A. The permanent rules of the State Tax Commission pertaining to the sales and use tax, as codified in title 710, chapter 65, of the Oklahoma Administrative Code (O.A.C. § 710:65-1-1 et seq.), promulgated through June 25, 2000, for the purpose of compliance with the Administrative Procedures Act (75 O.S. § 250 et seq.) and to facilitate the administration, enforcement, and collection of taxes under the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.) and the Oklahoma Use Tax Code (68 O.S. § 1401 et seq.), under the authority of 68 O.S. § 203, are adopted as a part of this section as if set out at length in this section.
B. Under the authority of City of Purcell, the provisions of this division shall become effective after May 1, 1981 by authority of Ordinance No. 1001 that an increase from Two Percent (2%) Excise Tax (Sales Tax) to Three percent (3%) Excise Tax (Sales Tax) be in place. Additional revenues shall provide revenues for making capital improvements to water, sanitary sewer and electric system of the City of Purcell, Oklahoma paying the costs and expenses of operation and maintenance thereof and the payment of the principal of and interest on indebtedness incurred by the City of Purcell or any duly constituted authority thereof for said purposes. The revenues of said additional excise tax (sales tax) shall be used for those purposes and not otherwise.
C. Under the authority of City of Purcell, the provisions of this division shall be cited as the City of Purcell Hospital Sales Tax Ordinance of 2018 and shall become effective on and after August 28, 2018. Said excise tax (sales tax) levies an excise tax (sales tax) of one percent (1%) (in addition to any and all other excises taxes now in force); by modification of termination to December 31, 2039.
D. Under the authority of City of Purcell, the provisions of this division shall become effective on and after August 28, 2018 subject to approval by a majority of the qualified electors of the City voting on the same in the manner prescribed by law. The one percent (1%) excise tax referenced herein shall cease to be collected after September 30, 2040.
(Ordinance Nos. 735, 934, 00-19)
HISTORY
Amended by Ord. 1001 on 3/5/1981 Amended by Ord. 19-07 on 11/2/2009 Amended by Ord. 16-03 on 4/25/2016 Amended by Ord. 18-05 on 6/4/2018 Amended by Ord. 18-04 on 6/4/2018