[Code 1974 §§ 7-11, 7-12; Code 1985, § 23-17;
Code 2005 § 98-31]
A.
The definitions of words, terms and phrases contained in 68 O.S.
§ 1350 et seq. are hereby adopted by reference and made
a part of this article.
B.
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: Oklahoma
Sales Tax Code means 68 O.S. § 1350 et seq.
[Code 1974 § 7-16; Code 1985 § 23-18;
Code 2005 § 98-32]
It is hereby declared to be the purpose of this article to provide
revenues for the support of the functions of the municipal government
of the City, and any and all revenues derived hereunder may be expended
by the Board of Commissioners for any purpose for which funds may
be lawfully expended as authorized.
[Code 1974 § 7-13; Code 1985 § 23-19;
Code 2005 § 98-33]
For the purpose of this article, the classification of taxpayers
hereunder shall be as prescribed by state law for purposes of the
Oklahoma Sales Tax Code.
[Code 1974 § 7-14; Code 1985 § 23-20;
Code 2005 § 98-34]
All valid and subsisting permits to do business issued by the
state tax commission pursuant to the Oklahoma Sales Tax Code are,
for the purpose of this article, hereby ratified, confirmed and adopted
in lieu of any requirement for an additional City permit for the same
purpose.
[Code 1974 § 7-17; Code 1985 § 23-21;
Code 2005 § 98-35]
There is hereby levied an excise tax of 3% upon the gross proceeds
or gross receipts derived from all sales taxable under the Oklahoma
Sales Tax Code, including but not exclusive of those set forth in
the provisions of 68 O.S. § 1354.
[Code 1974 §§ 7-18, 7-19; Code 1985 § 23-22;
Code 2005 § 98-36]
There is hereby specifically exempted from the tax levied by
this article the gross receipts or gross proceeds exempted from the
Oklahoma Sales Tax Code as provided in 68 O.S. §§ 1355,
1356, 1357, 1357.6, 1357.7, 1358, 1359 and 1360.
[Code 1974 §§ 7-20, 7-24; Code 1985 §§ 23-23,
23-24(a), 23-27; Code 2005 § 98-37]
Returns and remittances of the tax levied and collected in this
article shall be made to the tax collector at the time and in the
manner, form and amount as prescribed for state sales tax returns
and remittances required by the Oklahoma Sales Tax Code; and remittances
of the tax collected hereunder shall be subject to the same deduction
as may be allowed by the Oklahoma Sales Tax Code for collection of
state sales taxes.
[Code 1974 § 7-20; Code 1985 § 23-24(b);
code 2005 § 98-38]
The bracket system for the collection of the City sales tax
shall be as adopted by an agreement between the City and the state
tax commission, for the collection of both the City sales tax and
the state sales tax.
[Code 1974 § 7-22; Code 1985 § 23-25;
Code 2005 § 98-39]
The taxes, penalty and interest due under this article 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.
[Code 1974 § 7-23; Code 1985 § 23-26;
Code 2005 § 98-40]
A.
The tax levied by this article shall be paid by the consumer or user
to the vendor as trustee for and on account of this City. Each and
every vendor in this City shall collect from the consumer or user
the full amount of the tax levied this article, or an amount equal
as nearly as possible or practicable to the average equivalent thereof.
Every person required to collect the tax imposed by this article,
and in the case of a corporation, each principal officer thereof,
shall be personally liable for the tax. In the case of a limited liability
company, all managers and members under a duty to collect and remit
taxes for the limited liability company shall be liable for the tax.
If no managers or members have been specified to be under the duty
of withholding and remitting taxes, then all managers and members
shall be liable for the tax.
B.
Vendors shall add the tax imposed by this article, or the average
equivalent thereof, to the sales price, charge, consideration, gross
receipts or gross proceeds of the sale of tangible personal property
or services taxed by this article, 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.
C.
A vendor who willfully or intentionally fails, neglects or refuses
to collect the full amount of the tax levied by this article, or willfully
or intentionally fails, neglects or refuses to comply with the provisions
of this article, or remits or rebates to a consumer or user, either
directly or indirectly, and by whatsoever means, all or any part of
the tax levied by this article, or makes in any form of advertising,
verbally or otherwise, any statement which implies that the vendor
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, shall be deemed guilty of a misdemeanor.
[Code 1974 § 7-25; Code 1985 § 23-28;
Code 2005 § 98-41]
The provisions of 68 O.S. § 217 are hereby adopted
and made a part of this article, 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 article. 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 article shall cause such tax to be delinquent.
No deductions from the tax shall be allowed if any such report or
payment of tax is delinquent.
[Code 1974 § 7-26; Code 1985 § 23-29;
Code 2005 § 98-42]
The interest or penalty or any portion thereof accruing by reason
of a taxpayer's failure to pay the tax levied in this article
may be waived or remitted in the same manner as provided for such
waiver or remission as applied in administration of the state sales
tax provided in 68 O.S. § 220, and to accomplish the purposes
of this section, the applicable provisions of 68 O.S. § 220
are hereby adopted by reference and made a part of this article.
[Code 1974 § 7-27(a); Code 1985 § 23-30;
Code 2005 § 98-43]
Refund of erroneous payment of the City sales tax levied in
this article may be made to any taxpayer making such 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 O.S. § 227, and to accomplish the purposes of
this section, the applicable provisions of 68 O.S. § 227
are hereby adopted by reference and made a part of this article.
[Code 1974 § 7-27(b); Code 1985 § 23-31;
Code 2005 § 98-44]
In addition to all civil penalties provided by this article,
the willful failure or refusal of any taxpayer to make reports and
remittances required in this article, 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 article shall
be an offense.
[Code 1974 § 7-28; Code 1985 § 23-32;
Code 2005 § 98-45]
The records and files concerning the administration of the City
sales tax shall be confidential and privileged, and the provisions
of 68 O.S. § 205, and each subsection thereof are hereby
adopted by reference and made fully effective and applicable to the
administration of the City sales tax as if set forth in this article
in full.
[Code 1974 § 7-29; Code 1985 § 23-33;
Code 2005 § 98-46]
The people of the City, by their approval of the adoption of
this article at the election held on April 26, 1983, have authorized
the Board of Commissioners to make such administrative and technical
changes or additions in the method and manner of administration and
enforcing this article as may be necessary or proper for efficiency
and fairness except that the rate of the tax provided for in this
article shall not be changed without approval of the qualified electors
of the City, as provided by law.
[Code 1974 § 7-30; Code 1985 § 23-34;
Code 2005 § 98-47]
The provisions of this article shall be cumulative, and in addition
to any and all other taxing provisions of City ordinances.
