ARTICLE A. SALES TAX

SECTION:

3-3A-1: Short Title

3-3A-2: Definitions

3-3A-3: Taxes Imposed; Rates; Purposes

3-3A-4: Subsisting State Permits

3-3A-5: Classification Of Taxpayers

3-3A-6: Sales Subject To Tax; Exemptions

3-3A-7: Tax Due Date

3-3A-8: Payment Of Tax; Brackets

3-3A-9: Collection By Vendors

3-3A-10: Returns, Remittances And Discounts

3-3A-11: Delinquencies; Interest And Penalties

3-3A-12: Failure To File; Fraudulent Returns

3-3A-13: Enforcement Of Payment

3-3A-14: Refund Of Erroneous Payments

3-3A-15: Records Confidential

3-3A-16: Amendments

3-3A-17: Provisions Cumulative

3-3A-1: SHORT TITLE:

This article shall be known and may be cited as CITY OF OILTON SALES TAX ORDINANCE. (2015 Code § 7-201)

3-3A-2: DEFINITIONS:

   A.   The definitions of words, terms and phrases contained in 68 Oklahoma Statutes section 1352 and 37 Oklahoma Statutes sections 576 and 593 are hereby adopted by reference and made a part of this article.

   B.   The following words and terms, when used in this article, shall have the meanings ascribed to them in this subsection:

GROSS RECEIPTS: The definition in the state sales tax code is hereby augmented to contain the additional following words:

The total retail sale price received for the sale, preparation or service of mixed beverages, ice and non-alcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation or service occurs shall constitute the gross receipts from such transaction.

SALE: The definition in the state sales tax code is hereby augmented to contain the additional following words:

Includes the sale, preparation or service of ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with alcoholic beverages for consumption on the premises where such sale, preparation or otherwise occurs.

TAX COLLECTOR: The department of the city or the official agency of the state duly designated according to law or contract and authorized by law to administer the collection of the tax levied in this article. (2015 Code §§ 7-202, 7-203; amd. 2016 Code)

3-3A-3: TAXES IMPOSED; RATES; PURPOSES:

The following city sales taxes, in the total amount of five percent (5%), shall be imposed and effective as indicated, unless otherwise extended by a vote of the people. Said taxes have been approved by a majority of the registered voters of the city voting on same in elections conducted in the manner prescribed by 11 Oklahoma Statutes section 16-112.

   A.   A flat three percent (3%) sales tax.

   B.   A one percent (1%) sales tax designated for improvements to city streets pursuant to ordinance 153 which tax is scheduled to expire December 31, 2016.

   C.   A one percent (1%) sales tax designated for construction and improvement of facilities, transportation and equipment of the Oilton public schools pursuant to ordinance 154 which tax is scheduled to expire December 31, 2016.

   D.   A two percent (2%) sales tax designated for operation, maintenance and debt service of the city's sanitary sewer system pursuant to ordinance 167, which ordinance shall be effective beginning January 1, 2017 through December 31, 2046, or as long as there is debt outstanding related to the construction of improvements to the city's sanitary sewer system. (2016 Code)

3-3A-4: 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 purpose of this article, hereby ratified, confirmed and adopted in lieu of any requirement for an additional city permit for the same purpose. (2015 Code § 7-205)

3-3A-5: CLASSIFICATION OF TAXPAYERS:

For the purpose of this article, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the Oklahoma sales tax code. (2015 Code § 7-204)

3-3A-6: SALES SUBJECT TO TAX; EXEMPTIONS:

The city sales tax shall be levied upon the gross receipts or gross proceeds of such sales as specified by Oklahoma Statutes, and exemptions from such taxes shall be allowed pursuant to Oklahoma Statutes. (2016 Code)