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C. Thirty percent (30 %) of the one -half cent tax shall be restricted to
Owasso Street Department.
4. It is hereby declared to be the purpose of fifty -five hundredths (.55) of one cent tax to
provide revenues to fund street improvements and related expenditures, to include
debt service on obligations issued to finance said improvements, on East 961h Street
North from approximately North 1191" East Avenue to North 129E East Avenue and on
East 11611, Street North from approximately US HWY 169 to Mingo Road with any excess
revenue collected to be used for additional street improvements. The levy and collection of
fifty -five hundredths of one cent shall commence on January 1, 2017, and shall expire
on December 31, 2023.
SECTION THREE (3): Section 7 -208 shall be amended to read as follows
SECTION 7 -208 TAX RATE; SALES SUBJECT TO TAX
There is hereby levied an excise tax of three and one -half percent (3.5 %) upon the gross
proceeds or gross receipts derived from all sales taxable under the Oklahoma Sales Tax
Code. Beginning January 1, 2017 and ending December 31, 2023, there is hereby
levied an additional excise tax of fifty -five hundredths of one percent (0.55%) for a total
of four and five hundredths percent (4.05%) upon the gross proceeds or gross receipts
derived from all sales taxable under the Oklahoma Sales Tax Code including but not
exclusive of the following:
1. Tangible Personal Property
2. Natural or artificial gas, electricity, ice, steam, or any other utility or public service
except water and those specifically exempt by this chapter;
3. Transportation for hire of persons by common carriers, including rail roads, both steam
and electric, motor transportation companies, taxicab companies, pullman car
companies, airlines and all other means of transportation for hire;
4. Service by telephone and telegraph companies to subscribers or users, including
transmission of messages, whether local or long distance. This shall include all services
and rental charge having any connection with transmission of any message;
5. Printing or printed matter of all types, kinds, and characters and the service of printing
or overprinting, including the copying of information by mimeograph or multigraph or
by otherwise duplicating written or printed matter in any manner, or the production of
microfiche containing information on magnetic tapes furnished by customers;
6. Service of furnishing rooms by hotel, apartment hotel, public rooming house, motel,
public lodging house or tourist camps;
7. Service of furnishing storage or parking privileges by auto hotels and parking lots;
8. Selling, renting or otherwise furnishing computer hardware or software or coding
sheets, cards, or magnetic tapes on which prewritten programs have been coded,
punched, or otherwise recorded;
9. Food, confections and all drinks sold or dispensed by hotels, restaurants, or other
dispensers, and sold for immediate consumption upon the premises or delivered or
carried away from the premises for consumption elsewhere;
10. Advertising of all kinds, types and character, including any and all devices used for
advertising purposes and the servicing of any advertising devices, except those
specifically exempt by this chapter;
11. Dues of fees to clubs including free or complimentary dues or fees which shall have
the value equivalent to the charge that would have otherwise been made, including
any fees paid for the use of facilities or services rendered at a health spa or club or any
similar facility or business;
12. Sales of tickets, fees or other charges made for admission to or voluntary
contributions made to places of amusement, sports entertainment, exhibition, display or
other recreational events or activities, including free or complimentary admissions
which shall have the value equivalent to the charge that would have otherwise been
made;
13. Charges made for the privilege of entering or engaging in any kind of activity, when
no admission is charged spectators, such as tennis, racket ball or hand ball courts;
14. Charges made for the privilege of using items for amusement, sports, entertainment
or recreational activity such as trampolines or golf carts;
15. The rental of equipment for amusement, sports, entertainment or other recreational
activities, such as bowling shoes, skates, golf carts, or other sports and athletic
equipment;
16. The gross receipts from sales through any vending machine, without any deduction
for rental to locate the vending machine on the premises of a person who is not the
owner or any other deductions therefrom;
17. Gross receipts or gross proceeds from the rental or lease of tangible personal
property, including rental or lease of personal property when the rental or lease
agreement requires the vendor to launder, clean, repair or otherwise service the rented
or leased property on a regular basis, without any deduction for the cost of the
service rendered. Provided if the rental or lease charge is based on the retail value of
the property at the time of making the rental or lease agreement and the expected life
of the property, and the rental or lease charge is separately stated from the service
cost in the statement, bill or invoice delivered to the consumer, the cost of services
rendered shall be deducted from the gross receipts or gross proceeds;
18. Any licensing agreement, rental, lease or other device or instrument whereby rights
to possess or exhibit motion pictures or filmed performances or rights to receive images,
pictures, or performances for telecast by any method are transferred. Provided,
persons regularly engaged in the business of exhibiting motion pictures for which the
sale of tickets or admissions is taxed under this chapter shall not be deemed to be
consumers or users in respect to the licensing or exhibiting of copyrighted motion
picture features, shorts, cartoons and scenes from copyrighted features and the sale or
licensing of such films shall not be considered a sale within the purview of this chapter;
19. Flowers, plants, shrubs, trees and other floral items, whether or not same was
produced by the vendor, sold by persons engaged in florist or nursery business in this
state, including all orders taken by an Oklahoma business for delivery in another
state. Provided, all orders taken outside this state for delivery within this state shall not
be subject to the tax levied by this chapter;
20. Tangible personal property sold to persons, peddlers, solicitors or other salesmen, for
resale where there is likelihood that this state will lose tax revenue due to the difficulty of
enforcing this chapter because of:
a. The operation of the business;
b. The nature of the business;
c. The turnover of independent contractors;
d. The lack of place of business in which to display a permit or keep records;
e. Lack of adequate records;
f. The persons are minors or transients;
g. The persons are engaged in service businesses; or
h. Any other reasonable reason;
21. Any taxable services and tangible personal property including materials, supplies
and equipment sold to contractors for the purpose of developing and improving real
estate even though such real estate is intended for resale as real property are hereby
declared to be sales to consumers or users and taxable; and
22. Any taxable services and tangible personal property sold to persons who are
primarily engaged in selling their services, such as repairmen, are hereby declared to
be sales to consumers or users and taxable.
SECTION FOUR (4): PAYMENT OF TAX
The tax levied by this Ordinance shall be paid to the Oklahoma Tax Commission in the manner
and form prescribed by state sales tax law of the State of Oklahoma.
SECTION FIVE (5): REPEALER
All ordinances or parts of ordinances, in conflict with this ordinance are hereby repealed to the
extent of the conflict only.
SECTION SIX (b): SEVERABILITY
If any part or parts of this ordinance are deemed unconstitutional, invalid or ineffective, the
remaining portions shall not be affected and shall remain in full force and effect.
SECTION SEVEN (7): DECLARING AN EFFECTIVE DATE
The provisions of this ordinance shall become effective thirty (30) days from the date of final
passage as provided by state law.
SECTION EIGHT (8): CODIFICATION
The City of Owasso Code of Ordinances is hereby amended as shown above and codified in
Part 7, Chapter 2, Section 7 -206, 7 -207 and 7 -208.
PASSED by the City Council of the City of Owasso, Oklahoma on the 19th day of January, 2016.
Jeri o erly, Mayor
ATTEST: `
G\�y OF O
Sherry Bisho , City Clerk 0 -1 CIA
a 'u�o
(S E A L) ';'��CAHOW'
APPROVED as to form and legality this 171 , , day of January, 2016.
L01V
Julie ombardi, City Attorney
Weekly:_
Group
CITY OF OWASSO/LEGALS
ATTN: JULIE STEVENS
PO BOX 180
OWASSO, OK 74055
0,u xen A Lea .Caweuame,ican
+y,o -m eep ad . wnanna, T,awna
sana Sprang Le Laaen. SPaaououma
NIU BUSineas6LegaI N¢xs
OKLAHOMA WEEKLY GROUP
P.O. BOX 26945
RICHMOND, VA 23261 -6472
Account Number
1015023
Date
February 17, 2016
Dale Category Description Ad Size Total Cost
02117/2016 Legal Notices ORD NO. 1068 2 x 295.00 CL 377.60
Proof of Publication
I, of lawful age, being duly sworn, am a legal representative of
Owasso Reporter of Owasso, Oklahoma, a Weekly newspaper of
general circulation in Tulsa, Oklahoma, a newspaper qualified to
publish legal notices, advertisements and publications as
provided in Section 106 or Title 25, Oklahoma Statutes 1971 and
1982 as amended, and thereafter, and complies with all other
requirements of the laws of Oklahoma with reference to legal
publications. That said notice, a true copy of which is attached
hereto was published in the regular edition of said newspaper
during the period and time of publication and not in a
02/17/2016
Newspaper reference: 0000212607
Legal Repre ntative
Sworn to and subscribed before me this date:
l
— 40N�Z�j. *L'C�M'-
r'1 Notary Public in and for
RN STATE OF OKLAHOMA
Commission #08009333
^' Expires: September 10, 2016,
My Commission expires:
THIS IS NOT A BILL. PLEASE PAY FROM INVOICE.
THANK YOU
OWASSO REPORTER
Legal Notices
THIS IISOU RIGHT KN
This nSrPOper urges every citizen to read and study
these notices.
We strongly advise those
citizens seeking further
Information to exercise their right to access public
records and attend public meeta1gs. To view current and
past IS als Published In a searcl•abletarmm login to;
www.al'rlahomanotices.com
or aulegol mtkm
DEADLINES FOR LEGAL
ADVERTISING
Deadline for submission of a IS ad is 5 p.m. four days
before publication date.
212607
Published in the Owasso Reporter, Owasso, Tulsa Coun-
ty, Oklahoma, February 17, MI16.
CITY OF OWASSO, OKLAHOMA
ORDINANCE 10M
AN ORDINANCE AMENDING THE PROVISIONS
OF PART 7. FINANCE AND TAXATION. CHAP-
194:1g42Y ■(- P1VSlliI
AN
DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE
COUNCIL OF THE CITY OF OWASSO, OKLAHOMA,
THAT, TO WIT:
The Owasso Code of Ordinances, Part 7, Finance and
Taxation, Chapter 2, Sales Tax, Section 7 -206, Effective
Dote, Section 7 -207, Purpose of Revenues, and Section 7-
208, Tax Rates; Sales Subject to Tax, shall be amended
as folldws:
SECTION ONE (1): Section 7 -206 shall be amended to
read as follows:
SECTION 7 -206 EFFECTIVE DATE
The amended Provisions of this Ordinance shall become
effective on and after January 1, 2017, sublect to appro-
vol by a malorlty of the qualified electors of the City vot-
ing an the same In the manner prescribed by law.
SECTION TWO (2): Section 7 -207 shall be amended to
read as follows:
SECTION 7 -207 PURPOSE OF REVENUES
1. It is hereby declared to be the purpose of the first
and second cent sales taxes to Provide revenues for the
support of the functions of municipal government of the
city.
2. It is hereby declared to be the purpose of the third
cent tax to provide revenues to finance or fund capital
Projects and related costs, to include debt service on ob
Ilgations Issued to finance sold capital Protects; said
Projects to be reviewed by the Capital Improvements
Committee, approved by the City Council by resolution,
with oversight given by the Citizens' Watchdog Commit-
tee established by me City Council, and subject to com-
petitive bidding as required by law.
3. If is hereby declared to be the purpose of the one -half
cent tax to Provide revenues to fund appropriations as
follows:
A. Thirty -five Percent (35 %) of the one-half cent tax
shall be restricted to Owasso Police Services;
B. Thirty -five Percent (35 %) of the one-half cent tax
shall be restricted to Owasso Fire Services, and
C. Thirty Percent (30 %) of the one -half cent tax shall
be restricted to Owasso Street Department.
4. It is hereby declared to be the purpose of fifty -five
hundredths (.55) of one cent tax to provide revenues to
fund street Improvements and related expenditures, to
include debt service on obligations issued to finance sold
Improvements, on East 96th Street North from approxi-
mately North 719th East Avenue to North 129th East
Avenue and on East 116th Street North from approxi-
mately US HWY 169 to Mingo Road with any excess rev-
enue collected to be used far additional street improve-
ments. The levy and collection of fifty -five hundredths of
one cent shall commence on January 1, 2017, and shall
expire on December 31, 2023.
SECTION THREE (3): Section 7 -200 shall be amended
to read as follows:
SECTION 7 -205 TAX RATE; SALES SUBJECT
TO TAX
cetpts derived from all sales taxable under the Oklaho-
ma Soles Tax Code. Beginning January 1, 2017 and end.
ing December 31, 2023, there is hereby levied an addi-
tional excise tax of fifty -five hundredths of one Percent
(0.55%) for a total of four and five hundredths Percent
(4.05 %) upon me gross proceeds or gross receipts de-
rived from all sales taxable under the Oklahoma Sales
Tax Code inclutling but not exclusive of the following:
1. Tangible Personal Property
2. Natural or artificial gas, electricity, Ice, steam, or any
other utility or public service except water and those
specifically exempt by this chapter;
3. Transportation far hire of persons by common carrl-
ers, including rail roads, bath steam and electric, motor
transportation companies, taxicab companies, Pullman
car companies, airlines and all other means of transpor-
tation far hire;
4. Service by telephone and telegraph companies to Sub-
scribers or users, Including transmission of messages,
whether local or long distance. This shall include all
services and rental charge having any connection with
transmission of any message;
S. Printing or printed matter of all types, kinds, and
characters and the service of printing or Overprinting,
Including the copying of Information by mimeograph or
mulfigraph or by otherwise duplicating written or Print-
ed matter in any manner, or the production of microfi-
che containing Information on magnetic tapes furnished
by customers;
6. Service of furnishing rooms by hotel, apartment hotel,
Public rooming house, motel, public lodging house or tou-
rist camps;
7. Service of furnishing storage or parking privileges by
auto hotels and parking lots;
8. Selling, renting or otherwise furnishing computer
hardware or software or coding sheets, cards, or mog-
neHc tapes on which prewriffen programs have been cod-
ed, Punched, or otherwise recorded;
9. Food, confections and all drinks sold or dispensed by
hotels, restaurants, or other dispensers, and sold for im-
mediate consumption upon the premises or delivered or
carried away from the premises for consumption else-
where;
10. Advertising of all kinds, types and character, includ-
ing any and all devices used far advertising Purposes and
the servicing Of any advertising devices, except those
specifically exempt by this chapter;
11. Dues of fees to clubs Including free or complimentary
dues or fees which shall have the value equivalent to the
charge that would have otherwise been made, including
any fees paid for the use of facilifies or services ren-
dered at a health spa or club or any similar facility or
business;
12. Sales of tickets, fees Or other charges made for ad-
mission to or voluntary contributions made to Places of
amusement, sports entertainment, exhibition, display or
other recreational events Or activities, including free Or
complimentary admissions which shall have the value
equivalent to the charge that would have otherwise been
made;
13. Charges made for the privilege at entering or engag-
ing in any kind of activity, when no admission is charged
spectators, such as tennis, racket ball or hand ball
courts;
14. Charges made for the privilege of using Items for
amusement, sports, entertainment or recreational activi.
ty such as trampolines or golf carts;
15. The rental of equipment for amusement, sports, en-
tertainment or other recreational activities, such as
bowling shoes, skates, golf carts, or other sports and ath-
letic equipment,
16. The gross receipts from sales through any vending
machine, without any deduction far rental to locate the
vending machine on the premises of a Person who is not
the owner or any other deductions therefrom;
17. Gross receipts or gross Proceeds from the rental or
lease of tangible Personal property, including rental or
lease of Personal property when the rental or lease
agreement requires the vendor to launder, clean, repair
or otherwise service the rented or leased Property on a
regular basis, without any deduction far the cost of the
service rendered. Provided if the rental or lease charge
is based on the retail value of the property at the time of
making the rental or lease agreement and the expected
life of the property, and me rental or lease charge Is sep-
arately stated from the service cost in the statement, bill
or invoice delivered to the consumer, the cost of services
rendered shall be deducted from the gross receipts or
gross Proceeds;
There is hereby levied an excise tax of three and one -
half Percent (3.5 %) upon the gross proceeds or gross re- 1 18. Any licensing agreement, rental, lease or Other de-
vice or Instrument whereby rights to possess or exhibit
motion Pictures or filmed performances or rights to re-
ceive Images, Pictures, or Performances for telecast by
any method are transferred. Provided, Persons regular.
ly engaged in the business of exhibiting motion Pictures
for which the sale of tickets or admissions Is taxed under
this chapter shall not be deemed to be consumers or
users in respect to the licensing or exhibiting of copy -
righted motion picture features, shorts, cartoons and
scenes from copyrighted features and the sale or licens-
Ing of such films shall not be considered a sale within the
Purview of this chapter;
19. Flowers, plants, shrubs, trees and other floral Items,
whether or not same was produced by the vendor, sold
by Persons engaged in florist or nursery business in this
state, including all orders taken by an Oklahoma bust-
new for delivery In another state. Provided, all orders
taken outside this state for delivery within this state
shall not be subject to the tax levied by this chapter;
20. Tangible Personal property sold to Persons, Peddlers,
solicitors or other salesmen, for resale where there is
likelihood that this state will lose tax revenue due to the
difficulty of enforcing this chapter because of:
a. The operation of the business;
b. The nature of the business;
c. The turnover of Independent contractors;
d. The lack of Place of business in which to display
a Permit or keep records;
e. Lack of adequate records;
f. The Persons are minors or transients;
g. The persons are engaged In service businesses;
or
h. Any other reasonable reason;
21. Any taxable services and tangible Personal property
Including materials, supplies and equipment sold to con-
tractors for the purpose of developing and Improving re-
al estate even though such real estate is Intended for re-
sale as real property are hereby declared to be sales to
consumers or users and taxable; and
M. Any taxable services and tangible personal property
sold to persons who Ore primarily engaged in selling
their services, such as repairmen, are hereby declared
to be sales to consumers or users and taxable.
SECTION FOUR (4): PAYMENT OF TAX
The tax levied by this Ordinance shall be paid to the
Oklahoma Tax Commission in the manner and form Pre-
scribed by state sales tax law of the State of Oklahoma.
SECTION FIVE (5): REPEALER
All ordinances or parts of ordinances, In conflict with
this ortlinance are hereby repealed to the extent of the
conflict only.
SECTION SIX (6): SEVERABILITY
If any Part or parts of this ordinance are deemed uncon-
stitutional, invalid or Ineffective, the remaining portions
shall not be affected and shall remain in full force and
effect.
SECTION SEVEN (7)t DECLARING AN EFFECTIVE
DATE
The provisions of this Ordinance shall became effective
thirty (30) days from the date of final passage as provid.
So by state law.
SECTION EIGHT (81: CODIFICATION
The City of Owasso Code of Ordinances is hereby amend-
ed as shown above and codified In Part 7, Chapter 2, Sec-
tion 7 -206, 7,207 and 7 -2a8.
PASSED by the City Council of the City of Owasso, Okla-
homa on the 19th day of January, 2016.
A/ Jeri Moberly, Mayor
ATTEST: /s/ Sherry Bishop, City Clerk
APPROVED as to form:
/s/ Julie Lombardi, City Attorney
212620
Published in the Owasso Reporter, Owasso, Tulsa Coun-
ty, Oklahoma, February 17, 2016.
CITY OF OWASSO
RESOLUTION 2016 -01
A RESOLUTION CALLING A SPECIAL ELECTION
IN THE CITY OF OWASSO, STATE OF OKLAHO-
MA, FOR THE PURPOSE OF SUBMITTING TO
THE REGISTERED, QUALIFIED VOTERS OF
SAID CITY THE QUESTION OF THE APPROVAL
OR DISAPPROVAL BY SAID VOTERS OF ORDI.
NANCE 1068 OF SAID CITY, LEVYING AND AS-
SESSING A SALES TAX OF FIFTY -FIVE HUN.
DREDTHS OF ONE PERCENT (0.55 %) IN ADDI-
TION TO ALL OTHER EXCISE TAXES LEVIED
AND ASSESSED UPON THE GROSS PROCEEDS
OR GROSS RECEIPTS DERIVED THEREFROM;
PROVIDING THAT THE PROCEEDS OF SAID
0Th-0s�
C-tdyW!t,--
ut Limits.
CORRECTED
TO: The Honorable Mayor and City Council
City of Owasso
FROM: Warren Lehr
City Manager
SUBJECT: Sales Tax Recapture Election
Ordinance 1068
Resolution 2016 -01
DATE: January 15, 2016
ACTION REQUESTED:
APPROVRD Bar COUNCIL
JAN 1 y Curti
Staff is requesting Council action related to a Resolution and accompanying Ordinance calling
for an election to be conducted on Tuesday, April 5, 2016. The purpose of the election is to
submit a project- specific question to voters, which if approved, will recapture a portion of the
expiring county sales tax, known as Vision 2025.
PURPOSE:
Approved by voters in 2003, the Tulsa County initiative Vision 2025 sales tax is scheduled to expire
in December 2016. This sales tax is currently collected at a rate of sixty- hundredths (0.60 %) of one
percent.
Staff is proposing to call an election to seek voter approval to recapture a portion of the expiring
sales tax in the amount of fifty -five hundredths (0.55 %) of one percent and apply the funds
directly towards Owasso transportation infrastructure projects, using the recently adopted 2015
Transportation Master Plan as a guideline.
If approved, the resulting tax rate would be less than the current assessed tax rate and the
recaptured portion of sales tax would "sunset" or expire in seven years.
PROPOSITION:
Staff is proposing to recapture of portion of the expiring sales tax in the amount of fifty -five
hundredths of one percent (0.55 %) beginning January 1, 2017 and expiring December 31, 2023.
The revenue collected from the fifty -five hundredths of one percent is to be designated for the
specific purpose of street improvements and adjoining infrastructure and right -of -way
expenditures on E 96th St N from approximately N 119th E Ave to N 129th E Ave and on E 116th St
N from approximately US HWY 169 to Mingo Road. Any excess funds collected during that seven
year period will be used only for additional street improvements.
ORDINANCE:
If approved by the voters, Ordinance 1068 would effectively change the city sales tax rate
beginning January 1, 2017 and expiring December 31, 2023 by including the fifty -five hundredths
of one cent tax to the current city sales tax rate. In addition, the Ordinance designates the
revenue generated from the fifty -five hundredths of one cent to fund street improvements and
related expenditures, to include debt service on obligations issued to finance said
improvements, on East 96th Street North from approximately North 119th East Avenue to North
129th East Avenue and on East 116th Street North from approximately US HWY 169 to Mingo
Road with any excess revenue collected to be used for additional street improvements.
RESOLUTION:
Resolution 2016 -01 calls the election and creates the ballot language. In addition, the resolution
identifies the process to be followed in order to meet all legal requirements, and allows for
proper notification to the Tulsa County and Rogers County Election Boards.
OTHER CITIES:
In October and November 2015, voters in Sand Springs, Bixby, and Broken Arrow approved a
similar sales tax initiative that recaptured fifty -five hundredths (0.55) of the expiring county sales
tax.
It is anticipated that other Tulsa County communities will call elections for the April ballot seeking
voter approval to recapture the expiring sales tax, allowing each city the freedom to seek
funding for specific municipal needs.
RECOMMENDATION:
Staff recommends Council approval of Ordinance 1068 amending the sales tax rate, providing a
designated purpose for the revenue generated, and setting a "sunset" of seven years, if
approved by voters.
Staff further recommends approval of Resolution 2016 -01 calling a special election for April 5,
2016, submitting to the voters the question of recapturing a portion of the expiring county sales
tax.
ATTACHMENTS:
Ordinance 1068
Resolution 2016 -01