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City of El Reno, OK
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The Code
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Part II General Legislation
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Chapter 318 Taxation
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
§ 318-1
Amount; purpose; collection.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.