[Code 1985 § 23-48; Code 2005 § 98-71]
A.
The definitions of words, terms and phrases contained in the Oklahoma
Use Tax Code, 68 O.S. § 1401 et seq., are hereby adopted
by reference and made a part of this article.
B.
OKLAHOMA USE TAX CODE
TRANSACTION
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:
68 O.S. § 1401 et seq.
Sale.
[Code 1985 § 23-49; Code 2005 § 98-72]
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 under the tax imposed
in this article may be expended by the Board of Commissioners for
any purpose for which funds may be lawfully expended as authorized.
[Code 1985 § 23-50; Code 2005 § 98-73]
For the purposes of this article, the classification of taxpayers
under this article shall be as prescribed by state law for purposes
of the Oklahoma Use Tax Code.
[Code 1985 § 23-51; Code 2005 § 98-74]
All valid and subsisting permits to collect taxes issued by
the tax commission pursuant to the Oklahoma Use Tax Code are, for
the purpose of this article, hereby ratified, confirmed and adopted
in lieu of any requirement for an additional permit for the same purpose.
[Code 1985 § 23-52; Code 2005 § 98-75]
There is hereby levied and there shall be paid by every person
storing, using or otherwise consuming within the City tangible, personal
property purchased or brought into this City an excise tax on the
storage, use or other consumption within the City of such property
at the rate of 3% of the purchase price of such property. Such tax
shall be paid by every person storing, using or otherwise consuming,
within the City, tangible personal property purchased or brought into
the City. The additional tax levied hereunder shall be paid at the
time of importation or storage of the property within the City and
shall be assessed to only property purchased outside the state; provided
that the tax levied in this article shall not be levied against tangible
personal property intended solely for use outside the City, but which
is stored in the City pending shipment outside the City or which is
temporarily retained in the City for the purpose of fabrication, repair,
testing, alteration, maintenance or other service. Any person liable
for payment of the tax authorized in this article may deduct from
such tax any local, county or municipal sales tax previously paid
on such goods or services; provided that the amount deducted shall
not exceed the amount that would have been due if the taxes imposed
by the City had been levied on the sale of such goods or services.
[Code 1985 § 23-53; Code 2005 § 98-76]
The provisions of this article shall not apply:
(1)
In respect to the use of any article of tangible personal property
brought into the state by a nonresident individual, visiting in this
state, for his personal use or enjoyment, while within the state;
(2)
In respect to the use of tangible personal property purchased for
resale before being used;
(3)
In respect to the use of any article of tangible personal property
on which a tax, equal to or in excess of that levied by this article,
has been paid by the person using such tangible personal property
in this state, whether such tax was levied under the laws of this
state or some other state of the United States. If any article of
tangible personal property has already been subjected to a tax, by
this or any other state, in respect to its sale or use, in an amount
less than the tax imposed by this article, the provisions of this
article shall apply to it by a rate measured by the difference only
between the rate provided for in this article and the rate by which
the previous tax upon the sale or use was computed. Provided that
no credit shall be given for taxes paid in another state, if that
state does not grant like credit for taxes paid in the state;
(4)
In respect to the use of tangible personal property now specifically
exempted from taxation under Oklahoma Sales Tax Code (68 O.S. § 1350
et seq.);
(5)
In respect to the use of any article or tangible personal property
brought into the state by an individual with intent to become a resident
of this state where such personal property is for such individual's
personal use or enjoyment;
(6)
In respect to the use of any article of tangible personal property
used or to be used by commercial airlines or railroads;
(7)
In respect to livestock purchased outside this state and brought
into this state for feeding or breeding purposes, and which is later
resold; and
(8)
In respect to the use of rail transportation cars to haul coal to
coal-fired plants located in this state which generate electric power.
[Code 1985 § 23-54; Code 2005 § 98-77]
The tax levied by this article is due and payable at the time
and in the manner and form prescribed for payment of the state use
tax under the use tax code of the state.
[Code 1985 § 23-55; Code 2005 § 98-78]
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 1985 § 23-56; Code 2005 § 98-79]
Every retailer or vendor maintaining places of business both
within and without the state, and making sales of tangible personal
property from a place of business outside this state for use in this
City shall, at the time of making such sales, collect the use tax
levied by this article from the purchaser and give to the purchaser
a receipt therefor in the manner and form prescribed by the tax commission,
if the tax commission shall, by regulation, require such receipt.
Each retailer or vendor shall list with the tax commission the name
and address of all his agents operating in this City and the location
of any and all distribution or sales houses or offices or other places
of business in this City.
[Code 1985 § 23-57; Code 2005 § 98-80]
The tax commission may, in its discretion, upon application,
authorize the collection of the tax levied in this article by any
retailer or vendor not maintaining a place of business within this
state, but who makes sales of tangible personal property for use in
this City and by the out-of-state place of business of any retailer
or vendor maintaining places of business both within and without the
state and making sales of tangible personal property at such out-of-state
place of business for use in this City. Such retailer or vendor shall
be issued, without charge, a permit to collect such taxes by the tax
commission in such manner and subject to such regulations and agreements
as it shall prescribe. When so authorized, it shall be the duty of
such retailer or vendor to collect the tax upon all tangible, personal
property sold to his knowledge for use within this City. Such authority
and permit may be canceled when at any time the tax commission considers
that such tax can more effectively be collected from the person using
such property in this City. Provided, however, that in all instances
where such sales are made or completed by delivery to the purchaser
within this City by the retailer or vendor in such retailer's
or vendor's vehicle, whether owned or leased (not by common carrier),
such sales or transactions shall continue to be subject to the applicable
City sales tax at the point of delivery and the tax shall be collected
and reported under taxpayer's sales tax permit number accordingly.
[Code 1985 § 23-58; code 2005 § 98-81]
Whenever any retailer or vendor not maintaining a place of business
in this state, or both within and without this state, and authorized
to collect the tax levied in this article, fails to comply with any
of the provisions of this article or the Oklahoma Use Tax Code or
any order, rules or regulations of the tax commission, the tax commission
may, upon notice and hearing as provided in 68 O.S. § 1408,
by order revoke the use tax permit, if any, issued to such retailer
or vendor, and if any such retailer or vendor is a corporation authorized
to do business in this state may, after notice and hearing above provided,
cancel such corporation's license to do business in this state
and shall issue a new license only when such corporation has complied
with the obligations under this article, the Oklahoma Use Tax Code,
or any order, rules or regulations of the tax commission.
[Code 1985 § 23-59; Code 2005 98-82]
Returns and remittances of the tax levied and collected under
this article shall be made to the tax commission at the time and in
the manner, form and amount as prescribed for returns and remittances
required by the Oklahoma Use Tax Code and remittances of tax collected
hereunder shall be subject to the same deduction as may be allowed
by such code for the collection of state use taxes.
[Code 1985 § 23-60; Code 2005 § 98-83]
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 the 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. Provided that the failure or refusal
of any retailer or vendor 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 tax shall be allowed
if any such report or payment of tax is delinquent.
[Code 1985 § 23-61; Code 2005 § 98-84]
The interest or penalty or any portion thereof accruing by reason
of a retailer's or vendor'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
use 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 1985 § 23-62; Code 2005 § 98-85]
Refund of erroneous payment of the City use 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 use tax as set forth
in 68 O.S. § 227, and to accomplish the purpose of this
section, the applicable provisions of 68 O.S. § 227 are
hereby adopted by reference and made a part of this article.
[Code 1985 § 23-63; Code 2005 § 98-86]
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 1985 § 23-64; Code 2005 § 98-87]
The confidential and privileged nature of the records and files
concerning the administration of the City use tax is legislatively
recognized and declared and to protect the confidential and privileged
nature of these records and files the provisions of 68 O.S. § 205,
and each subsection thereof, are hereby adopted by reference and made
fully effective and applicable to administration of the City use tax
as is set forth in full in this article.
[Code 1985 § 23-65; Code 2005 § 98-88]
The provisions hereof shall be cumulative and in addition to
any and all other taxing provisions of the City ordinances.
