2-2-3: CLASSIFICATION OF TAXPAYERS:

For the purpose of this chapter, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the Oklahoma sales tax code 1 . (1985 Code § 7-204)

 

Notes

1	1. 68 OS § 1350 et seq.

2-2-4: 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 chapter, hereby ratified, confirmed and adopted in lieu of any requirement for an additional city permit for the same purpose. (1985 Code § 7-205)

2-2-5: TAXES IMPOSED; EFFECTIVE DATES; PURPOSES:

The following city sales taxes, in the total amount of three and one-half percent (3.5%), 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 qualified registered voters of the city voting on same in elections conducted in the manner prescribed by Oklahoma Statutes:

   A.   Ordinance 3: Ordinance 3, effective August 1, 1967, levied a one cent ($0.01) tax to provide revenues for the support of the functions of the municipal government of the city. (1985 Code § 7-207; amd. 2007 Code)

   B.   Ordinance 20: Ordinance 20, effective October 22, 1971, levied an annual two percent (2%) tax upon the gross receipts from residential and commercial sales of gas in lieu of other taxes. (Ord. 20, 10-4-1971)

   C.   Ordinance 83-2: Ordinance 83-2, effective September 1, 1983, levied a two cent ($0.02) tax to be used for capital improvements, including, but not limited to, pipelines, water hydrants, water plant, and/or vehicles. The revenues of this tax are to be paid over to the general fund of the city for said capital improvements.

   D.   Ordinance 83-4: Ordinance 83-4, also known and cited as the amendment to Okemah special sales tax ordinance of 1983, became effective October 1, 1983. It amended ordinance 83-2 by splitting the approved uses of the two cent ($0.02) tax as follows:

      1.   One-half (1/2) of the revenues of the two cent ($0.02) tax shall be transferred to the Okemah utilities authority, an Oklahoma public trust, to be used first for the payment of the debt service of the said trust, providing that following payment of the debt service, any remaining revenue shall be paid into the general fund of the city for general purpose use of the city.

      2.   One-half (1/2) of the revenues of the two cent ($0.02) tax shall be deposited to the general fund of the city for use on capital improvements of the city as stated in ordinance 83-2.

   E.   Ordinance 97-09-03: Ordinance 97-09-03, effective November 1, 1997, levies and assesses an excise tax of three cents ($0.03) upon the purchase price of the storage, use or consumption of tangible, personal property purchased outside the state of Oklahoma and brought into the city. The purpose of this tax is to provide revenues for the support of functions of the municipal government of the city. (1985 Code § 7-207; amd. 2007 Code)

   F.   Ordinance 99-02-01:

      1.   Citation: This subsection shall be known and may be cited as the second amendment to Okemah special sales tax ordinance of 1983.

      2.   Effective Date: The provisions of ordinance 99-02-01 shall become effective on and after May 1, 1999.

      3.   Purpose Of Revenues: The proceeds of the two percent (2%) sales tax levied and assessed by this subsection shall be used as follows:

         a.   One-half (1/2) of the revenues generated by such sales tax shall be transferred to the Okemah utilities authority, to be used first for the payment of the debt service, including payments of interest and principal and premium, if any, as the same become due, whether at the stated maturity thereof by acceleration, call for redemption or otherwise, on indebtedness incurred by said authority; provided, that following payment of the debt service above stated, any remaining revenues shall be paid back to the general fund of the city for the use of the general purposes of the city; provided, however, prior to the incurrence of any indebtedness by said authority, the revenues may be used to pay any costs related to the current water project and may be accumulated for such purpose; and

         b.   One-half (1/2) of the revenues generated by such sales tax shall be deposited to the general fund of the city for use on capital improvements of the city and/or shall be used to create new jobs and retain existing jobs in the city by: 1) paying the costs incidental to and debt service on obligations issued to assist in the establishment of business and/or industrial facilities to be owned or used by said businesses or industrial entities or the city or public trusts having the city as beneficiary, for no consideration other than the economic benefit to be provided to the citizens of the city, by the establishment of said facilities and by the creation of new jobs, as will be further specified in an agreement(s) to be negotiated; and/or 2) providing funds for the economic development of the city, including, but not limited to, the creation of funds to be used for marketing Okemah to potential new businesses and/or industries, for creating new jobs by attracting new businesses and/or industries to Okemah, to retain existing jobs and create additional jobs by expansion of existing businesses and industries and to provide such capital improvements as may be required to locate and attract such new business or industry or to retain or expand such existing business or industry, all for the purposes of job creation or job retention for Okemah, including, but not limited to, the payment of debt service and related fees and expenses on any indebtedness incurred by the city or public trusts having the city as beneficiary for such purposes. The city council shall determine in its sole discretion the percentage or amount of said revenues to be expended for the various purposes described in this subsection F3b. (Ord. 99-02-01, 2-4-1999)

   G.   Ordinance 99-03-01:

      1.   Citation: This subsection shall be known and may be cited as the city sales tax ordinance of 1999.

      2.   Tax Imposed: There is hereby imposed an excise tax of one-half of one percent (0.5%) (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.

      3.   Purpose Of Revenues: It is hereby declared to be the purpose of this subsection to provide revenues to pay debt service or associated costs in connection with facilities to be financed by the city or a public trust having the city as beneficiary thereof, for use by Quantum Construction Technologies, Inc., or related entities (collectively, "Quantum"), provided any excess amounts shall be available to create new jobs and retain existing jobs in the city by paying the costs incidental to and debt service on obligations issued to assist in the establishment of business and/or industrial facilities to be owned or used by said businesses or industrial entities or the city or public trusts having the city as beneficiary, said sales tax to be made available and expended for the above purposes for no consideration other than the economic benefit to be provided to the citizens of the city by the establishment of said facilities and by the creation of new jobs, as will be further specified in an agreement(s) to be negotiated.

      4.   Effective Date And Termination Date: The provisions of this subsection and the collection of the excise tax referenced herein shall only become effective if the city council shall adopt a resolution providing that the proceeds of the tax referenced herein are needed (said determination of need being made in the sole discretion of the city council) to pay a debt service or associated costs in connection with the referenced facilities to be financed for Quantum, provided said effective date shall be the first day of a calendar quarter and notice of said effective date shall be provided in writing to the Oklahoma tax commission by the fifteenth day of the month next preceding the referenced calendar quarter, and provided further said ordinance shall be subject to approval by a majority of the qualified electors of the city voting on the same in the manner prescribed by law. The provisions of this subsection and the collection of the excise tax referenced herein shall terminate and said excise tax shall not be collected after December 31, 2019.

      5.   No Repeal Of Tax: This subsection and the excise tax levied pursuant hereto shall not be repealed by the city council or by referendum of the registered qualified voters of the city in the event the proceeds of the referenced excise tax are being used or have been pledged by the city or any public trust having the city as beneficiary for the purpose of paying debt service on obligations issued by the city or any public trust having the city as beneficiary.

      6.   Tax In Addition To Taxes Currently Levied; Administrative Proceedings: The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the city, including those levied and assessed by ordinance 3 of the city and by ordinance 83-2, as amended by ordinance 83-4, and as potentially further amended by ordinance 99-02-01 (subject to approval by voters of the city on April 6, 1999); provided, however, that those provisions of said ordinances relating to the provisions of this chapter shall apply to the excise tax levied and assessed by this subsection. For purposes of this subsection, references in this chapter and this code to specific provisions of the Oklahoma Statutes shall be deemed to be references to said statutory provisions, as amended. (Ord. 99-03-01, 3-11-1999)

2-2-6: 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. (2007 Code)

2-2-7: TAX DUE DATE:

The tax levied hereunder shall be due and payable at the time and in the manner and form prescribed for payment of the state sales tax under the Oklahoma sales tax code. (1985 Code § 7-215)

2-2-8: PAYMENT OF TAX; BRACKETS:

   A.   The tax herein levied shall be paid to the tax collector at the time and in the form and manner provided for payment of state sales tax.

   B.   The bracket system for the collection of the city sales tax by the tax collector shall be the same as is hereafter adopted by the agreement of the city and the tax collector in the collection of the city sales tax and the state sales tax. (1985 Code § 7-216)

2-2-9: TAX CONSTITUTES DEBT:

The taxes, penalty and interest due under this chapter shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors, and may be collected by suit as any other debt. (1985 Code § 7-217)

2-2-10: COLLECTION BY VENDORS:

   A.   The tax levied hereunder shall be paid by the consumer or user to the vendor. It shall be the duty of each and every vendor in this city to collect from the consumer or user the full amount of the tax levied by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof.

   B.   Vendors shall add the tax imposed hereunder, or the average equivalent thereof, to the sales price or charge, and when added, such tax shall constitute a part of such price or charge, shall be a debt from the consumer or user to vendor until paid, and shall be recoverable at law in the same manner as other debts. (1985 Code § 7-218)

   C.   A vendor who wilfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by this chapter, or wilfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax herein levied, or makes in any form of advertising, verbally or otherwise, any statement which infers that he is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever, is deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided in section 1-4-1 of this code.

   D.   Any sum or sums collected or required to be collected in accordance with this chapter shall be deemed to be held in trust for the city. Any person, firm, corporation, joint venture or association or other legal entity that wilfully or intentionally fails, neglects or refuses to collect the sums required to be collected or paid shall be deemed guilty of a misdemeanor. (1985 Code § 7-218; amd. 2007 Code)

2-2-11: RETURNS, REMITTANCES AND DISCOUNTS:

Returns and remittances of the tax herein levied and collected shall be made to the tax collector at the time and in the manner, form and amount as prescribed for returns and remittances of tax collected hereunder and shall be subject to the same discount as may be allowed by the Oklahoma sales tax code for collection of state sales taxes. (1985 Code § 7-219)

2-2-12: DELINQUENCIES; INTEREST AND PENALTIES:

   A.   Delinquency; Statute Adopted: Section 217 of title 68 of the Oklahoma Statutes is hereby adopted and made a part of this chapter, 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 chapter. 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 chapter 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 chapter. (1985 Code § 7-220)

   B.   Waiver Of Interest And Penalties: 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 statute section are hereby adopted by reference and made a part of this chapter. (1985 Code § 7-221)

2-2-13: ERRONEOUS PAYMENTS; CLAIM FOR REFUND:

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 statute section are hereby adopted by reference and made a part of this chapter. (1985 Code § 7-222)