This article shall be known and may be cited
as the "City of El Reno Sales Tax Ordinance" and the same shall be
codified and incorporated into the Code of Ordinances of the City.
There is hereby imposed an excise tax of 1%
(in addition to any and all other excise taxes now in force; provided
that said excise tax shall replace and supersede a 1% excise tax presently
being levied pursuant to Ordinance No. 2597 of the City of El Reno)
to be levied upon the gross proceeds or gross receipts derived from
all sales taxable under the Oklahoma Sales Tax Code.
[Amended 11-6-2007 by Ord. No. 5022]
It is hereby declared to be the purpose of this
article to provide revenues for the use and benefit of the City of
El Reno, Oklahoma, with said revenues to be used for capital expenditures
pertaining to recreational facilities, public works infrastructure,
and public health and safety facilities or for debt service in connection
with obligations heretofore issued or to be issued to finance said
capital expenditures.
The provisions of this article and the collection
of the excise tax referenced herein shall become effective on and
after July 1, 1993, subject to approval by a majority of the qualified
electors of the City voting on the same in the manner prescribed by
law. In the event of approval by a majority of the qualified
electors of the City, as referenced above, this article shall replace
and supersede Ordinance No. 2597 of the City on July 1, 1993, and
the excise tax to be levied pursuant to this article shall replace
and supersede and shall be levied in lieu of the 1% excise tax presently
being levied pursuant to Ordinance No. 2597 of the City.
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 article, hereby ratified, confirmed
and adopted in lieu of any requirement for an additional City permit
for the same purpose.
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 tax under the state tax law of the State of Oklahoma.
The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the City (except as provided in §
318-23 hereof), including those levied and assessed by Ordinance No. 2108 or Ordinance No. 2296; provided, however, that those provisions of Ordinance No. 2108, as amended by Ordinance No. 2296 relating to definitions ; tax collector defined (§
318-3); classification of taxpayers (§
318-6); subsisting state permits (§
318-7); exemptions (§
318-10); other exempt transfers (§
318-11); when tax due — returns — records; tax constitutes debt (§
318-14); vendor's duty to collect tax (§
318-14); returns and remittances — discounts (§
318-15); interest and penalties — delinquency (§
318-16A); waiver of interest and penalties (§
318-16B); erroneous payments — claim for refund (§
318-19); fraudulent returns (§
318-17); and records confidential (§
318-20), shall apply to the excise tax levied and assessed by this article. For purposes of this article, references in Ordinance No. 2108, as amended by Ordinance No. 2296, to specific provisions of the Oklahoma Statutes shall be deemed to be references to said statutory provisions, as amended.
The people of the City by their approval of this article at the election provided for in §
318-25, 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 article 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 and limitation of time for collection of the tax herein provided for shall not be changed without approval of the qualified electors of the City as provided by law.
The provisions of this article shall be cumulative
and in addition to any and all other taxing provisions of City ordinances.
[Amended 9-4-2001 by Ord. No. 2922; 11-6-2007 by Ord. No.
5022]
This article and the excise tax referenced herein
shall terminate and shall cease to be levied on December 31, 2030.