(A) Utility tax levied. There is hereby levied and assessed an annual tax of 2% upon the gross receipts from residential and commercial sales of gas in the town, which tax shall be in lieu of any other franchise, license, occupation or excise tax levied by such town, all as provided by state law.
(Prior Code, § 7-401)
(B) Not to apply to franchises. The tax levied under this section shall, when levied, apply to all persons, firms, associations or corporations engaged in business of furnishing gas or electricity within the town limits, except it shall not apply to any person, firm, association or corporation operating under a valid franchise from the town.
(Prior Code, § 7-402)
(C) Payment of tax. The tax levied under this section on gas receipts shall be levied for a term of not less than one year and shall be payable monthly and placed in the General Revenue Fund of the town.
(Prior Code, § 7-403)
(D) Failure to pay tax. Any person, firm or corporation failing or refusing to pay such tax when levied shall be regarded as a trespasser and may be ousted from such town and in addition thereto, an action may be maintained against such person, firm or corporation for the amount of the tax, and all expenses of collecting same, including reasonable attorney’s fees.
(Prior Code, § 7-404)
(E) Tax constitutes lien. The tax so imposed shall constitute a first and prior lien on all the assets located within the town of any person, firm or corporation engaged in the business of selling gas within the town limits.
(Prior Code, § 7-405)
Statutory reference:
Utility tax authorized for municipalities, see 68 O.S. §§ 2601 et seq.