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City of El Reno, OK
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2024-08-13
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The Code
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Part II: General Legislation
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Chapter 318 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Boards, Commissions and Bureaus
Ch 14
City Property and Equipment, Sale of
Ch 19
Civil Defense
Ch 28
Court, Municipal
Ch 31
Departments, Municipal
Ch 35
Elections
Ch 40
Hospital Administration
Ch 45
Investment Policy
Ch 53
League Membership
Ch 70
Meetings
Ch 82
Pensions and Retirement
Ch 87
Personnel
Ch 93
Procurements
Ch 98
Records Management
Ch 103
Utilities
Part II: General Legislation
Ch 120
(Reserved)
Ch 127
Amusements
Ch 135
Animals and Fowl
Ch 142
Building Construction
Ch 147
Businesses
Ch 152
Cemetery
Ch 159
Checks, Fraudulent
Ch 167
Curfew
Ch 175
Event Permits
Ch 178
Fair Housing
Ch 189
Fire Prevention
Ch 194
Flood Control and Drainage
Ch 200
Food-Handling Establishments
Ch 205
Food Services, Mobile
Ch 207
Garage Sales
Ch 208
Hazardous Materials
Ch 217
Improvements, Special
Ch 230
Library
Ch 243
Mobile Homes, Recreational Vehicles and Travel Trailers and Parks
Ch 246
Nuisances
Ch 250
Parks and Recreation
Ch 264
Property Maintenance
Ch 270
Property: Public, Private and City
Ch 275
Public Safety and Morals
Ch 280
Railroads
Ch 286
Records, Public Access to
Ch 298
Smoking
Ch 306
Streets and Sidewalks
Ch 312
Subdivision of Land
Ch 318
Taxation
Ch 318 Art I
E-911 Tax
§ 318-1
Amount; purpose; collection.
Ch 318 Art II
Sales Tax
§ 318-2
Title.
§ 318-3
Definitions.
§ 318-4
Purpose.
§ 318-5
Provisions to be cumulative.
§ 318-6
Classification of taxpayers.
§ 318-7
City permit not required in addition to state permit.
§ 318-8
Effective date.
§ 318-9
Tax levied.
§ 318-10
General exemptions.
§ 318-11
Exemption of certain transfers of tangible personal property.
§ 318-12
Due date.
§ 318-13
Manner of paying; bracket system for collection.
§ 318-14
Collection by vendors.
§ 318-15
Returns, remittances and discounts.
§ 318-16
Penalty and interest on delinquencies.
§ 318-17
Failure to make reports and remittances; fraudulent reports.
§ 318-18
Claim status; collection by suit.
§ 318-19
Refund of erroneous payments.
§ 318-20
Confidentiality of records.
§ 318-21
Amendments.
Ch 318 Art III
Additional Sales Tax
§ 318-22
Title.
§ 318-23
Tax imposed.
§ 318-24
Purpose of revenues.
§ 318-25
Effective date.
§ 318-26
Subsisting state permits.
§ 318-27
Payment of tax.
§ 318-28
Tax additional to taxes currently levied; administrative procedures.
§ 318-29
Amendments.
§ 318-30
Provisions to be cumulative.
§ 318-31
Termination date.
Ch 318 Art IV
Use Tax
§ 318-32
Levy of excise tax on storage, use or other consumption of tangible personal property.
§ 318-32.1
Automatic change in rate upon change in sales tax rate.
§ 318-33
Exemptions.
§ 318-34
Due date.
§ 318-35
Tax constitutes debt.
§ 318-36
Collection by retailer or vendor.
§ 318-37
Collection by out-of-state business; permits.
§ 318-38
Revocation of permits.
§ 318-39
Remunerative deductions allowed vendors or retailers of other states.
§ 318-40
Interest and penalties; delinquency.
§ 318-41
Waiver of interest and penalties.
§ 318-42
Erroneous payments; claim for refund.
§ 318-43
Failure to make reports and remittances; fraudulent returns.
§ 318-44
Confidentiality of records.
§ 318-45
Provisions to be cumulative.
§ 318-46
Definitions.
§ 318-47
Tax Collector defined.
§ 318-48
Classification of taxpayers.
§ 318-49
Subsisting state permits.
§ 318-50
Purposes of revenues.
§ 318-51
Title.
§ 318-51.1
Effective date; supersession of prior ordinances.
Ch 318 Art V
Hotel/Motel Occupancy Surcharge
§ 318-52
Effective date.
§ 318-53
Title.
§ 318-54
Definitions.
§ 318-55
Use of revenues.
§ 318-56
Surcharge levied.
§ 318-57
Exemptions.
§ 318-58
Proof of exemption required.
§ 318-59
Surcharge to be designated on bills and receipts.
§ 318-60
Operator liable for collection and payment to City.
§ 318-61
Administrative discount.
§ 318-62
Records; burden of proof.
§ 318-63
Due date; returns.
§ 318-64
Payment of surcharge.
§ 318-65
Bond required.
§ 318-66
Assessment and determination of surcharge.
§ 318-67
Refunds.
§ 318-68
Notice.
§ 318-69
Remedies exclusive.
§ 318-70
Powers of Treasurer.
§ 318-71
Registration certificates; certificates of authority.
§ 318-72
Administration.
§ 318-73
Interest on delinquent surcharge.
§ 318-74
Confidentiality of records.
§ 318-75
Failure to make reports and remittances; fraudulent reports.
§ 318-76
Amendments.
§ 318-77
Provisions to be cumulative.
§ 318-78
Payment of legal fees.
Ch 318 Art VI
Two-Year Additional Sales Tax
§ 318-79
Title.
§ 318-80
Tax imposed.
§ 318-81
Purpose of revenues.
§ 318-82
Effective and termination dates.
§ 318-83
Subsisting state permits.
§ 318-84
Payment of tax.
§ 318-85
Tax to be in addition to taxes currently levied; administrative procedures.
§ 318-86
Amendments.
§ 318-87
Provisions to be cumulative.
Ch 318 Art VII
Sales Tax 2001
§ 318-88
Title.
§ 318-89
Extension of existing tax.
§ 318-90
Tax imposed.
§ 318-91
Purpose of revenues.
§ 318-92
Effective date.
§ 318-93
Termination of tax.
§ 318-94
Subsisting state permits.
§ 318-95
Payment of tax.
§ 318-96
Tax in addition to taxes currently levied; administrative procedures.
§ 318-97
Amendments.
§ 318-98
Provisions cumulative.
§ 318-99
No repeal of tax.
Ch 318 Art VIII
Sales Tax 2002
§ 318-100
Title.
§ 318-101
Tax imposed.
§ 318-102
Purpose of revenues.
§ 318-103
Effective date and termination date.
§ 318-104
Subsisting state permits.
§ 318-105
Payment of tax.
§ 318-106
Tax in addition to taxes currently levied; administrative procedures.
§ 318-107
Amendments.
§ 318-108
Provisions cumulative.
Ch 318 Art IX
Emergency Services and Public Health Sales Tax
§ 318-109
Title.
§ 318-110
Tax imposed.
§ 318-111
Purpose of revenues.
§ 318-112
Effective date.
§ 318-113
Subsisting state permits.
§ 318-114
Payment of tax.
§ 318-115
Tax in addition to taxes currently levied; administrative procedures.
§ 318-116
Amendments.
§ 318-117
Provisions cumulative.
Ch 318 Art X
Lodging Tax
§ 318-118
Citation and codification.
§ 318-119
Definitions.
§ 318-120
Tax rate.
§ 318-121
Exemptions.
§ 318-122
Tax to be separately designated on bills.
§ 318-123
Operator's duties.
§ 318-124
Bond required; City collection.
§ 318-125
Assessment and determination of tax.
§ 318-126
Refunds.
§ 318-127
Notices.
§ 318-128
Remedies exclusive.
§ 318-129
Agreement of administration.
§ 318-130
General powers of the City Manager.
§ 318-131
Certificates of registration.
§ 318-132
Purpose.
§ 318-133
Records confidential.
§ 318-134
Criminal penalties.
§ 318-135
Civil remedies.
§ 318-136
Amendments.
§ 318-137
Provisions cumulative.
§ 318-138
Severability.
§ 318-139
Effective date and no termination date.
§ 318-140
Emergency.
§ 318-141
Payment of legal expenses.
Ch 325
Taxicabs
Ch 334
Utilities, Public
Ch 343
Vehicles and Traffic
Ch 347
Voice Over Internet Protocol
Ch 355
Wildlife Conservation
Ch 361
Zoning
Ch 362
Zoning, El Reno Regional Airport
Appendix
Ch A364
Electricity Franchise
Ch A365
Gas Franchise
Ch A366
Telecommunications Franchise
Disposition List
Ch DL
Disposition List
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Chapter 318
Taxation
[HISTORY: Adopted by the City Council of the City of El Reno as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Alcoholic beverages, tax and licensing — See Ch.
275
, Art.
II
.
Article I
E-911 Tax
chevron_right
§ 318-1
Amount; purpose; collection.
chevron_right
Article II
Sales Tax
chevron_right
§ 318-2
Title.
chevron_right
§ 318-3
Definitions.
chevron_right
§ 318-4
Purpose.
chevron_right
§ 318-5
Provisions to be cumulative.
chevron_right
§ 318-6
Classification of taxpayers.
chevron_right
§ 318-7
City permit not required in addition to state permit.
chevron_right
§ 318-8
Effective date.
chevron_right
§ 318-9
Tax levied.
chevron_right
§ 318-10
General exemptions.
chevron_right
§ 318-11
Exemption of certain transfers of tangible personal property.
chevron_right
§ 318-12
Due date.
chevron_right
§ 318-13
Manner of paying; bracket system for collection.
chevron_right
§ 318-14
Collection by vendors.
chevron_right
§ 318-15
Returns, remittances and discounts.
chevron_right
§ 318-16
Penalty and interest on delinquencies.
chevron_right
§ 318-17
Failure to make reports and remittances; fraudulent reports.
chevron_right
§ 318-18
Claim status; collection by suit.
chevron_right
§ 318-19
Refund of erroneous payments.
chevron_right
§ 318-20
Confidentiality of records.
chevron_right
§ 318-21
Amendments.
chevron_right
Article III
Additional Sales Tax
chevron_right
§ 318-22
Title.
chevron_right
§ 318-23
Tax imposed.
chevron_right
§ 318-24
Purpose of revenues.
chevron_right
§ 318-25
Effective date.
chevron_right
§ 318-26
Subsisting state permits.
chevron_right
§ 318-27
Payment of tax.
chevron_right
§ 318-28
Tax additional to taxes currently levied; administrative procedures.
chevron_right
§ 318-29
Amendments.
chevron_right
§ 318-30
Provisions to be cumulative.
chevron_right
§ 318-31
Termination date.
chevron_right
Article IV
Use Tax
chevron_right
§ 318-32
Levy of excise tax on storage, use or other consumption of tangible personal property.
chevron_right
§ 318-32.1
Automatic change in rate upon change in sales tax rate.
chevron_right
§ 318-33
Exemptions.
chevron_right
§ 318-34
Due date.
chevron_right
§ 318-35
Tax constitutes debt.
chevron_right
§ 318-36
Collection by retailer or vendor.
chevron_right
§ 318-37
Collection by out-of-state business; permits.
chevron_right
§ 318-38
Revocation of permits.
chevron_right
§ 318-39
Remunerative deductions allowed vendors or retailers of other states.
chevron_right
§ 318-40
Interest and penalties; delinquency.
chevron_right
§ 318-41
Waiver of interest and penalties.
chevron_right
§ 318-42
Erroneous payments; claim for refund.
chevron_right
§ 318-43
Failure to make reports and remittances; fraudulent returns.
chevron_right
§ 318-44
Confidentiality of records.
chevron_right
§ 318-45
Provisions to be cumulative.
chevron_right
§ 318-46
Definitions.
chevron_right
§ 318-47
Tax Collector defined.
chevron_right
§ 318-48
Classification of taxpayers.
chevron_right
§ 318-49
Subsisting state permits.
chevron_right
§ 318-50
Purposes of revenues.
chevron_right
§ 318-51
Title.
chevron_right
§ 318-51.1
Effective date; supersession of prior ordinances.
chevron_right
Article V
Hotel/Motel Occupancy Surcharge
chevron_right
§ 318-52
Effective date.
chevron_right
§ 318-53
Title.
chevron_right
§ 318-54
Definitions.
chevron_right
§ 318-55
Use of revenues.
chevron_right
§ 318-56
Surcharge levied.
chevron_right
§ 318-57
Exemptions.
chevron_right
§ 318-58
Proof of exemption required.
chevron_right
§ 318-59
Surcharge to be designated on bills and receipts.
chevron_right
§ 318-60
Operator liable for collection and payment to City.
chevron_right
§ 318-61
Administrative discount.
chevron_right
§ 318-62
Records; burden of proof.
chevron_right
§ 318-63
Due date; returns.
chevron_right
§ 318-64
Payment of surcharge.
chevron_right
§ 318-65
Bond required.
chevron_right
§ 318-66
Assessment and determination of surcharge.
chevron_right
§ 318-67
Refunds.
chevron_right
§ 318-68
Notice.
chevron_right
§ 318-69
Remedies exclusive.
chevron_right
§ 318-70
Powers of Treasurer.
chevron_right
§ 318-71
Registration certificates; certificates of authority.
chevron_right
§ 318-72
Administration.
chevron_right
§ 318-73
Interest on delinquent surcharge.
chevron_right
§ 318-74
Confidentiality of records.
chevron_right
§ 318-75
Failure to make reports and remittances; fraudulent reports.
chevron_right
§ 318-76
Amendments.
chevron_right
§ 318-77
Provisions to be cumulative.
chevron_right
§ 318-78
Payment of legal fees.
chevron_right
Article VI
Two-Year Additional Sales Tax
chevron_right
§ 318-79
Title.
chevron_right
§ 318-80
Tax imposed.
chevron_right
§ 318-81
Purpose of revenues.
chevron_right
§ 318-82
Effective and termination dates.
chevron_right
§ 318-83
Subsisting state permits.
chevron_right
§ 318-84
Payment of tax.
chevron_right
§ 318-85
Tax to be in addition to taxes currently levied; administrative procedures.
chevron_right
§ 318-86
Amendments.
chevron_right
§ 318-87
Provisions to be cumulative.
chevron_right
Article VII
Sales Tax 2001
chevron_right
§ 318-88
Title.
chevron_right
§ 318-89
Extension of existing tax.
chevron_right
§ 318-90
Tax imposed.
chevron_right
§ 318-91
Purpose of revenues.
chevron_right
§ 318-92
Effective date.
chevron_right
§ 318-93
Termination of tax.
chevron_right
§ 318-94
Subsisting state permits.
chevron_right
§ 318-95
Payment of tax.
chevron_right
§ 318-96
Tax in addition to taxes currently levied; administrative procedures.
chevron_right
§ 318-97
Amendments.
chevron_right
§ 318-98
Provisions cumulative.
chevron_right
§ 318-99
No repeal of tax.
chevron_right
Article VIII
Sales Tax 2002
chevron_right
§ 318-100
Title.
chevron_right
§ 318-101
Tax imposed.
chevron_right
§ 318-102
Purpose of revenues.
chevron_right
§ 318-103
Effective date and termination date.
chevron_right
§ 318-104
Subsisting state permits.
chevron_right
§ 318-105
Payment of tax.
chevron_right
§ 318-106
Tax in addition to taxes currently levied; administrative procedures.
chevron_right
§ 318-107
Amendments.
chevron_right
§ 318-108
Provisions cumulative.
chevron_right
Article IX
Emergency Services and Public Health Sales Tax
chevron_right
§ 318-109
Title.
chevron_right
§ 318-110
Tax imposed.
chevron_right
§ 318-111
Purpose of revenues.
chevron_right
§ 318-112
Effective date.
chevron_right
§ 318-113
Subsisting state permits.
chevron_right
§ 318-114
Payment of tax.
chevron_right
§ 318-115
Tax in addition to taxes currently levied; administrative procedures.
chevron_right
§ 318-116
Amendments.
chevron_right
§ 318-117
Provisions cumulative.
chevron_right
Article X
Lodging Tax
chevron_right
§ 318-118
Citation and codification.
chevron_right
§ 318-119
Definitions.
chevron_right
§ 318-120
Tax rate.
chevron_right
§ 318-121
Exemptions.
chevron_right
§ 318-122
Tax to be separately designated on bills.
chevron_right
§ 318-123
Operator's duties.
chevron_right
§ 318-124
Bond required; City collection.
chevron_right
§ 318-125
Assessment and determination of tax.
chevron_right
§ 318-126
Refunds.
chevron_right
§ 318-127
Notices.
chevron_right
§ 318-128
Remedies exclusive.
chevron_right
§ 318-129
Agreement of administration.
chevron_right
§ 318-130
General powers of the City Manager.
chevron_right
§ 318-131
Certificates of registration.
chevron_right
§ 318-132
Purpose.
chevron_right
§ 318-133
Records confidential.
chevron_right
§ 318-134
Criminal penalties.
chevron_right
§ 318-135
Civil remedies.
chevron_right
§ 318-136
Amendments.
chevron_right
§ 318-137
Provisions cumulative.
chevron_right
§ 318-138
Severability.
chevron_right
§ 318-139
Effective date and no termination date.
chevron_right
§ 318-140
Emergency.
chevron_right
§ 318-141
Payment of legal expenses.
chevron_right