[Code 2005 § 98-161; Ord. No. 12-10-08-06, § 1, 12-10-2008]
This article, duly adopted by the City of Cushing, Oklahoma
(the "City"), shall be known and may be cited as the City of Cushing
Sales Tax Ordinance of 2009, and the same shall be codified and incorporated
into the Code of Ordinances of the City of Cushing, Oklahoma ("this
Code").
[Code 2005 § 98-162; Ord. No. 12-10-08-06, § 2, 12-10-2008]
There is hereby imposed an excise tax of 8/10 of 1% (in addition
to any and all other excise taxes now in force) to be levied upon
the gross proceeds or gross receipts derived from all sales taxable
under the Oklahoma Sales Tax Code.
[Code 2005 § 98-163; Ord. No. 12-10-08-06, § 3, 12-10-2008]
It is hereby declared to be the purpose of this article to provide
revenues to be used for capital expenditures, including public safety
improvements, fire stations, police stations, improvements to municipal
facilities, equipment purchases, including, but not limited to, paramedic
equipment, and operations and maintenance of such improvements, facilities
and equipment, and related costs, including but not by way of limitation,
engineering, inspection, legal and financing costs, all for the use
and benefit of the City and any public trust having the City as beneficiary
thereof and/or for the payment of debt service in connection with
obligations issued to finance said improvements and related costs.
[Code 2005 § 98-164; Ord. No. 12-10-08-06, § 4, 12-10-2008]
The provisions of this article and the collection of the excise
tax referenced herein shall become effective on and after July 1,
2009, 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 article and the collection of the excise tax referenced
herein shall have no termination date.
[Code 2005 § 98-165; Ord. No. 12-10-08-06, § 5, 12-10-2008]
This article and the excise tax levied pursuant hereto shall
not be repealed by the Board of Commissioners of the City or by referendum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.
[Code § 98-166; Ord. No. 12-10-08-06, § 6, 12-10-2008]
All valid and subsisting permits to do business issued by the
state tax commission pursuant to the Oklahoma Sales Tax Code are,
for the purposes of this article, hereby ratified, confirmed and adopted
in lieu of any requirement for an additional City permit for the same
purpose.
[Code 2005 § 98-167; Ord. No. 12-10-08-06, § 7, 12-10-2008]
The tax herein levied 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 of the State of Oklahoma.
[Code 2005 § 98-168; Ord. No. 12-10-08-06, § 8, 12-10-2008]
The tax levied hereby is in addition to any and all other excise
taxes levied or assessed by the City pursuant to existing City ordinances
(the "existing ordinances"); provided, however, that the certain sections
of existing ordinances as codified in this Code relating to definitions;
tax collector defined; classification of taxpayers — Permit
to do business; subsisting state permits; the portion of tax rate — Sales
subject to tax, pertaining to sales subject to tax (not rate of tax);
the provisions of said existing ordinances regarding exemptions and
other exempt transfers; the provisions of said existing ordinances
regarding tax due when — Returns — Records;
The portion of said existing ordinances regarding tax constituting
debt; vendor's duty to collect tax; returns and remittances — Discounts;
interest and penalties — Delinquency; waiver of interest
and penalties; erroneous payments — Claim for refund;
fraudulent returns; and records confidential of this Code are herein
adopted by reference. For purposes of this article, references in
existing ordinances and/or in this Code to specific provisions of
the state statutes shall be deemed to be references to said statutory
provisions, as amended.
[Code 2005 § 98-169; Ord. No. 12-10-08-06, § 9, 12-10-2008]
The people of the City of Cushing, Oklahoma, by their approval
of this article 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 article as may be necessary or proper for efficiency
and fairness or in order to make the same consistent with the Oklahoma
Sales Tax Code, as amended, 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.
[Code 2005 § 98-170; Ord. No. 12-10-08-06, § 10, 12-10-2008]
The provisions hereof shall be cumulative and in addition to
any and all other taxing provisions of City ordinances.
[Code 2005 § 98-171; Ord. No. 12-10-08-06, § 11, 12-10-2008]
The provisions of this article are severable, and if any part
or provision hereof shall be adjudged invalid by any court of competent
jurisdiction, such adjudication shall not affect or impair any of
the remaining parts or provisions hereof.
