[Adopted 11-6-2007 by Ord. No. 5023]
This article shall be known and may be cited
as the "City of El Reno Emergency Services and Public Health Sales
Tax Ordinance of 2008," 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
of 1% (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.[1]
[1]
Editor's Note: See 68 O.S. § 1350
et seq.
It is hereby declared to be the purpose of this
article to provide revenues to be used to pay for costs pertaining
to the provision of emergency services by the City of El Reno, Oklahoma
(the "City"), with any remaining revenues being used for the purpose
of paying for public health and safety capital projects or debt service
in connection with obligations issued to finance said capital projects.
The provisions of this article and the collection
of the excise tax referenced herein shall become effective on and
after April 1, 2008, 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]
[1]
Editor's Note: This article was approved by
a majority of qualified voters at a special election held 1-8-2008.
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 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 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 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.
