TO THE CITY.
   All fees and licenses, collected by officials or employees of the city, under and by virtue of ordinance or law, shall immediately be paid by the officer or employee and shall belong to the city.
(`90 Code, § 7-1)
ARTICLE 2:  SALES TAX
§ 7-15  CITATION AND CODIFICATION.
   This article shall be known and may be cited as the “Guthrie Sales Tax Article.”
(`90 Code, § 7-2)  (Ord. 2454, passed - -)
§ 7-16  SUBSISTING STATE PERMITS.
   All valid and subsisting permits to do business issued by the State Tax Commission pursuant to the State Sales Tax Code are, for the purposes of this article, hereby ratified, confirmed and adopted in lieu of any requirement for an additional city permit for the same purpose.
(`90 Code, § 7-3)  (Ord. 2454, passed - -)
§ 7-17  PURPOSE OF REVENUES.
   (A)   It is hereby determined to be in the best interests of the city and its citizens that the proceeds derived from the levy of 1% sales tax approved by the electors as aforesaid on November 29, 1977, (one-half of the aforesaid 2% levy), be appropriated to the trustees of the Public Works Authority to enable the trustees to expand and improve the water, sanitary sewer and storm sewer systems owned by the city.
   (B)   There is hereby appropriated one-half of the proceeds to be derived from the 2% sales tax, levied and collected by the city to the trustees of the Public Works Authority, to be held by the trustees in a special account or trust fund pending the development of the project consisting of the expansion and improvement of the water, sanitary sewer and storm sewer system serving the city, and upon development of the project or projects to use the proceeds thereof solely and only in the payment of capital costs thereof, or for debt service on indebtedness incurred for the expansion and improvement projects.  In implementation and furtherance of the purposes for which the additional excise tax is levied, the amounts appropriated to the Authority shall be expended by it solely and exclusively for the following purposes and in the following order of priority:
      (1)   The making of payments into the Bond Account, as provided in the Water System Bond Indenture of the Authority, dated October 1, 1977, as now or hereafter amended and supplemented in accordance with its terms;
      (2)   The making of payments into the Sinking Fund Reserve Fund provided in the Indenture as so amended and supplemented; and
      (3)   Payment of the costs and expenses of and incidental to the making of capital improvements to the water system, sanitary sewer system and storm sewer system of the city either directly or by the making of deposits into funds or accounts of the Authority or of the city, for the payment of the principal of or interest on indebtedness incurred for any capital improvements.
   (C)   The Mayor, City Clerk and Treasurer are authorized and directed to deposit one-half of the proceeds of the aforesaid 2% sales tax monthly, as received, in the General Fund of the city and forthwith to pay the amount so deposited from the General Fund to the trustees of the Public Works Authority.  A certified copy of this article shall be delivered to each of the officials and shall constitute their continuing authority to make the monthly deposits and payments hereinabove directed.
   (D)   It is hereby further declared to be the purpose of this article to provide a portion of these revenues for the support of the functions of the municipal government of the city.
(`90 Code, § 7-5)  (Ord. 2454, passed - -; Am. Ord. 2588, passed - -)
§ 7-18  TAX RATE; SALES SUBJECT TO TAX.
   There is hereby levied an excise tax of 2% upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of the state, including but not exclusive of the following:
   (A)   Tangible personal property, except newspapers and periodicals;
   (B)   Natural or artificial gas, electricity, ice, steam, or any other utility or public service, and associated delivery or transmission services, except water, sewage and refuse and those specifically exempt pursuant to the provisions of 68 O.S. §§ 1357 et seq.;
   (C)   Transportation for hire to persons by common carriers, including railroads both steam and electric, motor transportation companies, pullman car companies, airlines, and other means of transportation for hire, excluding:
      (1)   Transportation services provided by a tourism service broker which are incidental to the rendition of tourism brokerage services by such broker to a customer regardless of whether or not such transportation services are actually owned and operated by the tourism service broker. For purposes of this subsection, "tourism service broker" means any person, firm, association or corporation or any employee of such person, firm, association or corporation which, for a fee, commission or other valuable consideration, arranges or offers to arrange trips, tours or other vacation or recreational travel plans for a customer; and
      (2)   Transportation services provided by a funeral establishment to family members and other persons for purposes of conducting a funeral in this state;
   (D)   Telecommunications services that originate and terminate in this state and are charged to the consumer's telephone number or account in this state regardless of where the billing for such service is made, and all local telecommunications service and rental charges, including all installation and construction charges and all service and rental charges having any connection with transmission of any message or image.  Provided:
      (1)   The term "telecommunications services" shall mean the transmission of any interactive, two-way electromagnetic communications, including voice, image, data and information, through the use of any medium such as wires, cables, microwaves, cellular radio, radio waves, light waves, or any combination of those or similar media, but shall not include the following:
         (a)   Sales of value-added nonvocal services in which computer processing applications are used to act on the form, content, code, or protocol of the information to be transmitted, including charges for the storage of data or information for subsequent retrieval but not including services commonly known as voice mail;
         (b)   Any interstate telecommunications service which is:
            1.   Rendered by a company for private use within its organization; or
            2.   Used, allocated, or distributed by a company to its affiliated group; or
         (c)   Sales of any carrier access services, right of access services, telecommunications services to be resold, or telecommunications services used in the subsequent provision of, use as a component part of, or integrated into end-to-end telecommunications service; and
      (2)   The term "telecommunications services" shall include, but not be limited to sales of any interstate telecommunications services which:
         (a)   Entitle the subscriber to inward or outward calling respectively between a station associated with an access line in the local telephone system area or a station directly connected to any interexchange carrier's facilities and telephone or radiotelephone stations in diverse geographical locations specified by the subscriber; or
         (b)   Entitle the subscriber to private communications services which allow exclusive or priority use of a communications channel or group of channels between exchanges; and
      (3)   The term "interstate" includes any international service that either originates or terminates outside of the 50 United States and the District of Columbia;
   (E)   Printing or printed matter of all types, kinds, or character and, except for services of printing, copying or photocopying performed by a privately-owned scientific and educational library sustained by monthly or annual dues paid by members sharing the use of such services with students interested in the study of geology, petroleum engineering or related subjects, any service of printing or overprinting, including the copying of information by mimeograph, multigraph, or by otherwise duplicating written or printed matter in any manner, or the production of microfiche containing information from magnetic tapes or other media furnished by customers;
   (F)   Service of furnishing rooms by hotel, apartment hotel, public rooming house, motel, public lodging house, or tourist camp;
   (G)   Service of furnishing storage or parking privileges by auto hotels or parking lots;
   (H)   Computer hardware, software, coding sheets, cards, magnetic tapes or other media on which prewritten programs have been coded, punched, or otherwise recorded, including the gross receipts from the licensing of software programs;
   (I)   Foods, confections, and all drinks sold or dispensed by hotels, restaurants, or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;
   (J)   Advertising of all kinds, types, and characters, including any and all devices used for advertising purposes except those specifically exempt pursuant to the provisions of 68 O.S. § 1357;
   (K)   Dues or fees to clubs including free or complimentary dues or fees which have a value equivalent to the charge that would have otherwise been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business;
   (L)   Tickets for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display, or other recreational events or activities, including free or complimentary admissions which have a value equivalent to the charge that would have otherwise been made;
   (M)   Charges made for the privilege of entering or engaging in any kind of activity, such as tennis, racquetball, or handball, when spectators are charged no admission fee;
   (N)   Charges made for the privilege of using items for amusement, sports, entertainment, or recreational activity, such as trampolines or golf carts;
   (O)   The rental of equipment for amusement, sports, entertainment, or other recreational activities, such as bowling shoes, skates, golf carts, or other sports or athletic equipment;
   (P)   The gross receipts from sales from any vending machine without any deduction for rental to locate the vending machine on the premises of a person who is not the owner or any other deductions therefrom;
   (Q)   The gross receipts or gross proceeds from the rental or lease of tangible personal property, including rental or lease of personal property when the rental or lease agreement requires the vendor to launder, clean, repair, or otherwise service the rented or leased property on a regular basis, without any deduction for the cost of the service rendered. If the rental or lease charge is based on the retail value of the property at the time of making the rental or lease agreement and the expected life of the property, and the rental or lease charge is separately stated from the service cost in the statement, bill, or invoice delivered to the consumer, the cost of services rendered shall be deducted from the gross receipts or gross proceeds;
   (R)   Flowers, plants, shrubs, trees, and other floral items, whether or not produced by the vendor, sold by persons engaged in florist or nursery business in this state, including all orders taken by an state business for delivery in another state. All orders taken outside this state for delivery within this state shall not be subject to the taxes levied in this section;
   (S)   Tangible personal property sold to persons, peddlers, solicitors, or other salesmen, for resale when there is likelihood that this state will lose tax revenue due to the difficulty of enforcing the provisions of the State Sales Tax Code because of:
      (1)   The operation of the business;
      (2)   The nature of the business;
      (3)   The turnover of independent contractors;
      (4)   The lack of place of business in which to display a permit or keep records;
      (5)   Lack of adequate records;
      (6)   The fact that the persons are minors or transients;
      (7)   The fact that the persons are engaged in service businesses; or
      (8)   Any other reasonable reason.
   (T)   Any taxable services and tangible personal property including materials, supplies, and equipment sold to contractors for the purpose of developing and improving real estate even though the real estate is intended for resale as real property.
   (U)   Any items taxed under 60 O.S. §§ 1354.1, 1354.2, and 1354.3.
(68 O.S. § 1354)  (`90 Code, § 7-6)  (Ord. 2454, passed - -; Am. Ord. 3083, passed 8-7-01)
§ 7-19  EXEMPTIONS.
   (A)   There is hereby specifically exempted from the tax levied by this article the gross receipts or gross proceeds exempted from the State Sales Tax Law those specific exemptions set out in 68 O.S. §§ 1355 through 1360.
(`90 Code, § 7-7)  (Ord. 3085, passed 8-7-01)
   (B)   From and after February 16, 1967, sales of farm machinery made within the city are exempt from the city sales tax. 
(`90 Code, § 7-8)
   (C)   Also there is hereby specifically exempted from the tax herein levied the transfer of tangible personal property exempted from the state sales tax law inclusive but not exclusive of the following:
      (1)   From one corporation to another corporation pursuant to a reorganization.  As used in this subsection the term “reorganization” means:
         (a)   A statutory merger or consolidation;
         (b)   The acquisition by a corporation of substantially all of the properties of another corporation when the consideration is solely all or a part of the voting stock of the acquiring corporation or of its parent or subsidiary corporation.
      (2)   In connection with the winding up, dissolution or liquidation of a corporation only when there is a distribution in kind to the shareholders of the property of the corporation;
      (3)   To a corporation for the purpose of organization of the corporation where the former owners of the property transferred are immediately after the transfer in control of the corporation, and the stock or securities received by each is substantially in proportion to this interest in the property prior to the transfer;
      (4)   To a partnership in the organization of the partnership if the former owner of the property transferred are immediately after the transfer, members of the partnerships and the interest in the partnership, received by each, is substantially in proportion to this interest in the property prior to the transfer; and
      (5)   From a partnership to the members thereof when made in kind in the dissolution of the partnership.
(`90 Code, § 7-9)  (Ord. 2454, passed - -)
§ 7-20  DUE DATE; RETURNS AND RECORDS.
   The tax levied hereunder shall be due and payable at the time and in the manner and form prescribed for payment of the state sales tax under the Sales Tax Law of the state.
(`90 Code, § 7-10)  (Ord. 2454, passed - -)
§ 7-21  PAYMENT; BRACKETS.
   The tax herein levied shall be paid to the tax collector at the time in form and manner provided for payment of the state sales tax under State Sales Tax Law.
(`90 Code, § 7-11)  (Ord. 2454, passed - -)
§ 7-22  TAXES TO BE A SUPERIOR CLAIM.
   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.
(`90 Code, § 7-12)  (Ord. 2454, passed - -)
§ 7-23  CLASSIFICATION; PERMIT.
   For the purpose of this article, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the State Sales Tax Code.
(`90 Code, § 7-13)  (Ord. 2454, passed - -)
§ 7-24  VENDORS' DUTIES; COLLECTION.
   (A)   The tax levied hereunder shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in this city to collect from the consumer or user, the full amount of the tax levied by this article, 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 the tax shall constitute a part of the price or charge, shall be a debt from the consumer or user to vendor until paid, and shall be recoverable at law in the same manner as other debts.
   (C)   A vendor, as defined herein, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied hereof, or willfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax herein levied, or makes 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, shall be deemed guilty of an offense, and upon conviction thereof shall be fined not more than $35, including costs.
(`90 Code, § 7-14)  (Ord. 2454, passed - -)
§ 7-25  RETURNS AND REMITTANCES; 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 Sales Tax Code.  Remittances of tax collected hereunder shall be subject to the same discount as may be allowed by the Code for collection of state sales taxes.
(`90 Code, § 7-15)  (Ord. 2454, passed - -)
§ 7-26  DEFINITIONS.
   (A)   For the purpose of this article, the following definition shall apply unless the context clearly indicates or requires a different meaning.
   TAX COLLECTOR.  The department of the city government or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax herein levied. 
(`90 Code, § 7-16)
   (B)   The definitions of words, terms and phrases contained in the State Sales Tax Code, 68 O.S. § 1352 and 1352.1, are hereby adopted by reference and made a part of this article. 
(`90 Code, § 7-17)
(Ord. 2454, passed - -)
§ 7-27  ADOPTION OF STATE REGULATIONS.
   68 O.S. § 217, is hereby adopted and made a part of this article, and interest and penalties at the rates and in amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this article.  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 article shall cause the tax to be delinquent.  In addition, if the delinquency continues for a period of five days, the taxpayer shall forfeit his or her claim to any discount allowed under this article.
(`90 Code, § 7-18)  (Ord. 2454, passed - -)
§ 7-28  WAIVER OF INTEREST AND PENALTIES.
   (A)   The interest or penalty of any portion thereof accruing by reason of a taxpayer's failure to pay the city tax herein levied may be waived or remitted in the same manner as provided for the waiver or remittance as applied in administration of the state sales tax, provided in 68 O.S. § 220.
   (B)   To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this article.
(`90 Code, § 7-19)  (Ord. 2454, passed - -)
§ 7-29  ERRONEOUS PAYMENTS; CLAIM FOR REFUND.
   (A)   Refund of erroneous payment of the city sales tax herein levied may be made to any taxpayer making 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.
   (B)   To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 227 are hereby adopted by reference and made a part of this article.
(`90 Code, § 7-20)  (Ord. 2454, passed - -)
§ 7-30  FRAUDULENT RETURNS.
   In addition to all civil penalties provided by this article, the willful failure or refusal of any taxpayer to make reports and remittances therein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this article shall be an offense, and upon conviction thereof the offending taxpayer shall be subject to the fine as provided in § 12-34 of this code.
(`90 Code, § 7-21)    (Ord. 2454, passed - -; Am. Ord. 2823, passed - -)
§ 7-31  EXEMPTION OF FERTILIZER.
   In addition to all other exemptions allowed by this article, the sales of agricultural fertilizer to persons regularly engaged for profit in the business of farming and/or ranching which are exempt from state sales taxes under provision of 68 O.S. § 1358 shall likewise be exempt from the city sales tax herein levied.
(`90 Code, § 7-22)  (Ord. 2454, passed - -)
§ 7-32  RECORDS CONFIDENTIAL.
   The confidential and privileged nature of the records and files concerning the administration of the city sales tax is legislatively recognized and declared, and to protect the same the provisions of 68 O.S. § 205 of the State Sales Tax Code, and each subsection thereof is hereby adopted by reference and made fully effective and applicable to administration of the city sales tax as is here set forth in full.
(`90 Code, § 7-23)  (Ord. 2454, passed - -)
§ 7-33  AMENDMENTS.
   The people of the city, by their approval of this article at the election herein above provided, hereby authorize the City Council by ordinances duly enacted to make administrative and technical changes or additions in the method and manner of administration and enforcing this article 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 city as provided by law.
(`90 Code, § 7-25)  (Ord. 2454, passed - -)
ARTICLE 3:  ADDITIONAL SALES TAX
§ 7-45  CITATION AND CODIFICATION.
   This article shall be known and may be cited as the “Special Sales Tax Article” and is hereinafter referred to as “this article.”
(`90 Code, § 7-27)  (Ord. 2640, passed - -)
§ 7-46  SUBSISTING STATE PERMITS.
   All valid and subsisting permits to do business by the State Tax Commission pursuant to the State Sales Tax Code are, for the purposes of this article, hereby ratified, confirmed and adopted in lieu of any requirement for any additional city permit for the same purpose.
(`90 Code, § 7-28)  (Ord. 2640, passed - -)
§ 7-47  TERMINATION.
   This article shall become and be effective on and after December 1, 1979, subject to approval of a majority of the registered voters of the city, voting on the same in the manner prescribed by law.  Upon approval by the voters as required above, this article shall remain in effect and not be repealed unless repealed by a majority of the registered voters of the city voting to repeal same in the manner prescribed by law.
(`90 Code, § 7-29)  (Ord. 2640, passed - -)
§ 7-48  PURPOSE AND REVENUES.
   (A)   The proceeds of the additional 1% sales tax levied and assessed by this article and the proceeds of the existing 2% sales tax of the city shall be used as follows.  The revenues generated by the sales tax shall be transferred to the Public Works Authority, to be used for the payment of operation and maintenance costs of the water system of the city and the payment of the debt service, including payment of interest and principal and premium, if any, as the same become due, whether at the stated maturity thereof by acceleration, call for redemption or otherwise, on indebtedness incurred by the authority.  Following payment of the debt service above stated and operation and maintenance costs of the system, any remaining revenue shall be paid over to the general fund of the city for use for the general purposes of the city.  Nothing herein contained shall affect the pledge of the existing 1% sales tax previously pledged to the payment of Series 1978 and EDA Series Bonds of the authority.
   (B)   Article 2 and this article are hereby amended to provide that the sales tax levied and assessed pursuant thereto, shall be used as set forth in this section.
(`90 Code, § 7-30)  (Ord. 2640, passed - -)
§ 7-49  TAX RATE-SALES SUBJECT TO TAX.
   There is hereby levied an excise tax of 1% upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of the state, including but not exclusive of the following:
   (A)   Tangible personal property, except newspapers and periodicals;
   (B)   Natural or artificial gas, electricity, ice, steam, or any other utility or public service, and associated delivery or transmission services, except water, sewage and refuse and those specifically exempt pursuant to the provisions of 68 O.S. §§ 1357 et seq.;
   (C)   Transportation for hire to persons by common carriers, including railroads both steam and electric, motor transportation companies, pullman car companies, airlines, and other means of transportation for hire, excluding:
      (1)   Transportation services provided by a tourism service broker which are incidental to the rendition of tourism brokerage services by such broker to a customer regardless of whether or not such transportation services are actually owned and operated by the tourism service broker. For purposes of this subsection, "tourism service broker" means any person, firm, association or corporation or any employee of such person, firm, association or corporation which, for a fee, commission or other valuable consideration, arranges or offers to arrange trips, tours or other vacation or recreational travel plans for a customer; and
      (2)   Transportation services provided by a funeral establishment to family members and other persons for purposes of conducting a funeral in this state;
   (D)   Telecommunications services that originate and terminate in this state and are charged to the consumer's telephone number or account in this state regardless of where the billing for such service is made, and all local telecommunications service and rental charges, including all installation and construction charges and all service and rental charges having any connection with transmission of any message or image.  Provided:
      (1)   The term "telecommunications services" shall mean the transmission of any interactive, two-way electromagnetic communications, including voice, image, data and information, through the use of any medium such as wires, cables, microwaves, cellular radio, radio waves, light waves, or any combination of those or similar media, but shall not include the following:
         (a)   Sales of value-added nonvocal services in which computer processing applications are used to act on the form, content, code, or protocol of the information to be transmitted, including charges for the storage of data or information for subsequent retrieval but not including services commonly known as voice mail;
         (b)   Any interstate telecommunications service which is:
            1.   Rendered by a company for private use within its organization; or
            2.   Used, allocated, or distributed by a company to its affiliated group; or
         (c)   Sales of any carrier access services, right of access services, telecommunications services to be resold, or telecommunications services used in the subsequent provision of, use as a component part of, or integrated into end-to-end telecommunications service; and
      (2)   The term "telecommunications services" shall include, but not be limited to sales of any interstate telecommunications services which:
         (a)   Entitle the subscriber to inward or outward calling respectively between a station associated with an access line in the local telephone system area or a station directly connected to any interexchange carrier's facilities and telephone or radiotelephone stations in diverse geographical locations specified by the subscriber; or
         (b)   Entitle the subscriber to private communications services which allow exclusive or priority use of a communications channel or group of channels between exchanges; and
      (3)   The term "interstate" includes any international service that either originates or terminates outside of the 50 United States and the District of Columbia;
   (E)   Printing or printed matter of all types, kinds, or character and, except for services of printing, copying or photocopying performed by a privately owned scientific and educational library sustained by monthly or annual dues paid by members sharing the use of such services with students interested in the study of geology, petroleum engineering or related subjects, any service of printing or overprinting, including the copying of information by mimeograph, multigraph, or by otherwise duplicating written or printed matter in any manner, or the production of microfiche containing information from magnetic tapes or other media furnished by customers;
   (F)   Service of furnishing rooms by hotel, apartment hotel, public rooming house, motel, public lodging house, or tourist camp;
   (G)   Service of furnishing storage or parking privileges by auto hotels or parking lots;
   (H)   Computer hardware, software, coding sheets, cards, magnetic tapes or other media on which prewritten programs have been coded, punched, or otherwise recorded, including the gross receipts from the licensing of software programs;
   (I)   Foods, confections, and all drinks sold or dispensed by hotels, restaurants, or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;
   (J)   Advertising of all kinds, types, and characters, including any and all devices used for advertising purposes except those specifically exempt pursuant to the provisions of 68 O.S. § 1357;
   (K)   Dues or fees to clubs including free or complimentary dues or fees which have a value equivalent to the charge that would have otherwise been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business;
   (L)   Tickets for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display, or other recreational events or activities, including free or complimentary admissions which have a value equivalent to the charge that would have otherwise been made;
   (M)   Charges made for the privilege of entering or engaging in any kind of activity, such as tennis, racquetball, or handball, when spectators are charged no admission fee;
   (N)   Charges made for the privilege of using items for amusement, sports, entertainment, or recreational activity, such as trampolines or golf carts;
   (O)   The rental of equipment for amusement, sports, entertainment, or other recreational activities, such as bowling shoes, skates, golf carts, or other sports or athletic equipment;
   (P)   The gross receipts from sales from any vending machine without any deduction for rental to locate the vending machine on the premises of a person who is not the owner or any other deductions therefrom;
   (Q)   The gross receipts or gross proceeds from the rental or lease of tangible personal property, including rental or lease of personal property when the rental or lease agreement requires the vendor to launder, clean, repair, or otherwise service the rented or leased property on a regular basis, without any deduction for the cost of the service rendered. If the rental or lease charge is based on the retail value of the property at the time of making the rental or lease agreement and the expected life of the property, and the rental or lease charge is separately stated from the service cost in the statement, bill, or invoice delivered to the consumer, the cost of services rendered shall be deducted from the gross receipts or gross proceeds;
   (R)   Flowers, plants, shrubs, trees, and other floral items, whether or not produced by the vendor, sold by persons engaged in florist or nursery business in this state, including all orders taken by an state business for delivery in another state. All orders taken outside this state for delivery within this state shall not be subject to the taxes levied in this section;
   (S)   Tangible personal property sold to persons, peddlers, solicitors, or other salesmen, for resale when there is likelihood that this state will lose tax revenue due to the difficulty of enforcing the provisions of the State Sales Tax Code because of:
      (1)   The operation of the business;
      (2)   The nature of the business;
      (3)   The turnover of independent contractors;
      (4)   The lack of place of business in which to display a permit or keep records;
      (5)   Lack of adequate records;
      (6)   The fact that the persons are minors or transients;
      (7)   The fact that the persons are engaged in service businesses; or
      (8)   Any other reasonable reason.
   (T)   Any taxable services and tangible personal property including materials, supplies, and equipment sold to contractors for the purpose of developing and improving real estate even though the real estate is intended for resale as real property.
   (U)   Any items taxed under 60 O.S. §§ 1354.1, 1354.2, and 1354.3.
(68 O.S. § 1354)  (`90 Code, § 7-31)  (Ord. 2640, passed - -; Am. Ord. 3084, passed 8-7-01)
§ 7-50  EXEMPTIONS.
   (A)   There is hereby specifically exempted from the tax levied by this article the gross receipts or gross proceeds exempted from the State Sales Tax Code those specific exemptions set out in 68 O.S. §§ 1355 through 1360. 
(`90 Code, § 7-32)  (Ord. 2640, passed - -; Am. Ord. 3086, passed 8-7-01)
   (B)   Also there is hereby specifically exempted from the tax levied the transfer of tangible personal property exempted from the State Sales Tax Code inclusive but not exclusive of the following:
      (1)   From one corporation to another corporation pursuant to a reorganization;  (As used in this section the term “reorganization” means a statutory merger or consolidation and the acquisition by a corporation of substantially all of the properties of another corporation when the consideration is solely all or a part of the voting stock of the acquiring corporation, or of its parent or subsidiary corporation.)
      (2)   In connection with the winding up, dissolution or liquidation of corporation only when there is distribution in kind to the shareholders of the property of the corporation;
      (3)   To a corporation for the purpose or organization of the corporation where the former owners of the property transferred are immediately after the transfer in control of the corporation, and the stock or securities received by each is substantially in proportion to this interest in the property prior to the transfer;
      (4)   To a partnership in the organization or the partnership if the former owners of the property transferred are immediately after the transfer, members of the partnerships and the interest in the partnership, received by each is substantially in proportion to his or her interest in the property prior to the transfer; and
      (5)   From a partnership to the members thereof when made in kind in the dissolution of the partnership.
(`90 Code, § 7-33)  (Ord. 2640, passed - -)
§ 7-51  DUE DATE; RETURNS AND REFUNDS.
   The tax levied hereunder 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 Sales Tax Code.
(`90 Code, § 7-34)  (Ord. 2640, passed - -)
§ 7-52  PAYMENT.
   The tax herein levied shall be paid to the Tax Collector at the time in form and manner provided for payment of state sales tax under the State Sales Tax Code.
(`90 Code, § 7-35)  (Ord. 2640, passed - -)
§ 7-53  TAX CONSTITUTES DEBT.
   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.
(`90 Code, § 7-36)  (Ord. 2640, passed - -)
§ 7-54  CLASSIFICATION OF TAXPAYERS.
   For the purpose of this article the classification of taxpayers hereunder shall be as prescribed by state law for the purpose of the State Sales Tax Code.
(`90 Code, § 7-37)  (Ord. 2640, passed - -)
§ 7-55  VENDORS' DUTIES; COLLECTION.
   (A)   The tax levied hereunder shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in this city to collect from the consumer or user the full amount of the tax levied by this article, 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, the tax shall constitute a part of the price or charge, shall be a debt from the consumer or user to vendor until paid, and shall be recoverable at law in the same manner as other debts.
   (C)   A vendor, as defined herein, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied hereof, or willfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax levied herein, or makes in any form of advertising, verbally or otherwise any statement which infers that he 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 shall be deemed guilty of an offense, and upon conviction thereof shall be fined as provided in § 12-34 of this code, plus costs.
(`90 Code, § 7-38)
§ 7-56  RETURNS AND REMITTANCES; DISCOUNTS.
   Returns and remittances of the tax levied herein 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 Sales Tax Code.  Remittances of tax collected hereunder shall be subject to the same discount as may be allowed by the code for collection of state sales taxes.
(`90 Code, § 7-39)  (Ord. 2640, passed - -)
§ 7-57  DEFINITIONS.
   (A)   For the purpose of this article, the following definition shall apply unless the context clearly indicates or requires a different meaning.
   TAX COLLECTOR.  The department of the city government or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax herein levied. 
(`90 Code, § 7-40)
   (B)   The definitions of words, terms and phrases contained in the State Sales Tax Code, 68 O.S. §§ 1352 and 1352.1, are hereby adopted by reference and made part of this article. 
(`90 Code, § 7-41)
(Ord. 2640, passed - -)
§ 7-58  INTEREST AND PENALTIES; DELINQUENCY.
   68 O.S. § 217 is hereby adopted and made a part of this article 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 by this article.  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 article shall cause the tax to be delinquent.  In addition, if the delinquency continues for a period of five days the taxpayer shall forfeit his claim to any discount allowed under this article.
(`90 Code, § 7-42)  (Ord. 2640, passed - -)
§ 7-59  WAIVER OF INTEREST AND PENALTIES.
   The interest or penalty or any portion thereof accruing by reason of taxpayer's failure to pay the tax herein levied may be waived or remitted in the same manner as provided for the waiver or remittance as applied in administration of the state sales tax provided in 68 O.S. § 220.  To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this article.
(`90 Code, § 7-43)  (Ord. 2640, passed - -)
§ 7-60  ERRONEOUS PAYMENTS; CLAIM FOR REFUND.
   Refund of erroneous payment of the city sales tax herein levied may be made to any taxpayer making erroneous payment in the manner and procedures, and under the same limitations of time, as provided for administration of the state sales tax as set forth in 68 O.S. § 227, and to accomplish the purposes of this section, the applicable provisions of 68 O.S. § 277 are hereby adopted by reference and made a part of this article.
(`90 Code, § 7-44)  (Ord. 2640, passed - -)
§ 7-61  FRAUDULENT RETURNS.
   (A)   In addition to all civil penalties provided by this chapter, the wilful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this article shall be an offense.
   (B)   Upon conviction thereof the offending taxpayer shall be subject to punishment as provided in § 12-34 of this code.
(`90 Code, § 7-45)  (Ord. 2823, passed - -)
§ 7-62  RECORDS CONFIDENTIAL.
   (A)   The confidential and privileged nature of the records and files concerning the administration of the city sales tax is legislatively recognized and declared and to protect the same the provisions of 68 O.S. § 205 of the State Sales Tax Code.
   (B)   Each subsection thereof is hereby adopted by reference and made fully effective and applicable to administration of the city sales tax as if here set forth in full.
(`90 Code, § 7-46)  (Ord. 2640, passed - -)
§ 7-63  AMENDMENTS.
   (A)   The people of the city, by their approval of this article as the election hereinabove provided, hereby authorize the City Council by ordinances duly enacted to make administrative and technical changes or additions in the method and manner of administration and enforcing this article as may be necessary or proper for efficiency and fairness.
   (B)   The rate of tax herein provided shall not be changed without approval of the qualified electors of the city as provided by law.
(`90 Code, § 7-48)  (Ord. 2640, passed - -)
ARTICLE 3A:  CAPITAL IMPROVEMENTS SALES TAX
§ 7-65  CITATIONS AND CODIFICATION.
   This article shall be known and may be cited as the “City of Guthrie Capital Improvements Sales Tax Ordinance,” and the same is hereby codified and incorporated into the Code of Ordinances.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-66  TAX IMPOSED.
   There is hereby imposed an excise tax of .75% (in addition to any and all other excise taxes now in force) to be levied upon the gross proceeds or gross receipts derived from all sales taxable under the Oklahoma Sales Tax Code.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-67  PURPOSE OF REVENUES.
   (A)   The .75% excise tax levied hereunder shall be used to finance or fund capital improvements and related costs, to include debt service on obligations issued to finance said capital improvements; the improvements to be reviewed by the Guthrie Area Projects Committee and approved by the City Council by resolution.
   (B)   All revenues generated by this article shall be deposited in a limited-purpose fund and money in this limited-purpose tax fund shall be expended only as accumulated and only for the purpose specified in this article as approved by a vote of the qualified electors of the city as provided for in § 7-68.
   (C)   For purposes of this section, the term CAPITAL IMPROVEMENTS shall have and be given the same meaning as set forth in 11 O.S. § 17-110.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-68  EFFECTIVE DATE.
   The provisions of this article and the collection of the excise tax referenced herein shall become effective on and after July 1, 2016, subject to approval by a majority of the qualified electors of the city voting on the same in the manner prescribed by law, terminating on June 30, 2021.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-69  SUBSISTING STATE PERMITS.
   All valid and subsisting permits to do business issued by the Oklahoma Tax Commission pursuant to the Oklahoma Sales Tax Code are, for the purposes of this article, hereby ratified, confirmed and adopted in lieu of any requirement for an additional city permit for the same purpose.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-70  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 sales tax under the Oklahoma Sales Tax Code and all tax laws of the State of Oklahoma.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-71  TAX IN ADDITION TO TAXES CURRENTLY LEVIED: ADMINISTRATION AND COLLECTION PROCEDURES.
   The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the city including but not limited to those levied and assessed by Ordinance No. 2454,  Ordinance No. 2575, and Ordinance No. 2640 each as amended. The tax levied by this article shall be administered and collected in accordance with the procedures and provisions of Article 2 and Article 3 of Chapter 7 of the Code of Ordinances, City of Guthrie, Oklahoma, called the “Guthrie Sales Tax Article,” in the same manner as provided for the administration and collection of other sales and excise taxes of the city.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-72  AMENDMENTS.
   The people of the City of Guthrie, Oklahoma, by their approval of this article at the election herein above provided for, hereby authorize the City Council by ordinance duly enacted to make such administrative and technical changes or additions in the method and manner of administration and enforcing this article as may be necessary or proper for efficiency and fairness or in order to make the same consistent with the Oklahoma Sales Tax Code, as amended, except that the rate of the tax and the limited purpose of the use of the tax herein provided for shall not be changed without approval of the qualified electors of the city as provided by law.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
§ 7-73  PROVISIONS CUMULATIVE.
   The provisions hereof shall be cumulative and in addition to any and all other taxing provisions of city ordinances.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16)
ARTICLE 4:  UTILITY TAX ON GAS SALES
§ 7-75  LEVY OF TAX.
   From and after March 3, 1981, 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 other taxes pursuant to 68 O.S. §§ 2601 to 2605.
(`90 Code, § 7-52)  (Ord. 2676, passed 3-3-81)
§ 7-76  APPLICABILITY.
   (A)   The tax levied under § 7-75 shall, when levied, apply to all persons, firms, associations or corporations engaged in the business of furnishing gas within the city limits.
   (B)   It shall not apply to any person, firm, association or corporation operating under a valid franchise from the city.
(`90 Code, § 7-53)  (Ord. 2676, passed 3-3-81)
§ 7-77  PLACEMENT OF FUNDS.
   The tax levied under § 7-75 of this article shall be payable monthly and placed in the general revenue fund of the city.
(`90 Code, § 7-54)  (Ord. 2676, passed 3-3-81)
§ 7-78  ACTIONS AGAINST VIOLATORS.
   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 the person, firm or corporation for the amount of tax, and all expenses of collecting same, including reasonable attorney's fees.
(`90 Code, § 7-55)  (Ord. 2676, passed 3-3-81)
§ 7-79  TAX CONSTITUTES LIEN.
   The tax so 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 gas within the city limits.
(`90 Code, § 7-56)  (Ord. 2676, passed 3-3-81)
ARTICLE 5:  HOTEL TAX
§ 7-90  SHORT TITLE.
   This article shall be known and cited as the “Hotel Tax Article.”
(Ord. 3034, passed 6-16-98)
§ 7-91  DEFINITIONS.
   For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   CITY MANAGER.  The City Manager of Guthrie.
   HOTEL.  Any building or buildings, structures, trailer or other facility which are used for the accommodation of guests whether the rooms are in one or several structures.  The term shall include hotels, apartment hotels, motels, tourist homes, house or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, dormitory space where bed space is rented to individuals or groups, apartments not occupied by “permanent residents,” and all other facilities where rooms or sleeping facilities or space are furnished for consideration.  The term shall not mean hospitals, sanitariums or nursing homes.
   OCCUPANCY.  The use or possession, or the right to the use or possession of, any room or rooms in a hotel, or the right to use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.
   OCCUPANT.  A person, who, for a consideration, uses, possesses or has the right to the use or possession of any room or rooms in a hotel under any lease, concession, permit right of access, license to use or other agreement.
   OPERATOR.  Any person operating a hotel in this city, including, but not limited to the owner, proprietor, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating the hotel.
   PERMANENT RESIDENT.  Any occupant who as or shall have the right to occupancy of any room or rooms in a hotel for at least 30 consecutive days during the current calendar year or preceding year.
   RENT.  The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.
   RETURN.  Any return filed or required to be filed as herein provided.
   ROOM.  Any room or rooms of any kind in any part or portion of the hotel which is available or let out for use or possession for any purpose other than a place of assembly.  As used herein, “place of assembly” means a room or space which is capable of being occupied by 75 or more persons and which is used for educational, recreational or amusement purposes and shall include dance halls; cabarets; night clubs; restaurants; any room or space for public or private banquets, feasts, socials; card parties or weddings; lodge and meeting halls or rooms; skating rinks; gymnasiums; swimming pools; billiards; bowling and table tennis rooms; halls or rooms used for public or private catering purposes; funeral parlors; markets; recreational rooms; concert halls; broadcasting studios; and all other places of similar type of occupancy.
   TAX.  The tax levied pursuant to this article.
(Ord. 3034, passed 6-16-98)
§ 7-92  TAX LEVIED.
   There is hereby levied an excise tax of 4% upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel in the city, except that this tax shall not be imposed where the rent is less than $5 per day.
(Ord. 3034, passed 6-16-98)
§ 7-93  EXEMPTIONS.
   (A)   The following shall be exempt from the tax levied in this article:
      (1)   Permanent residents;
      (2)   Officers, agents, representatives or employees of the United States Government or any agency or division thereof whose occupancy of the room is required in connection with the official business or affairs of the government, agency or division thereof;
      (3)   Officers, agents, representatives or employees of the state or any political subdivision thereof whose occupancy of the room is required in connection with the official business or affairs of the state or political subdivision thereof; and
      (4)   Officers, agents, representatives or employees of any organization, corporation or association organized and operating exclusively for religious, charitable, philanthropic or educational purposes provided that its primary purpose is not carrying on a trade or business for profit.
   (B)   (1)   Any person claiming to be exempt from the tax must obtain a certificate from the City Manager that the organization, association or corporation with which he or she is affiliated is exempt from the tax.
      (2)   Prior to issuing a certificate, the organization, association or corporation shall certify to the City Manager in writing that the occupant is its agent, representative or employee and that his or her occupancy of the room is required in connection with the affairs of the organization, association or corporation.
(Ord. 3034, passed 6-16-98)
§ 7-94  TAXES SHOWN ON BILLS.
   The operator shall separately designate, charge and show the tax on all bills, statements, receipts or any other evidence of charges or payment of rent for occupancy issued or delivered by the operator.
(Ord. 3034, passed 6-16-98)
§ 7-95  OPERATORS' DUTIES; COLLECTION AND RECORDS.
   (A)   The operator shall be responsible for the collection of tax from the occupant and shall be liable to the city for the tax.
   (B)   It shall be the duty of every operator to keep and preserve suitable records of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon in a form as the City Manager may by regulation require.  All records shall remain in the city and be available for inspection and examination at any time upon demand by the City Manager or duly authorized agent or employee of the city, and shall be preserved for a period of three years, unless the City Manager has authorized in writing their destruction within that period or may require that they be kept longer.  The burden of proving that a sale was exempt from this tax shall be upon the operator who made the sale.
   (C)   (1)   Every operator shall file with the City Manager a return of occupancy and of rents and of the taxes payable thereon for the period ending March 31, June 30, September 30, and December 31 of each year from the effective date of this article.
      (2)   The City Manager may permit or require returns to be made by shorter or longer periods and upon the dates as he or she may specify.  The form of return shall be prescribed by the City Manager and shall contain the information as he or she may deem necessary for the proper administration of this article.  The City Manager may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
(Ord. 3034, passed 6-16-98)
§ 7-96  PAYMENT.
   (A)   At the time of filing a return of occupancy and of rents, each operator shall pay to the City Manager the taxes imposed by this article upon the rents included in the return, as well as all other ironies collected by the operator acting or purporting to act under the provisions of this article.
   (B)   All the taxes for the period for which a return is required to be filed shall be due from the operator and payable to the City Manager on or before the date fixed for the filing of the return of the period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and the taxes due thereon.
(Ord. 3034, passed 6-16-98)
§ 7-97  SURETY BOND REQUIRED.
   (A)   Where the City Manager believes that any operator is about to cease business, leave the state or remove or dissipate assets, or for any other similar reason he or she believes it necessary in order to protect revenues under this article, he or she may require the operator to file with the city a bond issued by a surety company authorized to transact business in this state in the amount as the City Manager may fix to secure the payment of any tax or penalties and interest due, or which may become due from the operator.  In the event that the City Manager determines that an operator is to file the bond, he or she shall give notice to the operator specifying the amount of bond required.  The operator shall file the bond within five days after the giving of the notice unless within the five days the operator shall request in writing a hearing before the City Council, at which the necessity and amount of the bond shall be determined by the City Council.
   (B)   The determination shall be final and shall be complied with within 15 days thereafter.
   (C)   In lieu of the bond, securities approved by the City Manager, or cash in the amount as he or she may prescribe, may be deposited with the City Manager, who may at any time after five days notice to the depositor, apply them to any tax and/or any penalties due and for that purpose the securities may be sold at private or public sale.
(Ord. 3034, passed 6-16-98)
§ 7-98  ASSESSMENT AND DETERMINATION.
   If a return required by this article is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the City Manager from information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, a number of rooms, location, scale of rents, comparable rents, types of accommodation and services, number of employees or other factors.  Written notice of the assessment shall be given to the person liable for the collection and payment of the tax.  The assessment shall finally and irrevocably fix and determine the tax unless the person against whom it is assessed, within 90 days after the giving of notice of the assessment, shall apply in writing to the City Council for a hearing or unless the City Manager on his or her own motion shall reassess the same.  After the hearing, the City Council shall give written notice of its determination to the person against whom the tax is assessed and the determination shall be final.
(Ord. 3034, passed 6-16-98)
§ 7-99  REFUNDS.
   (A)   The City Manager shall refund or credit any tax erroneously, illegally or unconstitutionally collected if written application to the City Manager for the refund shall be made within 90 days from the date of payment thereof.  For like causes, and in the same period, a refund may be so made upon the initiative and the order of the City Manager.  Whenever a refund is made, the reasons therefor shall be stated in writing.  The application may be made by the person upon whom the tax was imposed and who has actually paid the tax.  The application may also be made by the person who has collected and paid the tax to the City Manager providing that the application is made within 90 days of the payment by the occupant to the operator, but no refund of money shall be made to the operator until he or she has repaid to the occupant the amount for which the application for refund is made.  The City Manager, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant.
   (B)   Upon application for a refund, the City Manager may receive evidence with respect thereto, and make the investigation as he or she deems necessary.  After making a determination as to the refund, the City Manager shall give written notice thereof to the applicant.  The determination shall be final unless the applicant, within 90 days of the notice shall apply in writing to the City Council for a hearing. After the hearing, the City Council shall give written notice of its decision to the applicant.
(Ord. 3034, passed 6-16-98)
§ 7-100  NOTICES.
   Notices provided for under this article shall be deemed to have been given when the notice has been delivered personally to the operator or deposited in the United States Mail to the last known address of the operator.
(Ord. 3034, passed 6-16-98)
§ 7-101  REMEDIES EXCLUSIVE.
   The remedies provided in this article shall be exclusive remedies available to any person for the review of tax liability imposed by this article.
(Ord. 3034, passed 6-16-98)
§ 7-102  ADDITIONAL POWERS OF CITY MANAGER; SUBPOENAING RECORDS.
   (A)   In addition to all other powers granted to the City Manager, he or she is hereby authorized and empowered:
      (1)   To make, adopt and amend rules and regulations in writing appropriate to the carrying out of this article for the purposes thereof;
      (2)   To extend for cause shown this time for filing any return for a period not exceeding 60 days, and for cause shown to waive, remit or reduce penalties or interest;
      (3)   To delegate his or her functions hereunder to an assistant or other employee or employees of the city;
      (4)   To assess, reassess, determine, revise and readjust the taxes imposed by this article;
      (5)   To prescribe methods for determining the taxable and nontaxable rents.
   (B)   The City Manager or his or her designated representative shall have the power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this article.  The City Manager shall have the power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of his or her duties hereunder and of the enforcement of this article and to examine them in relation thereto.
(Ord. 3034, passed 6-16-98)
§ 7-103  CERTIFICATES OF REGISTRATION.
   (A)   Prior to commencement of business or opening, every operator shall file with the City Manger a certificate of registration and an affidavit and designation of operator on forms prescribed by the City Manager.  The City Manager shall, within five days after the registration, issue without charge to the operator so designated a certificate of authority empowering the operator to collect the tax from the occupant and duplicates thereof for each additional hotel.
   (B)   Each certificate or duplicate shall state the hotel to which it is applicable.
   (C)   The certificate of authority shall be permanently displayed by the operator in a manner as it may be seen and come to the notice of all occupants and persons seeking occupancy.  The certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the City Manager upon cessation of business of the hotel named, or upon its sale or transfer, or upon the change of designated operator.
(Ord. 3034, passed 6-16-98)
§ 7-104  DELINQUENT TAXES; INTEREST.
   If any tax levied by this article becomes delinquent, the person responsible and liable for the tax shall pay interest on the unpaid tax at the rate of 1.5% per month on the unpaid balance from the date of delinquency until the unpaid balance is paid in full.
(Ord. 3034, passed 6-16-98)
§ 7-105  DUE DATES.
   The tax levied by this article shall be due and payable at the time filing of the returns provided for in this article is required.  All taxes not paid within five days from the time they become due shall be delinquent.
(Ord. 3034, passed 6-16-98)
§ 7-106  DISCOUNT.
   In order to remunerate an operator for keeping tax records, filing reports and remitting the tax when due, a 2.25% discount shall be allowed upon all taxes paid prior to the time they become delinquent.
(Ord. 3034, passed 6-16-98)