[Ord. 881, 9-2-1997, eff. 9-7-1997]
There is hereby levied and assessed an annual tax of 2% upon
the gross receipts from residential and commercial sales of power,
light, heat, gas, electricity or water within the City, which tax
shall be in lieu of any other franchise, license, occupation or excise
tax levied by the City, in accordance with the provisions of Title
68, Oklahoma Statutes 1981, Sections 2601 through 2605, as amended
and supplemented, and other applicable provisions of State law.
[Ord. 881, 9-2-1997, eff. 9-7-1997]
The tax levied under this chapter shall, when levied, apply
to all persons, firms, associations or corporations engaged in the
business of furnishing power, light, heat, gas, electricity or water
within the City Municipal limits, except it shall not apply to any
person, firm, association or corporation operating under a valid franchise
from the City granted pursuant to Article 18, Section 5(a) of the
Oklahoma constitution, nor shall it apply to that portion of gross
receipts received by the entities upon which this tax is levied from
customers of such utilities that are exempt from taxation under applicable
provisions of Oklahoma sales tax law.
[Ord. 881, 9-2-1997, eff. 9-7-1997]
The tax levied under this chapter shall be levied for a term
of not less than one year, and shall be continuing thereafter and
shall be payable monthly, on or prior to the tenth day of each month,
as applicable, and the proceeds thereof shall be placed in the General
Revenue Fund of the City.
[Ord. 881, 9-2-1997, eff. 9-7-1997]
Any person, firm, association or corporation failing or refusing
to pay such tax when levied shall be regarded as a trespasser and
may be ousted from such City and in addition thereto, an action may
be maintained against such person, firm, association or corporation
for the amount of the tax, and all expenses of collecting same, including
reasonable attorney fees.
[Ord. 881, 9-2-1997, eff. 9-7-1997]
The tax so imposed shall constitute a first and prior lien on
all the assets located within the City of any person, firm, association
or corporation engaged in the business of selling utility services
within the Municipal limits of the City.
[Ord. 881, 9-2-1997, eff. 9-7-1997]
It shall be the duty of any person, firm, association or corporation subject to the tax levied hereunder to keep and maintain records as to the amount of gross receipts of sales of power, light, heat, gas, electricity or water within the City, and such records shall be subject to review and audit by the City upon reasonable request. In addition, a summary of such sales for the preceding calendar month, including the number of customers served, the number of customers exempt from taxation under applicable Oklahoma sales tax laws, the number of units of gas, electricity or water (cubic feet, kilowatt hours, or gallons, respectively) sold to exempt and nonexempt customers, the gross receipts from sales to exempt and nonexempt customers, and the amount of sales tax charged and collected with respect to such sales, shall be provided unto the City at the time of payment of the tax pursuant to Section 7-603 of this chapter.
