[Ord. 1287-2019, 7-9-2019]
This chapter shall be known and may be cited as the "City of
Tahlequah Excise (Sales and Use) Tax Ordinance No. 1287-2019 of July
9, 2019," and the same shall be codified and incorporated into the
Code of Ordinances of the City of Tahlequah, Oklahoma (the "City").
[Ord. 1287-2019, 7-9-2019]
Be it ordained by the City Council of the City of Tahlequah,
Oklahoma, that the provisions of this chapter shall become and be
made a part of the code of ordinances of the City of Tahlequah, Oklahoma,
and the sections of this chapter may be renumbered to accomplish this
intention. There is hereby imposed an excise (sales and use) tax of
1/2% to replace the temporary 1/2% tax which expires on or before
September 30, 2019 (in addition to any and all other City excise (sales
and use) taxes now in force) to be levied or assessed upon the gross
proceeds or gross receipts derived from all sales taxable under the
Oklahoma Sales Tax Code.
[Ord. 1287-2019, 7-9-2019]
It is hereby declared to be the purpose of this chapter to provide
revenues to the City of Tahlequah to make capital improvements providing
for the construction, improvement, maintenance, operation, and repair
to the streets, alleys, roadways, bridges, sidewalks, and other similar
or related public infrastructure of the City, by holding said revenues
in a designated account and paying for said capital improvements directly
from said account.
[Ord. 1287-2019, 7-9-2019]
The provisions of this chapter and the collection of the City
excise tax referenced herein shall become effective on or after January
1, 2020, subject to and conditioned upon, the approval by a majority
of the registered voters of the City of Tahlequah, Oklahoma, voting
on the same in the manner prescribed by law, at a municipal election
called and held for that purpose on September 10, 2019. Subject to
such voter approval, this chapter shall be and become effective on
and after January 1, 2020, and end on December 31, 2025, or until
lawfully repealed.
[Ord. 1287-2019, 7-9-2019]
All valid and subsisting permits to do business issued by the
Oklahoma Tax Commission pursuant to the Oklahoma Sales Tax Code are,
for the purposes of this chapter, hereby ratified, confirmed and adopted
in lieu of any requirement for an additional City permit for the same
purpose.
[Ord. 1287-2019, 7-9-2019]
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 and use tax under the State Sales Tax Code of the State
of Oklahoma.
[Ord. 1287-2019, 7-9-2019]
The tax levied hereby is in addition to any and all other City
excise (sales and use) taxes levied or assessed by the City pursuant
to existing City ordinances (the "existing ordinances"); provided,
however, that those provisions, if any, of said existing ordinances
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 - delinquencies; waiver of interest
and penalties; erroneous payments - Claim for refund; fraudulent returns;
and records confidential shall apply to the excise (sales and use)
tax levied and assessed by this chapter. For purposes of this chapter,
references in said existing ordinances, to specific provisions of
the Oklahoma Statutes shall be deemed to be references to said statutory
provisions, as amended.
[Ord. 1287-2019, 7-9-2019]
The people of the City of Tahlequah, Oklahoma, by their approval
of this chapter 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 chapter 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 and the
termination date or lack thereof herein provided for shall not be
changed without approval of the qualified electors of the City as
provided by law.
[Ord. 1287-2019, 7-9-2019]
The provisions hereof shall be cumulative and in addition to
any and all other taxing provisions of City ordinances.
