[Prior code ch. 7; amended by Ord. 561, 6-30-1975]
This chapter shall be known and may be cited as "City of Tahlequah Sales Tax Ordinance."
[Prior code ch. 7; amended by Ord. 561, 6-30-1975]
The definitions of words, terms and phrases contained in the Oklahoma sales tax code, 68 Oklahoma Statutes Section 1352, are hereby adopted by reference and made a part of this chapter.
[Prior code ch. 7; amended by Ord. 561, 6-30-1975]
The term "tax collector" as used in this chapter means the department of the City or the official agency of the state duly designated according to law or contract, and authorized by law to administer the collection of the tax levied in this chapter.
[Prior code ch. 7; amended by Ord. 561, 6-30-1975]
For the purpose of this chapter the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the Oklahoma sales tax code.
[Prior code ch. 7; amended by Ord. 561, 6-30-1975]
All valid and subsisting permits to do business issued by the Oklahoma tax commission pursuant to the Oklahoma sales 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.
[Prior code ch. 7; Ord. 561, 6-30-1975; Ord. 1023-2003, 2-24-2004; Ord. 1143-2009, 2-2-2009; Ord. 1198-2012, 11-5-2012]
In accordance with 11 Oklahoma Statutes Section 16-112, the following rates are in effect:
A. 
As to the first $0.01 tax, this chapter became effective July 1, 1967.
B. 
As to the second cent tax, this chapter became effective on August 1, 1974.
C. 
As to the first half cent tax, this chapter became effective June 1, 2004.
D. 
The next half cent tax is effective on October 1, 2009, and shall end on or before September 30, 2019, or at such time as the indebtedness issued pursuant to the tax is paid, whichever occurs earlier.
E. 
As the 3/4% tax to replace the 3/4% tax which has expired, is effective on and after April 1, 2013, and remain in effect until April 1, 2028, or at such time as the indebtedness issued pursuant to the tax is paid, whichever occurs first, or until lawfully repealed.
[Prior code ch. 7; amended by Ord. 561, 6-30-1975; Ord. 1023-2003, 2-24-2004; Ord. 1143-2009, 2-2-2009; Ord. 1198-2012, 11-5-2012]
A. 
It is hereby declared to be the purpose of the first $0.01 tax levied pursuant to this chapter to provide revenues for the support of the functions of the municipal government of the City.
B. 
The revenues derived from the second cent sales tax levied pursuant to this chapter are hereby irrevocably pledged each month as received to prevent any default or deficit occurring in the debt service requirement of the Tahlequah hospital authority in its obligation to the farmers home administration of the United States department of agriculture in that month, in an amount up to $3,000,000 for the purpose of constructing a new hospital for the City. This chapter hereby authorizes the Mayor and council of the City to execute all necessary documents to carry out this pledge and to lease the existing hospital of the City, including the land on which it is presently located, to the Tahlequah hospital authority and authorizes the authority to issue up to $3,000,000 in revenue bonds to construct a new hospital and give a first mortgage as security for the $3,000,000 in bonds on all the real property and other assets owned or to be acquired by the authority and the first pledge of the revenues of the authority.
C. 
The proceeds of 1/2% of the tax shall be used solely for the purposes of the acquisition, construction, furnishing, equipping, and financing of education facilities attended by students residing within the corporate limits of the City of Tahlequah, Oklahoma.
D. 
The proceeds of 1/2% of the tax shall be used to provide revenues for the Tahlequah public schools, including Grand View School and Briggs School, to make improvements and additions to their facilities and to provide revenues to the City of Tahlequah to make capital improvements to the streets and other facilities of the City, either by providing for payment directly or by pledging said additional tax and paying debt service and costs of issuance of obligations issued by a public trust with the City as beneficiary to finance the costs of such facilities. Proceeds of the tax shall be administered by a public trust with the City as beneficiary.
E. 
The proceeds of 3/4% of the tax shall be used to make capital improvements to the streets and other facilities of the City, either by providing for payment directly or by pledging said additional tax and paying debt service and costs of issuance on obligations issued by a public trust with the City as beneficiary to finance the costs of such facilities. Proceeds of the City excise (sales and use) tax shall be administered by a public trust with the City as beneficiary.
[Prior code ch. 7; amended by Ord. 561, 6-30-1975; Ord. 1023-2003, 2-24-2004; Ord. 1143-2009, 2-2-2009]
A. 
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, the following:
1. 
Tangible personal property;
2. 
Natural or artificial gas, electricity, ice, steam, or any other utility or public service except water and those specifically exempt by this part;
3. 
Transportation for hire of persons by common carriers, including railroads, both steam and electric, motor transportation companies, taxicab companies, pullman car companies, airlines and all other means of transportation for hire;
4. 
Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with transmission of any message;
5. 
Printing or printed matter of all types, kinds, and characters and the service of printing or overprinting, including the copying of information by mimeograph or multigraph or by otherwise duplicating written or printed matter in any manner, or the production of microfiche containing information on magnetic tapes furnished by customers;
6. 
Service of furnishing rooms by hotel, apartment hotel, public rooming house, motel, public lodging house or tourist camps;
7. 
Service of furnishing storage or parking privileges by auto hotels and parking lots;
8. 
Selling, renting or otherwise furnishing computer hardware or software or coding sheets, cards or magnetic tapes on which prewritten programs have been coded, punched or otherwise recorded;
9. 
Food, confections and all drinks sold or dispensed by hotels, restaurants, or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;
10. 
Advertising of all kinds, types and character, including any and all devices used for advertising purposes and the servicing of any advertising devices, except those specifically exempt by this chapter;
11. 
Dues or fees to clubs including free or complimentary dues or fees which shall have the value equivalent to the charge that would have otherwise been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business;
12. 
Sales of tickets, fees or other charges made for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions which shall have the value equivalent to the charge that would have otherwise been made;
13. 
Charges made for the privilege of entering or engaging in any kind of activity, when no admission is charged spectators, such as tennis, racquetball or handball courts;
14. 
Charges made for the privilege of using items for amusement, sports, entertainment or recreational activity such as trampolines or golf carts;
15. 
The rental of equipment for amusement, sports, entertainment or other recreational activities, such as bowling shoes, skates, golf carts, or other sports and athletic equipment;
16. 
The gross receipts from sales through any vending machine, without any deduction for rental to locate the vending machine on the premises of a person who is not the owner or any other deductions therefrom;
17. 
Gross receipts or gross proceeds from the rental or lease of tangible personal property, including rental or lease of personal property when the rental or lease agreement requires the vendor to launder, clean, repair or otherwise service the rented or leased property on a regular basis, without any deduction for the cost of the service rendered. Provided, if the rental or lease charge is based on the retail value of the property at the time of making the rental or lease agreement and the expected life of the property, and the rental or lease charge is separately stated from the service cost in the statement, bill or invoice delivered to the consumer, the cost of services rendered shall be deducted from the gross receipts or gross proceeds;
18. 
Any licensing agreement, rental, lease or other device or instrument whereby rights to possess or exhibit motion pictures or filmed performances or rights to receive images, pictures or performances for telecast by any method are transferred. Provided, persons regularly engaged in the business of exhibiting motion pictures for which the sale of tickets or admissions is taxed under this chapter shall not be deemed to be consumers or users in respect to the licensing or exhibiting of copyrighted motion picture features, shorts, cartoons and scenes from copyrighted features and the sale or licensing of such films shall not be considered a sale within the purview of this chapter;
19. 
Flowers, plants, shrubs, trees and other floral items, whether or not same was produced by the vendor, sold by persons engaged in florist or nursery business in this State, including all orders taken by an Oklahoma business for delivery in another state. Provided, all orders taken outside this State for delivery within this State shall not be subject to the tax levied by this chapter;
20. 
Tangible personal property sold to persons, peddlers, solicitors or other salesmen, for resale where there is likelihood that this State will lose tax revenue due to the difficulty of enforcing this chapter because of:
a. 
The operation of the business;
b. 
The nature of the business;
c. 
The turnover of independent contractors;
d. 
The lack of place of business in which to display a permit or keep records;
e. 
Lack of adequate records;
f. 
The persons are minors or transients;
g. 
The persons are engaged in service businesses; or
h. 
Any other reasonable reason;
21. 
Any taxable services and tangible personal property including materials, supplies and equipment sold to contractors for the purpose of developing and improving real estate even though such real estate is intended for resale as real property are hereby declared to be sales to consumers or users and taxable; and
22. 
Any taxable services and tangible personal property sold to persons who are primarily engaged in selling their services, such as repairmen, are hereby declared to be sales to consumers or users and taxable.
[1]
Editor's Note: Ord. 510 levied the first $0.01 sales tax effective July 1, 1967. Ord. 561 levied one additional $0.01 tax, pledged to pay bonds of the hospital authority, effective August 1, 1974. These ordinances have been amended to reflect 1981 legislative changes in the State Sales Tax Code.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
A. 
There is hereby specifically exempted from the tax levied by this chapter the gross receipts or gross proceeds exempted from the Oklahoma Sales Tax Code inclusive, but not exclusive of, and derived from the:
1. 
Sale of nonintoxicating beverages on which the tax levied by State law has been paid;
2. 
Sale of cigarettes and such tobacco products on which the tax levied by State law has been paid;
3. 
Sale of gasoline or motor fuel on which the motor fuel tax, gasoline excise tax or special fuels tax levied by State law has been paid;
4. 
Sale of motor vehicles or any optional equipment or accessories attached to motor vehicles on which the Oklahoma Motor Vehicle Excise Tax levied by State law has been paid; and
5. 
Sale of crude petroleum or natural or casinghead gas and other products subject to gross production tax under State law. This exemption shall not apply when such products are sold to consumer or user for consumption or use, except when used for injection into the earth for the purpose of promoting or facilitating the production of oil or gas. This subsection shall not operate to increase or repeal the gross production tax levied by the laws of this State.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
A. 
There are hereby specifically exempted from the tax levied by this chapter:
1. 
Sale of tangible personal property or services to the United States Government or to the State of Oklahoma, any political subdivision of this State or any agency of a political subdivision of the State; provided, all sales to contractors in connection with the performance of any contract with the United States Government, State of Oklahoma or any of its political subdivisions shall not be exempted from the tax levied by this chapter, except as hereinafter provided;
2. 
Sales made directly by county, district or State fair authorities of this State, upon the premises of the fair authority, for the sole benefit of the fair authority;
3. 
Sale of food in cafeterias or lunchrooms of elementary schools, high schools, colleges or universities which are operated primarily for teachers and pupils and are not operated primarily for the public or for profit;
4. 
Dues paid to fraternal, religious, civic, charitable or educational societies or organizations by regular members thereof, provided, such societies or organizations operate under what is commonly termed the lodge plan or system, and provided such societies or organizations do not operate for a profit which inures to the benefit of any individual member or members thereof to the exclusion of other members;
5. 
Sale of tangible personal property or services to or by churches, except sales made in the course of business for profit or savings, competing with other persons engaged in the same or similar business;
6. 
The amount of proceeds received from the sale of admission tickets which is separately stated on the ticket of admission for the repayment of money borrowed by any accredited State-supported college or university for the purpose of constructing or enlarging any facility to be used for the staging of an athletic event, a theatrical production, or any other form of entertainment, edification or cultural cultivation to which entry is gained with a paid admission ticket. Such facilities include, but are not limited to, athletic fields, athletic stadiums, field houses, amphitheaters and theaters. To be eligible for this sales tax exemption, the amount separately stated on the admission ticket shall be a surcharge which is imposed, collected and used for the sole purpose of servicing or aiding in the servicing of debt incurred by the college or university to effect the capital improvements hereinbefore described;
7. 
Sales of tangible personal property or services to the council organizations or similar State supervisory organizations of the Boy Scouts of America, Girl Scouts of U.S.A. and the Campfire Girls shall be exempt from sales tax; or
8. 
Sale of tangible personal property or services to any county, municipality, public school district, the institutions of the Oklahoma system of higher education and the Grand River Dam Authority, or to any person with whom any of the above named subdivisions or agencies of this State has duly entered into a public contract pursuant to law, necessary for carrying out such public contract. Any person making purchases on behalf of such subdivision or agency of this State shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor that the purchases are made for and on behalf of such subdivision or agency of this State and set out the name of such public subdivision or agency. Any person who wrongfully or erroneously certifies that purchases are for any of the above- named subdivisions or agencies of this State or who otherwise violates this Section shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of the sales tax involved or incarcerated for not more than 60 days or both.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
A. 
There are hereby specifically exempted from the tax levied by this chapter:
1. 
Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles;
2. 
Transportation of persons where the fare of each person does not exceed $1, or local transportation of persons within the corporate limits of a Municipality except by taxicab;
3. 
Carrier sales of newspapers and periodicals made directly to consumers. Other sales of newspapers and periodicals where any individual transaction does not exceed $0.75. A carrier is a person who regularly delivers newspapers or periodicals to subscribers on an assigned route;
4. 
Sales for resale to persons engaged in the business of reselling the articles purchased, whether within or without the State, provided that such sales to residents of this State are made to persons to whom sales tax permits have been issued as provided in this chapter. This exemption shall not apply to the sales of articles made to persons holding permits when such persons purchase items for their use and which they are not regularly engaged in the business of reselling; neither shall this exemption apply to sales of tangible personal property to peddlers, solicitors and other salesmen who do not have an established place of business and a sales tax permit;
5. 
Sales of advertising space in newspapers and periodicals and billboard advertising service, and any advertising through the electronic media, including radio, television and cable television;
6. 
Eggs, feed, supplies, machinery and equipment purchased by persons regularly engaged in the business of raising worms, fish, any insect or any other form of terrestrial or aquatic animal life and used for the purpose of raising same for marketing. This exemption shall only be granted and extended to the purchaser when the items are to be used and in fact are used in the raising of animal life as set out above. Each purchaser shall certify, in writing, on the invoice or sales ticket retained by the vendor that he is regularly engaged in the business of raising such animal life and that the items purchased will be used only in such business. The vendor shall certify to the Oklahoma Tax Commission that the price of the items has been reduced to grant the full benefit of the exemption. Violation hereof by the purchaser or vendor shall be a misdemeanor;
7. 
Sales of medicine or drugs prescribed for the treatment of human beings by a person licensed to prescribe the medicine or drugs. This exemption shall not apply to proprietary or patent medicines as defined by Section 353.1 of Title 59 of the Oklahoma Statutes; and
8. 
Nothing herein shall be construed as limiting or prohibiting the levy and collection of taxes on the sale of natural or artificial gas and electricity, whether sold for residential or other use after December 31, 1980. Any sales tax levied by the City on natural or artificial gas and electricity shall be in effect regardless of ordinance or contractual provisions referring to previously imposed State sales tax on such items.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
A. 
There are hereby specifically exempted from the tax levied by this chapter:
1. 
Sales of agricultural products produced in this State by the producer thereof directly to the consumer or user when such articles are sold at or from a farm and not from some other place of business, as follows:
a. 
Farm, orchard or garden products;
b. 
Dairy products sold by a dairyman or farmer who owns all the cows from which the dairy products offered for sale are produced;
c. 
Livestock sold by the producer at a special livestock sale;
d. 
The provisions of this Subsection A1 shall not be construed as exempting sales by florists, nurserymen or chicken hatcheries, or sales of dairy products by any other business except as set out herein;
2. 
Sale of baby chicks; turkey poults and starter pullets used in the commercial production of chickens, turkeys and eggs, provided that the purchaser certifies, in writing, on the copy of the invoice or sales ticket to be retained by the vendor that the pullets will be used primarily for egg production;
3. 
Sale of salt, grains, tankage, oyster shells, mineral supplements, limestone and other generally recognized animal feeds for the following purposes and subject to the following limitations:
a. 
Feed which is fed to poultry and livestock, including breeding stock and wool-bearing stock, for the purpose of producing eggs, poultry, milk or meet for human consumption;
b. 
Feed purchased in Oklahoma for the purpose of being fed to and which is fed by the purchaser to horses, mules or other domestic or draft animals used directly in the producing and marketing of agricultural products;
c. 
Any stock tonics, water purifying products, stock sprays, disinfectants or other such agricultural supplies;
d. 
Poultry shall not be construed to include any fowl other than domestic fowl kept and raised for the market or production of eggs;
e. 
Livestock shall not be construed to include any pet animals Such as dogs, cats, birds or such other fur-bearing animals;
f. 
This exemption shall only be granted and extended where the purchaser of feed that is to be used and in fact is used for a purpose that would bring about an exemption hereunder executes an invoice or sales ticket in duplicate on a form to be prescribed by the Tax Commission. The purchaser may demand and receive a copy of the invoice or sales ticket and the vendor shall retain a copy;
4. 
Sales of items to be and in fact used in the production of agricultural products. Sale of the following items shall be subject to the following limitations:
a. 
Sales of agricultural fertilizer to any person regularly engaged, for profit, in the business of farming and/or ranching. Each such purchaser shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor, that he is so engaged in farming and/or ranching and that the material purchased will be used only in such business;
b. 
Sales of agricultural fertilizer to any person engaged in the business of applying such materials on a contract or custom basis to land owned or leased and operated by persons regularly engaged, for profit, in the business of farming and/or ranching. Each such purchaser shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor that he is engaged in the business of applying such materials to lands owned or leased and operated by persons regularly engaged, for profit, in the business of farming and/or ranching, and shall show in said certificate the name or names of such owner or lessee and operator, the location of the lands on which said materials are to be applied to each such land, and he shall further certify that his contract price has been reduced so as to give the farmer or rancher the full benefit of this exemption;
c. 
Sales of agricultural fertilizer to persons engaged in the business of applying such materials on a contract or custom basis shall not be considered to be sales to contractors under this chapter, and said sales shall not be considered to be taxable sales within the meaning of the Oklahoma Sales Tax Code. As used in this Section, "agricultural fertilizer" means any substance sold and used for soil enrichment or soil corrective purposes or for promoting the growth and productivity of plants;
d. 
Sales of agricultural seed or plants to any person regularly engaged, for profit, in the business of farming and/or ranching. This Subsection A4d shall not be construed as exempting from sales tax seed which is packaged and sold for use in noncommercial flower and vegetable gardens;
e. 
Sales of agricultural chemical pesticides to any person regularly engaged, for profit, in the business of farming and/or ranching. For the purposes of this chapter, agricultural chemical pesticides shall include any substance or mixture of substances intended for preventing, destroying, repelling or mitigating any insect, snail, slug, rodent, bird, nematode, fungus, weed or any other form of terrestrial or aquatic plant or animal life or virus, bacteria or other microorganism, except viruses, bacterial or other microorganisms on or in living man, or any substance or mixture of substances intended for use as a plant regulator, defoliant or desiccant;
f. 
This exemption shall only be granted and extended to the purchaser where the items are to be used and in fact are used in the production of agricultural products. Each purchaser shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor, that the material purchased will only be used in his farming occupation. The vendor shall certify to the Oklahoma Tax Commission that the contract price of the items has been reduced to grant the full benefit of the exemption. Violation hereof by the purchaser or vendor shall be a misdemeanor, and, upon violation and conviction for a second offense the Oklahoma Tax Commission shall revoke the vendor's sales tax permit; or
5. 
Sale of farm machinery, repair parts thereto or fuel, oil, lubricants and other substances used for operation and maintenance of the farm machinery to be used directly on a farm or ranch in the production, cultivation, planting, sowing, harvesting, processing, spraying, preservation or irrigation of any livestock, poultry, agricultural or dairy products produced from such lands. Each purchaser of farm machinery, repair parts thereto or fuel must certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor, that he is engaged in farming or ranching and that the farm machinery, repair parts thereto or fuel will be used only in farming and/or ranching. The exemption provided for herein shall not apply to motor vehicles. Each purchaser shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor, that the material purchased will only be used in his farming occupation. The vendor shall certify to the Oklahoma Tax Commission that the price of the items has been reduced to grant the full benefit of the exemption. Violation hereof by the purchaser or vendor shall be a misdemeanor, and, upon violation and conviction for a second offense the Oklahoma Tax Commission shall revoke the vendor's sales tax permit.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
A. 
There are hereby specifically exempted from the tax levied by this chapter:
1. 
Goods, wares, merchandise and property purchased for the purpose of being used or consumed in the process of manufacturing, compounding, processing, assembling or preparing for sale a finished article and such goods, wares, merchandise or property become integral parts of the manufactured, compounded, processed, assembled or prepared products or are consumed in the process of manufacturing, compounding, processing, assembling or preparing products for resale. The term "manufacturing plants" shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such;
2. 
Ethyl alcohol when said and used for the purpose of blending same with motor fuel on which motor fuel tax is levied by State law;
3. 
Sale of machinery and equipment purchased and used by persons establishing new manufacturing plants in Oklahoma, and machinery and equipment purchased and used by persons in the operation of manufacturing plants already established in Oklahoma. 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 this chapter. The term "manufacturing plants" shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such;
4. 
Sales of containers when said to a person regularly engaged in the business of reselling empty or filled containers or When purchased for the purpose of packaging raw products of farm, garden or orchard for resale to the consumer or processor. This exemption shall not apply to the sale of any containers used more than once and which are ordinarily known as returnable containers, except returnable soft drink bottles. Each and every transfer of title or possession of such returnable containers in this State to any person who is not regularly engaged in the business of selling, reselling or otherwise transferring empty or filled containers shall be taxable under this Code. And, this exemption shall not apply to the sale of labels or other materials delivered along with items sold but which are not necessary or absolutely essential to the sale of the sold merchandise; or
5. 
Sale of tangible personal property manufactured in Oklahoma when sold by the manufacturer to a person who transports it to another state for immediate and exclusive use in some other state.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
A. 
There are hereby specifically exempted from the tax levied in this chapter:
1. 
The transfer of tangible personal property, as follows:
a. 
From one corporation to another corporation pursuant to a reorganization. As used in this subsection the term "reorganization" means a statutory merger or consolidation or the acquisition by a corporation of substantially all of the properties of another corporation when the consideration is solely all or a part of the voting stock of the acquiring corporation, or of its parent or subsidiary corporation;
b. 
In connection with the winding up, dissolution or liquidation of a corporation only when there is a distribution in kind to the shareholders of the property of such corporation;
c. 
To a corporation for the purpose of organization of such corporation where the former owners of the property transferred are immediately after the transfer in control of the corporation, and the stock or securities received by each are substantially in proportion to his interest in the property prior to the transfer;
d. 
To a partnership in the organization of such partnership if the former owners of the property transferred are immediately after the transfer, members of such partnership and the interest in the partnership, received by each, is substantially in proportion to his interest in the property prior to the transfer; or
e. 
From a partnership to the members thereof when made in kind in the dissolution of such partnership; or
2. 
Sale of an interest in tangible personal property to a partner or other person who after such sale owns a joint interest in such tangible personal property where the State sales or use tax has previously been paid on such tangible personal property.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
The tax levied hereunder shall be due and payable at the time and in the manner and form prescribed for payment of the State sales tax under the Oklahoma Sales Tax Code.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
A. 
The tax herein levied shall be paid to the tax collector at the time and in the form and manner provided for payment of State sales tax.
B. 
The bracket system for the collection of the City sales tax by the tax collector shall be the same as is hereafter adopted by the agreement of the City and the tax collector, in the collection of the City sales tax and the State sales tax.
[Prior code, Chapter 7; amended by Ord. 651, 6-30-1975]
The taxes, penalty and interest due under this chapter 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.
[Prior code, Chapter 7; amended by Ord. 651, 6-30-1975]
A. 
The tax levied hereunder shall be paid by the consumer or user to the vendor. It shall be the duty of each and every vendor in this City to collect from the consumer or user the full amount of the tax levied by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof.
B. 
Vendors shall add the tax imposed hereunder, or the average equivalent thereof, to the sales price or charge, 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, as defined hereunder, who wilfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by this chapter, or wilfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax herein levied, or makes in any form of advertising, verbally or otherwise, any statement which infers that he 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, and upon conviction thereof shall be fined as provided in Section 1-108 of this Code.
D. 
Any sum or sums collected or required to be collected in accordance with this chapter shall be deemed to be held in trust for the City. Any person, firm, corporation, joint venture or association that wilfully or intentionally fails, neglects or refuses to collect the sums required to be collected or paid shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined as provided in Section 1-108 of this Code.
[Prior code, Chapter 7; amended by Ord. 651, 6-30-1975]
Returns and remittances of the tax herein levied and collected shall be made to the tax collector at the time and in the manner, form and amount as prescribed for returns and remittances of tax collected hereunder and shall be subject to the same discount as may be allowed by the Oklahoma Sales Tax Code for collection of State sales taxes.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
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 amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this chapter. 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 chapter shall cause such tax to be delinquent. In addition, if the delinquency continues for a period of five days, the taxpayer shall forfeit his claim to any discount allowed under this chapter.
[Prior code, Chapter 7; amended by Ord. 651, 6-30-1975]
The interest or penalty or any portion thereof accruing by reason of a taxpayer's failure to pay the City tax herein levied may be waived or remitted in the same manner as provided for the waiver or as applied in administration of the State sales tax provided in Section 220 of Title 68 of the Oklahoma Statutes. To accomplish the purposes of this Section, the applicable provisions of Section 220 of Title 68 of the Oklahoma Statutes are hereby adopted by reference and made a part of this chapter.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
Refund of erroneous payment of the City sales tax herein levied may be made to any taxpayer making the 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 Section 227 of Title 68 of the Oklahoma Statutes. To accomplish the purpose of this Section, the applicable provisions of Section 227 of Title 68 of the Oklahoma Statutes are hereby adopted by reference and made a part of this chapter.
[Prior code, Chapter 7; amended by Ord. 651, 6-30-1975]
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 subject to a fine and imprisonment as provided in Section 1-108 of this Code.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
The confidential and privileged nature of the records and files concerning the administration of the City sales tax is legislatively recognized and declared, and to protect the same the provisions of the State Sales Tax Code, Section 205 of Title 68 of the Oklahoma Statutes, and each subsection thereof, are hereby adopted by reference and made fully effective and applicable to administration of the City sales tax as if here set forth in full.
[Prior code, Chapter 7; amended by Ord. 651, 6-30-1975]
The people of the City, by their approval of the sales tax ordinance hereby authorize the Mayor and City Council, by ordinance duly enacted, to make such administrative and technical changes or additions in the method and manner of administering and enforcing this chapter as may be necessary or proper for efficiency and fairness. Neither the rate of the tax herein provided nor the use to which the revenue is put shall be changed without approval of the qualified electors of the City as provided by law.
[Prior code, Chapter 7; amended by Ord. 561, 6-30-1975]
The provisions of this chapter shall be cumulative and in addition to any or all other taxing provisions of City ordinances.