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A. Failure To Pay Tax: 68 Oklahoma Statutes section 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 such tax to be delinquent. In addition, if the delinquency continues for a period of five (5) days, the taxpayer shall forfeit his claim to any discount allowed under this article. (2015 Code § 7-220)
B. Waiver: The interest or penalty, or 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 as applied in administration of the state sales tax provided in 68 Oklahoma Statutes section 220. To accomplish the purposes of this section, the applicable provisions of said section 220 are hereby adopted by reference and made a part of this article. (2015 Code § 7-221)
In addition to all civil penalties provided by this article, 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 and, upon conviction thereof, the offending taxpayer shall be subject to a fine as provided in section 1-4-1 of this code. (2015 Code § 7-223)
Refund of erroneous payment of the city sales tax herein levied may be made to any taxpayer making the 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 Oklahoma Statutes section 227. To accomplish the purpose of this section, the applicable provisions of said section 227 are hereby adopted by reference and made a part of this article. (2015 Code § 7-222)
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 the state sales tax code, 68 Oklahoma Statutes section 205, and each subsection thereof, are hereby adopted by reference and made fully effective and applicable to the administration of the city sales tax as if herein set forth in full. (2015 Code § 7-224)
The people of the city, by their approval of the sales tax ordinances, hereby authorize the city council, by ordinance duly enacted, to make such administrative and technical changes or additions in the method and manner of administering and enforcing this article as may be necessary or proper for efficiency and fairness. Neither the rate of the tax herein provided nor the use to which the revenue is put shall be changed without approval of the qualified electors of the city as provided by law. (2015 Code § 7-225)
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