[Ord. 694, 9-8-1987]
This chapter shall be known and may be cited as "City of Tahlequah
Use Tax."
[Ord. 694, 9-8-1987]
The definitions of words, terms and phrases contained in the
Oklahoma Use Tax Code, Section 1401 of Title 68 of the Oklahoma Statutes,
are hereby adopted by reference and made a part of this chapter. In
addition thereto, the following words and terms shall be defined as
follows:
The department of the City government or the official agency
of the State, duly designated according to law or contract authorized
by law, to administer the collection of the tax herein levied.
Sale.
[Ord. 694, 9-8-1987]
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 consuming within the City of such property at
the rate of 2% 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 Oklahoma; provided,
that the tax levied herein 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 herein, may deduct from such tax any local 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.
[Ord. 694, 9-8-1987]
It is hereby declared to be the purpose of this chapter 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 governing body of the City for any purpose for which funds
may be lawfully expended as authorized.
[Ord. 694, 9-8-1987]
A.
The provisions of this chapter shall not apply.
1.
In respect to the use of an article of tangible, personal property
brought into the City by a nonresident individual visiting in this
City for his or her personal use or enjoyment while within the City;
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 both the Oklahoma
Use Tax Code and the City of Tahlequah use tax, has been paid by the
person using such tangible, personal property in the City, whether
such tax was levied under the laws of Oklahoma or some other state
or municipality of the United States. If any article of tangible,
personal property has already been subjected to a tax by Oklahoma
or any other state or municipality in respect to its sale or use,
in an amount less than the tax imposed by both the Oklahoma Use Tax
Code and City of Tahlequah use tax, the provision of this chapter
shall also apply to it by a rate measured by the difference only between
the rate provided by both the Oklahoma Use Tax Code and the City of
Tahlequah use tax, 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 or municipality, if that state or
municipality does not grant like credit for taxes paid in Oklahoma
and the City;
4.
In respect to the use of machinery and equipment purchased and used
by persons establishing new manufacturing or processing plants in
the City, and machinery and equipment purchased and used by persons
to the operation of manufacturing plants already established in the
City. Provided, this exemption shall not apply unless such machinery
and equipment is incorporated into, and is directly used in, the process
of manufacturing property subject to taxation under the sales tax
code of the City. The term "manufacturing plants" means those establishments
primarily engaged in manufacturing or processing operations, and generally
recognized as such;
5.
In respect to the use of tangible, personal property now specifically
exempted from taxation under the sales tax code of the City;
6.
In respect to the use of any article of tangible, personal property
brought into the City by an individual with intent to become a resident
of this City where such personal property is for such individual's
personal use or enjoyment;
7.
In respect to the use of any article of tangible, personal property
used or to be used by commercial airlines or railroads; or
8.
In respect to livestock purchased outside Oklahoma and brought into
this City for feeding or breeding purposes, and which is later resold.
[Ord. 694, 9-8-1987]
The tax levied by this chapter 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.
[Ord. 694, 9-8-1987]
Such taxes, penalty and interest due hereunder 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.
[Ord. 694, 9-8-1987]
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 chapter 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 location
of any and all distribution or sales houses or offices or other places
of business in the City.
[Ord. 694, 9-8-1987]
The Tax Commission may, in its discretion, upon application,
authorize the collection of the tax herein levied 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 this 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 may
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 cancelled 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 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.
[Ord. 694, 9-8-1987]
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 herein levied, fails to comply with any of the
provisions of this chapter of the Oklahoma Use Tax Code or any orders,
rules or regulations of the Tax Commission, the Tax Commission may,
upon notice and hearing as provided for in Section 1408 of Title 68
of the Oklahoma Statutes, 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 the 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 chapter,
the Oklahoma Use Tax Code, or any orders, rules or regulations of
the Tax Commission.
[Ord. 694, 9-8-1987]
Returns and remittances of the tax herein levied and collected
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 discount as may be allowed by the code
for the collection of State use taxes.
[Ord. 694, 9-8-1987]
Section 217 of Title 68 of the Oklahoma Statutes is hereby adopted
and made a part of this chapter, and interest and penalties at the
rates and in the amounts as herein specified are hereby levied and
shall be applicable in cases of delinquency in reporting and paying
the tax levied by this chapter. 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 chapter shall cause
such tax to be delinquent. In addition, if such delinquency continues
for a period of five days, the retailer or vendor shall forfeit his
claim to any discount allowed under this chapter.
[Ord. 694, 9-8-1987]
The interest or penalty or any portion thereof accruing by reason
of a retailer's or vendor's failure to pay the City tax
herein levied may be waived or remitted in the same manner as provided
for the waiver or remittance as applied in administration of the State
use tax provided in Section 227 of Title 68 of the Oklahoma Statutes,
and to accomplish the purposes of this Section the applicable provisions
of Section 220 are hereby adopted by reference and made a part of
this chapter.
[Ord. 694, 9-8-1987]
Refund of erroneous payment of the City use tax herein levied
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 Section 227
of Title 68 of the Oklahoma Statutes, and to accomplish the purpose
of this Section, the applicable provisions of said Section 227 are
hereby adopted by reference and made a part of this chapter.
[Ord. 694, 9-8-1987]
In addition to all civil penalties provided by this chapter, the wilful failure or refusal of any taxpayer to make reports and remittances herein required, 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 chapter shall be an offense, and upon conviction thereof the offending taxpayer shall be punished as provided in Section 1-108 of this Code. Each day of noncompliance with this chapter shall constitute a separate offense.
[Ord. 694, 9-8-1987]
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 same the provisions of
Section 205 of Title 68 of the Oklahoma Statutes, of the State Use
Tax Code, and each subsection thereof, is hereby adopted by reference
and made fully effective and applicable to administration of the City
use tax as is herein set forth in full.
[Ord. 694, 9-8-1987]
For the purpose of this chapter, the classification of taxpayers
hereunder shall be as prescribed by State law for purposes of the
Oklahoma Use Tax Code.
[Ord. 694, 9-8-1987]
All valid and subsisting permits to do business issued by the
Tax Commission pursuant to the Oklahoma Use Tax Code are for the purpose
of this chapter hereby ratified, confirmed and adopted in lieu of
any requirement for an additional City permit for the same purpose.
[Ord. 694, 9-8-1987]
The provisions hereof shall be cumulative, and in addition to
any and all other taxing provisions of the City ordinances.
