City of Cushing, OK
Payne County
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Table of Contents
Table of Contents
Article 1 In General

§ 17-1 Definitions.

Article 2 Sales Tax

§ 17-2 Definitions.

§ 17-3 Purpose.

§ 17-4 Classification of taxpayers.

§ 17-5 Subsisting state permits.

§ 17-6 Tax levied.

§ 17-7 Exemptions.

§ 17-8 Returns and remittances; discounts.

§ 17-9 Bracket system.

§ 17-10 Tax constitutes prior claim.

§ 17-11 Consumer to pay tax; vendor to collect tax; penalties for failure to collect.

§ 17-12 Interest and penalties; delinquency.

§ 17-13 Waiver of interest and penalties.

§ 17-14 Erroneous payments; claim for refund.

§ 17-15 Fraudulent returns.

§ 17-16 Records confidential.

§ 17-17 Amendments.

§ 17-18 Provisions cumulative.

Article 3 Use Tax

§ 17-19 Definitions.

§ 17-20 Purpose.

§ 17-21 Classification of taxpayers.

§ 17-22 Subsisting state permits.

§ 17-23 Excise tax on storage, use or other consumption of tangible personal property.

§ 17-24 Exemptions.

§ 17-25 Time when due; returns; payment.

§ 17-26 Tax constitutes debt.

§ 17-27 Collection of tax by retailer or vendor.

§ 17-28 Collection of tax by retailer or vendor not maintaining a place of business within the state or both within and without state; permits.

§ 17-29 Revoking permits.

§ 17-30 Remunerative deductions allowed vendors or retailers of other states.

§ 17-31 Interest and penalties; delinquency.

§ 17-32 Waiver of interest and penalties.

§ 17-33 Erroneous payments; claim for refund.

§ 17-34 Fraudulent returns.

§ 17-35 Records confidential.

§ 17-36 Provisions cumulative.

Article 4 Additional Sales Tax

§ 17-37 Capital improvements tax.

§ 17-38 Public library tax.

§ 17-39 Sports complex tax.

Article 5 Hotel/Motel Tax

§ 17-40 Citation and codification.

§ 17-41 Definitions.

§ 17-42 Tax rate.

§ 17-43 Exemptions.

§ 17-44 Tax to be separately designated on bills.

§ 17-45 Operator's duties.

§ 17-46 Bond required.

§ 17-47 Assessment and determination of tax.

§ 17-48 Refunds.

§ 17-49 Notices.

§ 17-50 Remedies exclusive.

§ 17-51 General powers of the City treasurer.

§ 17-52 Certificates of registration.

§ 17-53 Use of funds.

§ 17-54 Records confidential.

§ 17-55 Criminal penalties.

§ 17-56 Civil remedies.

§ 17-57 Amendments.

§ 17-58 Provisions cumulative.

§ 17-59 Severability.

§ 17-60 Effective date and no termination date.

Article 6 City Sales Tax Ordinance of 2009

§ 17-61 Citations and codification.

§ 17-62 Tax imposed.

§ 17-63 Purpose of revenues.

§ 17-64 Effective date and no termination date.

§ 17-65 No repeal of tax.

§ 17-66 Subsisting state permits.

§ 17-67 Payment of tax.

§ 17-68 This tax in addition to taxes currently levied; administrative procedures.

§ 17-69 Amendments.

§ 17-70 Provisions cumulative.

§ 17-71 Severability.