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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)
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)
(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)
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)
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)
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