[Ord. No. 42, § 2, 7-19-1988]
The definitions of words, terms and phrases contained in the Oklahoma Sales Tax Code, are hereby adopted by reference and made a part of this ordinance.
[Ord. No. 42, § 3, 7-19-1988]
The term “tax collector” as used herein means the department of the Town 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.
[Ord. No. 42, § 4, 7-19-1988]
For the purpose of this chapter the classification of taxpayers hereunder shall be as prescribed by state law for the purposes of the Oklahoma Sales Tax Code.
[Ord. No. 42, § 5, 7-19-1988]
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 ordinance hereby ratified, confirmed and adopted in lieu of any requirement for an additional Town permit for the same purpose.
[Ord. No. 42, § 6, 7-19-1988]
This ordinance shall become and be effective on and after, November 1, 1988, subject to approval of a majority of the registered voters of the Town of Slaughterville, Oklahoma, voting on same in the manner prescribed by state law.
[Ord. No. 42, § 7, 7-19-1988]
It is hereby declared to be the purpose of this ordinance to provide revenues for the support of the functions of the municipal government of the Town of Slaughterville, Oklahoma.
[Ord. No. 42, § 8, 7-19-1988]
There is hereby levied an excise tax of 2% upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of Oklahoma, including but not exclusive of the following:
A. 
Tangible personal property.
B. 
Transportation for hire or persons by common carriers, including railroads, both steam and electric, motor transportation companies, taxi-cab companies, pullman car companies, airlines and all other means of transportation for hire.
C. 
Printing or printed matter of all types, kinds, and characters and the service of printing or over-printing.
D. 
Service of furnishing rooms by hotels, apartment hotels, public rooming houses and public lodging houses and tourist camps.
E. 
Service of furnishing storage or parking privileges by auto hotels and parking lots.
F. 
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.
G. 
Advertising of all kinds, types and character, including any and all devices used for advertising purposes and the servicing of any advertising devices, except as provided in §7-109(15) hereof.
H. 
Dues or fees to clubs, and the sale of tickets or admission to places of amusement, to athletic, entertainment, recreational events, or dues or fees for the privilege of having access to or the use of amusement entertainment, athletic or recreational facilities, including free or complimentary passes, tickets, dues or fees are hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees or dues of like kind or character.
I. 
For the purpose of this ordinance, sales of service and tangible personal property made for the purpose of developing real estate & even though such real estate is intended for resale as real property are hereby declared to be sales to consumers or users. Sales of service and tangible personal property, including materials, supplies and equipment made to contractors who use same in the performance of any contract, are hereby declared to be sales to consumers or users and not sales for resale. Sales of tangible personal property to persons who are primarily engaged in selling their services shall be deemed sales to consumers or users and, therefore, taxable. Sales of tangible personal property to peddlers, solicitors, and other salesmen who do not have established places of business shall be deemed to be sales to consumers or users, and, therefore taxable.
[Ord. No. 42, § 9, 7-19-1988]
There is hereby specifically exempted from the tax levied by this ordinance the gross receipts or gross proceeds exempted from the sales tax law of Oklahoma inclusive but not exclusive of, and derived from the:
A. 
Sale of non-intoxicating beverages taxed as provided by state law.
B. 
Sale of cigarettes and such tobacco products as are taxed by state law.
C. 
Sale of raw products from the farm, orchard, or garden, where such sale is made by the producer of such raw products directly to the consumer or uses; gross receipts or gross proceeds derived from the sale of livestock, poultry products, and dairy products by the producers; exemptions granted by this subdivision shall not apply when such articles are sold, even though by the producer thereof, at or from an “established business place” not on a farm; neither shall this exemption apply unless said articles are produced or grown within the State of Oklahoma. The provisions of this subsection are intended to exempt the sale by livestock producers of livestock sold at special livestock sales. The provisions of this subsection are intended to exempt the sale of dairy products when sold by a dairyman or farmer who owns all of the cows from which the dairy products he sells are produced. The provisions of this subsection shall not be construed to exempt sales of dairy products by any other business. The provisions of this subsection shall not be construed to exempt sales by florists, nurserymen and chicken hatcheries.
D. 
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 exclusion of other members.
E. 
Sale of tangible personal property or services to or by churches, except where such organizations may be engaged in business for profit or savings, competing with other persons engaged in the Game or similar business.
F. 
Gross receipts and gross proceeds deriving from the transportation of school children to and from schools and high schools in motor and other vehicles.
G. 
Transportation of persons where the fare of each person does not exceed $0.15 or local transportation of persons within the corporate limits of cities and Towns except by taxicabs.
H. 
Sale of food in public, common, high school or college cafeterias and lunch rooms operated primarily for teachers and pupils, not operated primarily for the public and not operated for profit.
I. 
Carrier sales made directly to consumers or users of newspapers or any other periodicals where any individual transaction does not exceed $0.25
J. 
Sales to the United States government, State of Oklahoma, or any of its political subdivisions.
K. 
Sale of gasoline or motor fuel on which the motor fuel tax, gasoline excise tax or special fuels tax has been paid to the State of Oklahoma.
L. 
Sale of crude petroleum or natural or casing head gas and other products subject to gross production tax under the provisions of the laws of the State of Oklahoma. This exemption shall not apply when such products are sold to a 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.
M. 
Sale of motor vehicles, attached optional equipment and accessories, on which the Oklahoma motor vehicle excise tax has been paid.
N. 
Sales by county, district and state fairs.
O. 
Sale of advertising space in newspapers and periodicals and billboard advertising service, and sales of time for radio and television broadcasts of advertising.
P. 
Sales for resale to persons regularly 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 by the Oklahoma Tax Commission as provided by law. 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 tangible personal property to peddlers, solicitors and other salesmen who do not have sales tax permits or established places of business.
Q. 
Goods, wares, merchandise, and property sold for use in manufacturing, compounding, processing, assembling or preparing for sale shall be classified as having been sold for the purpose of resale or the subject matter of resale only in the event:
1. 
Such goods, wares, merchandise or property are purchased for the purpose of being manufactured into a finished article and if it becomes a recognizable, integral part of the manufactured, compounded, processed, assembled or prepared products or
2. 
If it is consumed in the process of manufacturing, compounding, processing, assembling or preparing products for resale.
R. 
Sale of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in Oklahoma, and machinery and equipment purchased and used by persons on the operation of manufacturing plants already established in Oklahoma, 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 hereunder. The term “manufacturing plants” shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such.
S. 
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.
T. 
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.
U. 
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 Oklahoma sales or use tax has previously been paid on such tangible personal property.
V. 
Sales of containers shall be exempt when sold to a person regularly engaged in the business of reselling empty or filled containers, or when he purchases such containers for the purpose of packaging raw products of farm, garden or orchard, for resale to the consumer or processor, provided, this exemption shall not apply to the sale of containers used more than once and which are ordinarily known as returnable containers unless a tax under this title is collected and paid to the tax collector with respect to each and every transfer by such person of title or possession of such returnable container if made to any consumer or user within this state; nor shall it 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.
W. 
Exemptions of poultry and livestock feed, and farm machinery as prescribed by the state sales tax code shall be equally applicable as exemptions from the tax herein levied.
X. 
Sales of agricultural fertilizer to persons regularly engaged for profit in the business of farming and/or ranching which are exempt from State sales taxes under provisions of Title 68 0.S. §1358(5)(b) shall likewise be exempt from the Town sales tax herein levied.
[Ord. No. 42, § 10, 7-19-1988]
Also there is hereby specifically exempted from the tax herein levied the transfer of tangible personal property exempted from the sales tax law of Oklahoma inclusive but not exclusive of the following:
A. 
From one corporation to another corporation pursuant to a reorganization. As used in this subsection the term “reorganization” means
1. 
A statutory merger or consolidation.
2. 
The acquisition by a corporation of substantially all of the properties of another corporation when the consideration is solely all of a part of the voting stock of the acquiring corporation, or of its parent or subsidiary corporation.
B. 
In connection with 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 is substantially in proportion to this 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.
E. 
From a partnership to the members thereof when made in kind in the dissolution of such partnership.
[Ord. No. 42, § 11, 7-19-1988]
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 sales tax law of the State of Oklahoma.
[Ord. No. 42, § 12, 7-19-1988]
A. 
The tax here in levied shall be paid to the tax collector at the time in form and manner provided for payment of state sales tax under the sales tax law of Oklahoma.
B. 
The bracket system for the collection of the Town sales tax by the tax collector, shall be as the same is hereafter adopted by the agreement of the Town of Slaughterville, Oklahoma, and the tax collector, in the collection of both the Town sales tax and the state sales tax.
[Ord. No. 42, § 13, 7-19-1988]
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. No. 42, § 14, 7-19-1988]
A. 
The tax levied hereunder shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in this Town to collect from the consumer or user, the full amount of the tax levied by this ordinance, 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 herein, who willfully or intentionally fail neglects or refuses to collect the full amount of the tax levied by this ordinance, or willfully 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 an offense, and upon conviction thereof shall be fined not more than $20 including costs.
[Ord. No. 42, § 15, 7-19-1988]
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 required by the state sales tax code; and remittances of tax collected hereunder shall be subject to the same discount as may be allowed by said code for collection of state sales taxes.
[Ord. No. 42, § 16, 7-19-1988]
Title 68, O.S. §217, is hereby adopted and made a part of this ordinance, 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 ordinance. Provided, that 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 ordinance shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of five days the taxpayer shall forfeit his claim to any discount allowed under this ordinance.
[Ord. No. 42, § 17, 7-19-1988]
The interest or penalty or any portion thereof accruing by reason of a taxpayer’s failure to pay the Town tax herein levied may be waived or remitted in the same manner as provided for said waiver or remittance as applied in administration of the state sales tax provided in Title 68 0.S. §220; and to accomplish the purposes of this section the applicable provisions of said Section 220 are hereby adopted by reference and made a part of this ordinance.
[Ord. No. 42, § 18, 7-19-1988]
Refund of erroneous payment of the Town sales 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 sales tax as set forth in Title 68, O.S. §227, and to accomplish the purposes of this section, the applicable provisions of said Section 227 are hereby adopted by reference and made a part of this ordinance.
[Ord. No. 42, § 19, 7-19-1988]
In addition to all civil penalties provided by this ordinance, the willful 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 ordinance shall be an offense, and upon conviction the of the offending taxpayer shall be subject to a fine of not more than $20 including costs.
[Ord. No. 42, § 20, 7-19-1988]
The confidential and privileged nature of the records and files concerning the administration of the Town sales tax is legislatively recognized and declared, and to protect the same the provisions of Title 68 O.S. §205 of the states sales tax code, and each subsection thereof is hereby adopted by reference and made fully effective and applicable to administration of the Town sales tax as if here set forth in full.
[Ord. No. 42, § 21, 7-19-1988]
The people of the Town of Slaughterville, Oklahoma, by their approval of this ordinance at the election herein above provided, hereby authorize the Town Board of Trustees by ordinances duly enacted to make such administrative and technical changes or additions in the method and manner of administration and enforcing this ordinance as may be necessary or proper for efficiency and fairness except that the rate of the tax herein provided shall not be changed without approval of the qualified electors of the Town as provided by law.
[Ord. No. 42, § 22, 7-19-1988]
The provisions hereof shall be cumulative, and in addition to any and all other taxing provisions of Town ordinances.