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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)
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)
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)
In addition to all civil penalties provided by this chapter, 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 chapter 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. (1985 Code § 7-223; amd. 2007 Code)
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 administration of the city sales tax as if here set forth in full. (1985 Code § 7-224)
The people of the city, by their approval of the sales tax ordinances, hereby authorize the mayor and 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 chapter 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. (1985 Code § 7-225)