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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)
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)
(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)
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, 2046.
(Ord. 3254, passed 6-3-14; Am. Ord. 3269, passed 4-7-15; Am. Ord. 3277, passed 1-19-16; Am. Ord. 3405, passed 1-16-24)
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)
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)
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)
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)
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