[Ord. No. 56, § 1, 1-16-2001]
There is hereby levied and there shall be paid by every person storing, using or otherwise consuming within the Town of Slaughterville, Oklahoma, tangible, personal property purchased or brought into this municipality, an excise tax on the storage, use or otherwise consuming within the municipality 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 municipality, tangible, personal property purchased or brought into the municipality. The additional tax levied hereunder shall be paid at the time of importation or storage of the property within the municipality 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 municipality, but which is stored in the municipality pending shipment outside the municipality or which is temporarily retained in the municipality for the purpose of fabrication, repair, testing, alteration, maintenance or other service. Any person liable for payment of the use tax authorized herein, may deduct from such use 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 municipality had been levied on the sale of such goods or services.
[Ord. No. 56, § 2, 1-16-2001]
The provisions, of this ordinance shall not apply:
A. 
In respect to the use of an article of tangible, personal property brought into the municipality by a non-resident individual visiting in this municipality for his or her personal use or enjoyment while within the municipality;
B. 
In respect to the use of tangible, personal property purchased for re-sale before being used;
C. 
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 Town of Slaughterville, Oklahoma, use tax ordinance, has been paid by the person using such tangible, personal property in the Municipality, 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 the Town of Slaughterville, Oklahoma, use tax ordinance, the provisions of this article 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 Town of Slaughterville, Oklahoma, use tax ordinance, 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 municipality;
D. 
In respect to the use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the municipality, and machinery and equipment purchased and used by persons in the operation of manufacturing plants already established in the machinery and equipment is incorporated into, and is directly used in, the process of manufacturing property subject to the taxation under the sales tax code of the Town of Slaughterville, Oklahoma. The term “manufacturing plants” shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such;
E. 
In respect to the use of tangible, personal property now specifically exempted from taxation under the sales tax code of the Town of Slaughterville, Oklahoma;
F. 
In respect to the use of any article of tangible, personal property brought into the municipality by an individual with intent to become a resident of this municipality where such personal property is for such individual’s personal use or enjoyment;
G. 
In respect to the use of any article of tangible personal property used, or to be used, by commercial airlines or railroads; or
H. 
In respect to livestock purchased outside Oklahoma and brought into this municipality for feeding or breeding purposes, and which is later re-sold.
[Ord. No. 56, § 3, 1-16-2001]
The tax levied by this ordinance 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 of Oklahoma.
[Ord. No. 56, § 4, 1-16-2001]
Such taxes, penalty or 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 with any other debt.
[Ord. No. 56, § 5, 1-16-2001]
Every retailer or vendor maintaining places of business both within and without the State of Oklahoma, and making sales of tangible, personal property from a place of business outside this state for use in the Town of Slaughterville, Oklahoma, shall, at the time of making such sales, collect the use tax levied by this article from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Oklahoma Tax Commission, if said tax commission shall, by regulation, require such receipt. Each retailer or vendor shall list with said tax commission the name and address of all his agents operating in this municipality and location of any and all distribution or sales houses or offices or other places of business in this municipality.
[Ord. No. 56, § 6, 1-16-2001]
The Oklahoma Tax Commission may, at its discretion, upon application, authorize the collection of the use 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 municipality, and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without Oklahoma and making sales of tangible, personal property at such out-of-state place of business for use in this municipality. Such retailer or vendor may be issued, without charge, a permit to collect such taxes, by said 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 use tax upon all tangible, personal property sold to his knowledge for use within this municipality. Such authority and permit may be canceled when, at any time, said tax commission considers that such use tax can more effectively be collected from the person using such property in this municipality; provided, however, that, in all instances where such sales are made or completed by delivery to the purchaser within this municipality 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 municipal sales tax at the point of delivery and the tax shall be collected and reported under the taxpayer’s sales tax permit number accordingly.
[Ord. No. 56, § 7, 1-16-2001]
Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, authorized to collect the use tax herein levied, fails to comply with any of the provisions of this ordinance or the Oklahoma Use Tax Code or any order, rules or regulations of the Oklahoma Tax Commission, said tax commission may, upon notice and hearing as provided for in Title 68 O.S.§1408, 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 the notice and hearing above provided, cancel said 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 ordinance, the Oklahoma Use Tax Code, or any order, rules or regulations of the Oklahoma Tax Commission.
[Ord. No. 56, § 8, 1-16-2001]
Returns and remittances of the use tax herein levied and collected shall be made to the Oklahoma Tax Commission at the time and in the manner, form and amount prescribed for returns and remittances required by the Oklahoma Use Tax Code; remittances of use taxes collected hereunder shall be subject to the same discount as may be allowed by said code for the collection of state use taxes.
[Ord. No. 56, § 9, 1-16-2001]
Title 68 O.S. §217, is hereby adopted and made a part of this ordinance, and interest and penalties at the rates and in the amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the use tax levied by this ordinance; provided, that, the failure or refusal of any retailer or vendor to make and transmit the reports and remittances of use 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 retailer or vendor shall forfeit his claim to any discount allowed under this ordinance.
[Ord. No. 56, § 10, 1-16-2001]
The interest or penalty, or any portion thereof, accruing by reason of a retailer’s or vendor’s failure to pay the use 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 use tax provided in Title 68 O.S. § 227; to accomplish the purposes of this section, the applicable provisions of said § 227 are hereby adopted by reference and made a part of this ordinance.
[Ord. No. 56, § 11, 1-16-2001]
Refund of erroneous payment of the municipal 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 provided for administration of the state use tax as set forth in Title 68 O.S. § 227; to accomplish the purpose of this Section, the applicable provisions of said § 227 are hereby adopted by reference and made a part of this ordinance.
[Ord. No. 56, § 12, 1-16-2001]
In addition to all civil penalties provided by this article, 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 use tax, or portion thereof, rightfully due under this ordinance, shall be an offense, and upon conviction thereof the offending taxpayer shall be punished by a fine of not more than $200. Each day of noncompliance with this ordinance shall constitute a separate offense.
[Ord. No. 56, § 13, 1-16-2001]
The confidential and privileged nature of the records and files concerning the administration of the municipal use tax is legislatively recognized and declared, and to protect the same, the provisions of Title 68 O.S.§205, 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 municipal use tax as if herein set forth in full.
[Ord. No. 56, § 14, 1-16-2001]
The provisions hereof shall be cumulative, and in addition to any and all other taxing provisions of municipal ordinances.
[Ord. No. 56, § 15, 1-16-2001]
The provisions hereof are hereby declared to be severable, and if any section, paragraph, sentence or clause of this ordinance, is for any reason held invalid or inoperative by any court of competent jurisdiction, such decision shall not affect any other section, paragraph, sentence or clause hereof.
[Ord. No. 56, § 16, 1-16-2001]
The definitions of words, terms and phrases contained in the Oklahoma Use Tax Code, Title 68 O.S. §1401, are hereby adopted by reference and made a part of this ordinance; in addition thereto, the following words and terms shall be defined as follows:
A. 
Town shall mean the Town of Slaughterville, Oklahoma.
B. 
Transaction shall mean sale.
C. 
The term "tax collector", as used herein, means the department of the municipality or the official agency of the state, duly designated according to law or contract authorized by law, to administer the collection of the use tax herein levied.
[Ord. No. 56, § 17, 1-16-2001]
For the purpose of this article, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the Oklahoma Use Tax Code.
[Ord. No. 56, § 18, 1-16-2001]
All valid and subsisting permits to do business issued by the Oklahoma Tax Commission pursuant to the Oklahoma Use Tax Code are, for the purpose of this ordinance, hereby ratified, confirmed and adopted in lieu of any requirement for an additional municipal permit for the same purpose.
[Ord. No. 56, § 19, 1-16-2001]
It is hereby declared to be the purpose of this article to provide revenues for the support of the functions of the municipal government of the Town of Slaughterville, Oklahoma, and any and all revenues derived hereunder may be expended by the Town Board of Trustees for any purpose for which funds may be lawfully expended and authorized.
[Ord. No. 56, § 20, 1-16-2001]
Any violation of this ordinance shall be liable for a fine not to exceed $200 per day, or the maximum legal limit.