[Adopted 9-4-2001 by Ord. No. 2922]
This article shall be known and may be cited
as the "City of El Reno Sales Tax Ordinance of 2001," and the same
shall be codified and incorporated into the Code of Ordinances, City
of El Reno, Oklahoma.
The one-percent excise tax levied and collected
pursuant to Ordinance No. 2681 of the City shall be extended by four
years, with the termination date for the levy and collection of said
tax being extended from June 30, 2008, to June 30, 2012. Ordinance
No. 2681 shall be deemed amended accordingly.[1]
There is hereby imposed an additional excise
tax of 1/2 of 1% (in addition to any and all other excise taxes
now in force) 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[1]]
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.
[1]
Editor's Note: This ordinance also provided that amounts collected
and received by the City from the Oklahoma State Tax Commission prior
to 1-8-2008 and pertaining to the 10% of the gross revenues received
pursuant to Ord. No. 2922 for emergencies due to unexpected disasters
shall continue to be reserved and used for said purposes.
The provisions of this article and the collection
of the 1/2 of 1% excise tax referenced herein shall become effective
on and after January 1, 2002, subject to approval by a majority of
the qualified electors of the City voting on the same in the manner
prescribed by law.[1]
[1]
Editor's Note: This ordinance was approved
by a majority of qualified voters at an election held 11-13-2001.
[Amended 11-6-2007 by Ord. No. 5022]
The 1/2 of 1% excise tax referenced herein
shall terminate and shall cease to be levied on December 31, 2030.
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; provided,
however, that those provisions of existing City sales tax ordinances
relating to definitions; tax collector defined; classification of
taxpayers; subsisting state permits; exemptions; other exempt transfers;
tax due when – returns – records; tax constitutes debt;
vendor's duty to collect tax; returns and remittances – discounts;
interest and penalties – delinquency; waiver of interest and
penalties; erroneous payments – claim for refund; fraudulent
returns; and records confidential shall apply to the excise tax levied
and assessed by this article.[1] For purposes of this article, references in existing City
sales tax ordinances to specific provisions of the Oklahoma Statutes
shall be deemed to be references to said statutory provisions, as
amended.
The people of the City of El Reno, Oklahoma,
by their approval of this article at the election hereinabove provided
for, 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 hereof shall be cumulative and
in addition to any and all other taxing provisions of City ordinances.
This article and the excise tax levied pursuant
hereto shall not be repealed by the City Council of the City or by
referendum of the registered qualified voters of the City in the event
the proceeds of the referenced excise tax are being used or have been
pledged by the City or any public trust having the City as beneficiary
for the purpose of paying debt service on obligations issued by the
City or any public trust having the City as beneficiary.
