(A) Power to levy and assess tax. The City Council, being vested with power to do so, does hereby levy and assess on annual tax upon the gross receipts from the fees charged by the operators of any solid waste disposal sites or the dumping or abandoning or the accepting of any solid waste as defined in 63 O.S. § 1-2301.
(B) Application of tax. The tax authorized to be levied under division (A) above shall be levied at the time this section shall take effect and shall apply to all persons, firms, associations or corporations engaged in the business of operating landfills in the city.
(C) Tax levied payable monthly. This tax now levied in division (A) above shall be levied for a term of not less than one year and shall continue in effect until further amended or appealed; and shall be payable monthly to the City Clerk and placed in the General Fund of the city. Payments shall be due on or before the fifteenth of each month of each year. The amount of the tax shall be 1% of the operator’s monthly gross receipts.
(D) Penalties. Should any person, firm or corporation fail or refuse to pay the tax when levied, action may be taken against the person, firm or corporation for the amount of the tax. All expenses for the collection of the same including reasonable attorney fees, shall be paid by the part or parties if the action is taken again.
(E) Lien for tax. The tax so imposed shall constitute first and prior lien on all the assets located in the city of any person, firm or corporation engaged in the business of operating a solid waste disposal location.
(2002 Code, § 114.03) (Ord. 224, passed 8-18-1986) Penalty, see § 10.99