[Adopted 3-21-2002 by Ord. No. 2928]
This article shall be known and may be cited
as the "City of El Reno Sales Tax Ordinance of 2002," and the same
shall be codified and incorporated into the Code of Ordinances of
the City of El Reno, Oklahoma.
There is hereby imposed an excise tax of 1/4%
(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]
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.
[Amended 11-6-2007 by Ord. No. 5022]
The provisions of this article and the collection
of the excise tax referenced herein shall become effective on and
after July 1, 2002, subject to approval by a majority of the qualified
electors of the City of El Reno, Oklahoma, voting on the same in the
manner prescribed by law.[1] The provisions of this article and the collection of the
excise tax referenced herein shall terminate and said excise tax shall
not be collected after December 31, 2030.
[1]
Editor's Note: This ordinance was approved
by a majority of qualified voters at an election held 6-11-2002.
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 Sales 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 pursuant
to existing City ordinances (the "existing ordinances"); provided,
however, that those provisions, if any, of said existing ordinances
relating to definitions; tax collector defined; classification of
taxpayers – permit to do business; subsisting state permits;
the portion of the tax rate – sales subject to tax, pertaining
to sales subject to tax (not rate of tax); the provisions of said
existing ordinances regarding exemptions and other exempt transfers;
the provisions of said existing ordinances regarding tax due when
– returns – records; the portion of said existing ordinances
regarding tax constituting 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 said existing
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 of the tax and termination date for collection of said 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.
