[Code 2005 § 98-121]
A. 
Tax imposed. There is hereby imposed an excise tax of 1%, in addition to any and all other excise taxes now in force as set forth in § 17-6, to be levied upon the gross proceeds or gross receipts derived from all sales taxable under Article II of this chapter.
B. 
Purpose of revenues. It is hereby declared to be the purpose of this section to provide revenues to be used as follows:
(1) 
One-half of such collections to be used to construct, equip, furnish and maintain the following capital improvements: library improvements, Sports Complex, and municipal buildings (City hall, fire station and police station) and/or to the payment of debt service in connection with obligations issued to finance such capital expenditures; and
(2) 
One-half of such collections to be deposited into the general fund of the City for the use and benefit of the City.
C. 
Effective date and termination date. The provisions of this section and the collection of the excise tax referenced herein shall become effective on and after October 1, 2003, subject to approval by a majority of the qualified electors of the City voting on the same in the manner prescribed by law. The provisions of this section and the collection of the excise tax referenced herein shall terminate and such excise tax shall not be collected after September 30, 2013.
D. 
No repeal of tax. This section and the excise tax levied pursuant hereto shall not be repealed by the Board of Commissioners or by referendum of the registered qualified voters of the City in the event the proceeds of the referenced excise tax are being used or have been pledged by the City or any public trust having the City as beneficiary for the purpose of paying debt service on obligations issued by the City or any public trust having the City as beneficiary.
E. 
Subsisting state permits. All valid and subsisting permits to do business issued by the state tax commission pursuant to Article II of this chapter are, for the purposes of this section, hereby ratified, confirmed and adopted in lieu of any requirement for an additional City permit for the same purpose.
F. 
Payment of tax. The tax levied in this section shall be paid to the tax collector at the time and in the manner and form prescribed for payment of the state sales tax under the state tax law (68 O.S.).
G. 
Supplementary to taxes currently levied; administrative procedures. The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the City including those levied and assessed by § 17-6; provided, however, that the remaining sections of prior sales tax ordinances as codified in Article II of this chapter are herein adopted by reference. For purposes of this section, references in this Code to specific provisions of the Oklahoma Statutes shall be deemed to reference such statutory provisions, as amended.
H. 
Amendments. The people of the City, by their approval of this section at the election hereinabove provided for, hereby authorize the City, by ordinance duly enacted, to make such administrative and technical changes or additions in the method and manner of administration and enforcing this section as may be necessary or proper for efficiency and fairness or in order to make the same consistent with Article II of this chapter, except that the rate of the tax herein provided for shall not be changed without approval of the qualified electors of the City as provided by law.
I. 
Provisions cumulative. The provisions of this section shall be cumulative and in addition to any and all other taxing provisions of City ordinances.
[Code 2005 § 98-122]
A. 
Tax imposed. There is hereby imposed an excise tax of 1/2 of 1%, in addition to all other excise taxes now in force as set forth in § 17-6, to be levied upon the gross proceeds or gross receipts derived from all sales taxable under Article II of this chapter. Such excise tax shall be reduced to 0.1 of 1% at the end of five years.
B. 
Purpose of revenues. It is hereby declared to be the purpose of this section to provide revenues to be used to construct, equip, furnish, operate and maintain the Cushing Public Library and/or to the payment of debt service in connection with obligations issued to finance such capital expenditures.
C. 
Effective date and reduction date. The provisions of this section and the collection of the 1/2 of 1% excise tax referenced herein shall become effective on and after July 1, 2004, subject to approval by a majority of the qualified electors of the City voting on the same in the manner prescribed by law. The provisions of this section and the collection of the excise tax referenced herein shall be reduced effective June 30, 2009, to 1/10 of 1%.
D. 
No repeal of tax. This section and the excise tax levied pursuant hereto shall not be repealed by the Board of Commissioners or by referendum of the registered qualified voters of the City in the event the proceeds of the referenced excise tax are being used or have been pledged by the City or any public trust having the City as beneficiary for the purpose of paying debt service on obligations issued by the City or any public trust having the City as beneficiary.
E. 
Subsisting state permits. All valid and subsisting permits to do business issued by the state tax commission pursuant to Article II of this chapter are, for the purposes of this section, hereby ratified, confirmed and adopted in lieu of any requirement for an additional City permit for the same purpose.
F. 
Payment of tax. The tax levied in this section shall be paid to the tax collector at the time and in the manner and form prescribed for payment of the state sales tax under the state tax law (68 O.S.).
G. 
Supplementary to taxes currently levied; administrative procedures. The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the City including those levied and assessed by § 17-6; provided, however, that the remaining sections of prior sales tax ordinances as codified in Article II of this chapter are herein adopted by reference. For purposes of this section, references in this Code to specific provisions of the Oklahoma Statutes shall be deemed to reference such statutory provisions, as amended.
H. 
Amendments. The people of the City, by their approval of this section at the election hereinabove provided for, hereby authorize the City, by ordinance duly enacted, to make such administrative and technical changes or additions in the method and manner of administration and enforcing this section as may be necessary or proper for efficiency and fairness or in order to make the same consistent with Article II of this chapter, except that the rate of the tax herein provided for shall not be changed without approval of the qualified electors of the City as provided by law.
I. 
Provisions cumulative. The provisions of this section shall be cumulative and in addition to any and all other taxing provisions of City ordinances.
[Code 2005 § 98-123]
A. 
Tax imposed. There is hereby imposed an excise tax of 1/2 of 1%, in addition to all other excise taxes now in force as set forth in § 17-6, to be levied upon the gross proceeds or gross receipts derived from all sales taxable under Article II of this chapter. Such excise tax shall be reduced to 1/10 of 1% at the end of five years.
B. 
Purpose of revenues. It is hereby declared to be the purpose of this section to provide revenues to be used to construct, equip, furnish, operate and maintain the Cushing Sports Complex and/or to the payment of debt service in connection with obligations issued to finance such capital expenditures.
C. 
Effective date and reduction date. The provisions of this section and the collection of the 1/2 of 1% excise tax referenced herein shall become effective on and after July 1, 2004, subject to approval by a majority of the qualified electors of the City voting on the same in the manner prescribed by law. The provisions of this section and the collection of the excise tax referenced herein shall be reduced effective June 30, 2009, to 1/10 of 1%.
D. 
No repeal of tax. This section and the excise tax levied pursuant hereto shall not be repealed by the Board of Commissioners or by referendum of the registered qualified voters of the City in the event the proceeds of the referenced excise tax are being used or have been pledged by the City or any public trust having the City as beneficiary for the purpose of paying debt service on obligations issued by the City or any public trust having the City as beneficiary.
E. 
Subsisting state permits. All valid and subsisting permits to do business issued by the state tax commission pursuant to Article II of this chapter are, for the purposes of this section, hereby ratified, confirmed and adopted in lieu of any requirement for an additional City permit for the same purpose.
F. 
Payment of tax. The tax levied in this section shall be paid to the tax collector at the time and in the manner and form prescribed for payment of the state sales tax under the state tax law (68 O.S.).
G. 
Supplementary to taxes currently levied; administrative procedures. The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the City including those levied and assessed by § 17-6; provided, however, that the remaining sections of prior sales tax ordinances as codified in Article II of this chapter are herein adopted by reference. For purposes of this section, references in this Code to specific provisions of the Oklahoma Statutes shall be deemed to reference said statutory provisions, as amended.
H. 
Amendments. The people of the City, by their approval of this section at the election hereinabove provided for, hereby authorize the City, by ordinance duly enacted, to make such administrative and technical changes or additions in the method and manner of administration and enforcing this section as may be necessary or proper for efficiency and fairness or in order to make the same consistent with Article II of this chapter, except that the rate of the tax herein provided for shall not be changed without approval of the qualified electors of the City as provided by law.
I. 
Provisions cumulative. The provisions of this section shall be cumulative and in addition to any and all other taxing provisions of City ordinances.