HomeMy WebLinkAbout1997.08.11_City Council Agenda_SpecialPUBLIC NOTICE OF THE MEETING OF THE
OWASSO CITY COUNCIL
I
TYPE OF MEETING: Special
DATE: August 11, 1997
TIME: 7:00 p.m.
PLACE: Council Chambers, Owasso Community Center
301 S Cedar, Owasso, OK
Notice and Agenda filed in the office of the City Clerk and posted on the City Hall bulletin
board at 4:00 p.m. on Thursday, August 7, 1997.
Marcia Voutwell, City C erk
AGENDA
1. Call to Order
2. Flag Salute
3. Roll Call
4. Consideration and Appropriate Action Relating to Ordinance #553, an Ordinance Amending
Ordinance #326 Dated April 19, 1983, as Amended by Amended Ordinance #326 Dated
May 5, 1983, as Further Amended by Ordinance #395 Dated August 18, 1988; Amending
the Purpose of the One Percent (1 Sales Tax Levied by Ordinance #326, as Previously
Amended; Including the Authorization of Debt and the Use of Capital Future Funds; and
Requiring All Provisions of the Ordinance to be Subject to the Approval of a Majority of
the Registered Voters Voting at an Election Called for Such Purpose; Establishing an
Effective Date of This Ordinance; and Containing Other Provisions Related Thereto.
Mr Ray
Ms Bishop
Mr McDonald
Attachment #4
The staff and the financial advisor will brief the City Council relative to the proposed
projects list, proposed funding methods, and comments received from the public during the
course of three public hearings. The staff will then recommend Council adoption of
Ordinance #553, the provisions of which are subject to approval of a majority of the
registered voters of the city voting in the manner prescribed by law.
Owasso City Council
August 11, 1997
Page 2
5. Consideration and Appropriate Action Relating to Resolution #97-08, a Resolution
Authorizing the Calling and Holding of an Election in the City of Owasso, Oklahoma (the
"City") for the Purpose of Submitting to the Registered Qualified Electors of Said City the
Question of Approval or Rejection of Ordinance #553 of the City, Which Amends
Ordinance #326 of the City (as Heretofore Amended), by Changing the Purpose for Which
Certain Sales Tax May be Used, All As More Specifically Set Out in Ordinance #553 of A
Said City.
Mr Ray
Mr McDonald
See Attachment #4
The staff and city's financial advisor will brief the City Council relative to this issue and
will then recommend Council approval of Resolution #97-08.
6. Adjournment
I MEMORANDUM
TO: THE HONORABLE MAYOR AND CITY COUNCIL
CITY OF OWASSO
L FROM: RODNEY J RAY
CITY MANAGER
SUBJECT: CAPITAL IMPROVEMENTS PROPOSAL
4.
DATE: August 8, 1997
r BACKGROUND:
On April 19, 1983, the City Council enacted Ordinance #326 (attached). That ordinance
established a temporary "third" penny sales tax for the purpose of constructing improvements
to the municipal water system (built a water storage tank on 96th St). That ordinance was
approved by the voters, and the temporary sales tax was initiated for a ten-year period. On
August 18, 1988, the City Council enacted Ordinance #395 (attached). Ordinance #395 amended
the 1983 ordinance (#326) and extended the "third" penny sales tax fifteen years (from 1993 to
2007). Ordinance #395 also restricted revenue from the third penny to Capital Improvements
projects, established a Capital Future Fund, and created a citizens oversight group to report to
the public.
In January 1996, the Capital Improvements Committee began discussions relating to the need
for a major Capital Improvements Funding program to complement the 1988 bond projects.
Since that discussion, and during an ensuing eighteen months, the Capital Improvements
Committee, the Facilities Planning Team, the staff and City Council have worked together to
develop a proposal that attacks basic capital needs in the areas of streets and city facilities.
On July 17, 1997, the Capital Improvements Committee voted to recommend to the City Council
a proposal that included:
A. $6,021,000 for street projects,
B. $3,200,000 for building projects,
C. $500,000 for Sports Park projects,
D. issuance of debt to be repaid from the third penny sales tax,
E. access to monies accumulated in the Capital Future Fund through FY 2001,
F. calling of an election to gain voter approval or rejection of the issue.
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CAPITAL IMPROVEMENTS PROPOSAL
AUGUST 8, 1997
PAGE 2
The staff conducted three public hearings to solicit citizen input relative to the proposal (see
attached comments and correspondence). Over one-hundred copies of the proposal have been
distributed during the past three weeks, however, fewer than twenty people attended the three
public hearings (see attached sign-up sheets).
Working in conjunction with the city's financial advisor, Mr Keith McDonald (Leo Oppenheim
& Co), and the city's bond counsel, Mr Allan Brooks (Fagen, Brown, Bush, Tinney & Kiser),
the staff has developed the necessary resolution and ordinance to accomplish the recommended '
1997 Capital Improvements Bond Program. Based on advice from bond counsel and the City
Attorney, the appropriate process includes enactment of an ordinance that includes the specifics
of the program (projects and funding methods) and requires approval of the ordinance by a
majority of the voters in a special election called for such purpose (without voter ratification,
the ordinance is not enacted). The process also includes adoption of a resolution that authorizes
the calling of an election and establishes a "ballot title" to be presented to the voters. The
resolution actually allows and directs the Mayor to issue a proclamation establishing the election
process and notifying the County Election Board of the need for an election. Subsequent to the
election, there are several steps that must be taken by the City Council and OPWA to finalize
the bond issue and initate the projects.
THE PROPOSAL:
The proposal is attached for your review. While there have been three public hearings and one
letter received relating to the project list, the staff has not altered the basic proposal to be
presented to the City Council.
PUBLIC HEARINGS
Twenty people attended the three public hearings. Comments included concerns relating to
property acquisition for right-of-way for 86th Street to concerns relating to the use of additional
public funds for Sports Park improvements. Suggestions for additional projects include
sidewalks on 76th Street and 129th East Avenue, projects in Elm Creek Park (see letter
attached), and better playground equipment. There were also supportive comments relating to
all projects.
Overall, the staff's perception of the comments gained from the hearing process is that most of
the concerns relate, not to the need for the projects, but to the details of how those projects will
be implemented, particularly the issue of right-of-way acquisition for the 86th Street project.
Eleven of the twenty citizens in attendance at the hearings were specifically concerned about that
issue.
' CAPITAL IMPROVEMENTS PROPOSAL
AUGUST 8, 1997
PAGE 3
ORDINANCE #553:
The ordinance (attached) details the project list, allows for additions and deletions based on
funds available, sets forth the funding process to allow debt of not to exceed $8,500,000 (the
additional $500,000 is shown simply to allow the Council flexibility in case interest rates fall
significantly and additional money can be borrowed without affecting the ability of the city to
"make" debt service payments), allows the use of Capital Future Funds accumulated through
2001, and requires voter aipproval of the ordinance.
RESOLUTION #97-08:
The resolution (attached) simply authorizes the Mayor to issue a proclamation calling an election
and setting forth the ballot title. Please note that the ballot title must, by state law, be readable
and understandable. The net effect of Resolution #97-08 will be to set an election for
October 14, 1997 in order to present the proposal to the citizens for approval or rejection.
L
RECOMMENDATION:
The staff recommends Council enactment of Ordinance #553 and Council adoption of
Resolution #97-08.
Q
ATTACHMENTS:
1. Ordinance #553
2. Resolution #97-08
3. Proposed Proclamation
4. Summary of Public Hearing and Question/Comment List
5. Correspondence from Mr Erick Miller
6. Ordinance #395 dated August 18, 1988
7. Ordinance #326 dated April 19, 1983
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C: \WPDATA\CrFYCNCL\MEMOS\ 1997\970811. CIP
ORDINANCE NO. 553
ORDINANCE AMENDING ORDINANCE NO. 326 DATED APRIL 19,
' 1983, AS AMENDED BY AMENDED ORDINANCE NO. 326 DATED MAY
5, 1983, AS FURTHER AMENDED BY ORDINANCE NO. 395 DATED
AUGUST 18, 1988; AMENDING THE PURPOSE OF THE ONE PERCENT
(1$) SALES TAX LEVIED BY ORDINANCE NO. 326, AS PREVIOUSLY
AMENDED; ESTABLISHING EFFECTIVE DATE OF THIS ORDINANCE;
AND CONTAINING OTHER PROVISIONS RELATED THERETO.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF OWASSO, OKLAHOMA:
Section i. Amendment of Prior Ordinance. That Ordinance No.
326 of the City of Owasso, Oklahoma (the "City") dated April 19,
1983, as heretofore amended by Amended Ordinance No. 326 of the
City dated May 5, 1983, and as further amended by Ordinance No. 395
of the City dated August 18, 1988 (collectively, the "Prior
Ordinance") is hereby amended by deleting Section 4 of the Prior
Ordinance pertaining to the purpose of the Ordinance and said
Section 4 is replaced in its entirety with the following:
"Section 4. Purpose. It is hereby declared to be
the purpose of this Ordinance to provide revenues to
finance or fund capital projects and related costs only;
said projects to be reviewed by the Capital Improvements
Committee, approved by the City Council, with oversight
given by the Citizens' Watchdog Committee established by
the City Council, and subject to competitive bidding as
required by law. Specifically, the revenues shall be
used (i) to pay the principal and interest requirements
on The Owasso Public Works Authority's Public Improvement
Revenue Bonds, Series 1988 issued in the original
principal amount of $6,100,000 and/or the Authority's
Public Improvement Revenue Bonds to be issued in the
original principal amount of not to exceed $8,500,000, or
any indebtedness issued to refund said bond issues, (ii)
after paying debt service on the referenced bond issues,
for making deposits in an amount equal to fifteen percent
(15%) of the proceeds of said one percent (1%) sales tax
to the Capital Future Fund of the City for the purposes
of funding future capital improvement projects of the
City as authorized by the voters of said City in an
election called for that purpose, provided that the
amounts in the Capital Future Fund accumulated to date,
plus those amounts to be accumulated through June 30,
2001, shall be immediately available to fund those
projects listed on Exhibit "A" hereto, and (iii) to
finance or fund other capital projects reviewed by the
Capital Improvements Committee, approved by the City
Council, with oversight given by the Citizens' Watchdog
Committee established by the City Council. Any
additional indebtedness, except as referenced above,
incurred by the City and/or the Authority utilizing the
proceeds of said one percent (10) sales tax must be
approved by a majority of the registered, qualified
voters of the City, voting at periodic elections for such
purposes. Because the project costs and the sources of
revenue referenced on Exhibit "All involve estimates and
projections, the City Council based upon a recommendation
from the Capital Improvements Committee is authorized to
add to those capital projects listed or to delete and/or
modify individual projects based upon actual project
costs and revenue :receipts."
Section 2. Effective Data, The provisions of this Ordinance
No. 553 shall be effective on October 14, 1997 subject to approval
by a majority of the registered voters of the City voting on the
same in the manner prescribed by law.
Section X_Q oas of prior Ordinance Unaffected. Except
as amended herein, the provisions of the Prior Ordinance shall
remain in full force and effect.
PASSED AND APPROVED this 11th day of August, 1997.
CITY OF OWASSO, OKLAHOMA
(SEAL)
By
Mary Lou Barnhouse, Mayor
ATTEST
By
Marcia Boutwell, City Clerk
APPROVED AS TO FORM:
Ronald D. Cates, City Attorney
11
2 11
I Exhibit "A"
The projects to be funded and the total estimated cost of said
projects are set forth below:
STREETS:
A. 86th St (Cedar to Main) Improvements (4 lane)
B. 86th & Mingo Intersection
C. 76th & 129th Intersection
D. 116th & Garnett Intersection
E. 86th & 145th Intersection
F. Signalize 86th & 123rd
G. Resurface N Main (1st to 9th)
H. Resurface Atlanta (3rd to 11th)
I. Resurface Carlsbad (3rd to 5th)
F J. Resurface 11th St (Main to Cedar)
ik K. Resurface 129th E Ave (High School to 93rd)
L. Resurface 86th (Main to 97th E Ave)
M. Right-of-Way & Utility Relocation (76th & 169)
TOTAL STREETS $6,021,000
P~ FACILITIES:
w
A. Renovate City Hall for Police Department
^f B. Replace Roof & Carpet in Community Center
l~ C. Construct City Hall Facility
TOTAL FACILITIES $3,200,000
SPORTS PARK DEVELOPMENT:
A. Parking Lot Extension
B. Second Restroom (soccer)
C. Construction of FourPlex Field
D. Construction of Soccer Field
" TOTAL SPORTS PARK S 500,00
TOTAL ALL PROJECTS ,$9,721,000
NOTE: There has been discussion that consideration should be given
to the acquisition of at least 50 acres of property suitable for
industrial development. Cost of acquiring such property would be
between $200,000 and $350,000, depending upon location and access
to utilities. While it appears that there is considerable interest
and support for such a project, there is a belief that earmarking
the land acquisition as a project, without the resources necessary
to develop the property, might not be in the best interest of the
community. Therefore, the proposed funding sources total $262,000
Exhibit A - 1
J
more than the total project costs, leaving excess potentially
available for land acquisition
t
l
a
a
ater date.
The
projects
estimated funding sources
are set forth below:
for the above referenced dh
A.
Revenue Bonds (Net)
$6,960,000 ($8,000,000 Gross)
B.
Interest on Bond Reserves
& Construction Account
$ 100,000
C.
Capital Future Fund
Account (As of 6/30/98)
$1,239,000
D.
Annual Appropriation to
Capital Future Fund
(next three fiscal years)
$ 931,000
E.
86th Street Reserves on Hand
$ 653,000
F.
Existing monies already
allocated to City Hall
$ 100,000
$9,983,000
Exhibit A - 2
RESOLUTION NO. 97-08
A RESOLUTION AUTHORIZING THE CALLING AND HOLDING OF AN
ELECTION IN THE CITY OF OWASSO, OKLAHOMA (THE "CITY") FOR
THE PURPOSE OF SUBMITTING TO THE REGISTERED QUALIFIED
ELECTORS OF SAID CITY THE QUESTION OF APPROVAL OR
REJECTION OF ORDINANCE NO. 553 OF THE CITY WHICH AMENDS
ORDINANCE NO. 326 OF THE CITY (AS HERETOFORE AMENDED) BY
CHANGING THE PURPOSE FOR WHICH CERTAIN SALES TAX MAY BE
USED, ALL AS MORE SPECIFICALLY SET OUT IN ORDINANCE NO.
553 OF SAID CITY.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF OWASSO, OKLAHOMA:
SECTIM 1. That the Mayor of the City be, and she is hereby
authorized and directed to call a special election to be held in
said City on the 14th day of October, 1997, for the purpose of
submitting to the registered, qualified voters thereof the
following proposition:
"SHALL ORDINANCE NO. 553 OF THE CITY OF OWASSO BE
APPROVED, WHICH ORDINANCE AMENDS ORDINANCE NO. 326 OF THE
CITY OF OWASSO (AS HERETOFORE AMENDED) BY CHANGING THE
PURPOSE OF THE SALES TAX LEVIED BY ORDINANCE NO. 326 IN
ORDER (I) TO ALLOW SAID SALES TAX TO BE UTILIZED TO DEBT
SERVICE ADDITIONAL BONDS OF THE OWASSO PUBLIC WORKS
■r AUTHORITY WHICH WILL FINANCE STREET IMPROVEMENTS, PUBLIC
FACILITIES AND SPORTS PARK FACILITIES AND (II) TO UTILIZE
EXISTING AND FUTURE MONIES EARMARKED FOR THE CITY'S
CAPITAL FUTURE FUND FOR THE FUNDING OF STREET
IMPROVEMENTS, PUBLIC FACILITIES AND SPORTS PARK
FACILITIES, ALL AS MORE SPECIFICALLY SET OUT IN ORDINANCE
NO. 553 OF SAID CITY?"
/ / YES - FOR THE ABOVE PROPOSITION
/ / NO - AGAINST THE ABOVE PROPOSITION
SEGTjoN Z. That such call for said election shall be by
proclamation, signed by the Mayor of the city and attested by the
' City Clerk, setting forth the proposition to be voted upon and the
hours of opening and closing of the polls. That the ballots shall
set forth the proposition to be voted upon substantially as set out
in Section 1 hereof, and that the returns of said election shall be
made to and canvassed by the Tulsa County Election Board.
PASSED AND APPROVED this 11th day of August, 1997.
ATTEST:
By:
Name: Marcia Boutwell
Title: City Clerk
(SEAL)
APPROVED AS TO FORM:
Ronald D. Cates, City Attorney
By.
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Name: Mary Lou Barnhouse
Title: Mayor
' STATE OF OKLAHOMA
)SS
COUNTY OF TULSA )
I
I, the undersigned, the duly qualified and acting Clerk of the
City of Owasso, in said County and State, hereby certify that the
foregoing copy of proceedings is a true and complete copy of the
proceedings had by the City Council of said City at a Special
meeting held on the date therein set out, insofar as the same
relate to the introduction, reading and adoption of Resolution No.
97-08 as the same appears of record in my office. I further
certify that said meeting complied in all respects with the "Open
Meeting Law".
WITNESS my hand and the seal of said City this 11th day of
August, 1997.
(SEAL)
3
City Clerk
Under and by virtue of the Statutes of the State of Oklahoma,
and Acts complementary, supplementary, and enacted pursuant
thereto, and a Resolution of the City of Owasso, Oklahoma, dated
August 11, 1997, authorizing the calling of an election on the
proposition hereinafter set forth, I, the undersigned Mayor of the
City of Owasso, Oklahoma, hereby call a special election and give
notice thereof to be held in the City of Owasso, Oklahoma, on the
14th day of October, 1997, for the purpose of submitting to the
registered, qualified voters in said City, the following
proposition:
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"SHALL ORDINANCE NO. 553 OF THE CITY OF OWASSO BE
APPROVED, WHICH ORDINANCE AMENDS ORDINANCE NO. 326 OF THE
CITY OF OWASSO (AS HERETOFORE AMENDED) BY CHANGING THE
PURPOSE OF THE SALES TAX LEVIED BY ORDINANCE NO. 326 IN
ORDER (I) TO ALLOW SAID SALES TAX TO BE UTILIZED TO DEBT
SERVICE ADDITIONAL BONDS OF THE OWASSO PUBLIC WORKS
AUTHORITY WHICH WILL FINANCE STREET IMPROVEMENTS, PUBLIC
FACILITIES AND SPORTS PARK FACILITIES AND (II) TO UTILIZE
EXISTING AND FUTURE MONIES EARMARKED FOR THE CITY'S
CAPITAL FUTURE FUND FOR THE FUNDING OF STREET
IMPROVEMENTS, PUBLIC FACILITIES AND SPORTS PARK
FACILITIES, ALL AS MORE SPECIFICALLY SET OUT IN ORDINANCE
NO. 553 OF SAID CITY?"
YES
- FOR THE ABOVE PROPOSITION
NO -
AGAINST THE ABOVE PROPOSITION
That only the registered, qualified voters of the City of
Owasso, Oklahoma, may vote upon the proposition as above set forth.
The polls shall be opened at 7:00 o'clock a.m. and shall
remain open continuously until and be closed at 7:00 o'clock p.m.
Such election shall be conducted by those precinct officers
designated by the County Election Board of Tulsa County, Oklahoma,
which officers shall also act as counters and certify the results
thereof as required by law.
The number and location of the polling places for the election
shall be the same as prescribed by the County Election Board for
state and county elections and shall include all precincts totally
or partially contained within the city limits of the City of
Owasso, Oklahoma.
0
DATED this 11th day of August, 1997.
ATTEST:
City Clerk
(SEAL)
Mayor
2
PUBLIC HEARINGS ON 1997 BOND PROPOSAL
7/29/97, 7:00 P.M., COMMUNITY CENTER
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Councilors present: Barnhouse, Bode, Wilken; staff present: Ray, Bishop, Carr, Alexander,
McElrath, Tobias, Allen, Stuckey, Walker, Boutwell; others: Akin, Robinson, 9 citizens
Mr Ray introduced the staff, gave a brief history of the 1988 bond issue and discussed the
projects completed, and discussed the reason for a 1997 bond issue proposal. The following
phases of the proposal were presented and discussed and questions and comments received on
each phase separately: 1) Street Projects, 2) Facilities, 3) Sports Park, 4) Financing.
Adjourned at 8:25 p.m.
7/31/97, 7:00 P.M., COMMUNITY CENTER
Councilors present: Barnhouse, Bode, Wilken; staff present: Ray, Tobias, Rooney, McElrath,
Carr, Boutwell; 8 citizens
■
Mr Ray introduced the staff, gave a brief history of the 1988 bond issue and discussed the
projects completed, and discussed the reason for a 1997 bond issue proposal. The following
phases of the proposal were presented and discussed and questions and comments received on
each phase separately: 1) Street Projects, 2) Facilities, 3) Sports Park, 4) Financing.
Adjourned at 8:20 p.m.
8/7/97, 1:00 P.M., COMMUNITY CENTER
Staff present: Ray, Tobias, McElrath, Walker, Mikel, Lutz, Bishop, Worley, Alexander,
Boutwell; 3 citizens
Mr Ray introduced the staff and opened for questions. Following a question and answer period,
he discussed the bond proposal issues.
Adjourned at 2:15 p.m.
C AWPDATA\CAPIMPRO\BONDHRNG. NTS
QUESTION AND COMMENTS FROM PUBLIC HEARINGS REGARDING A PROPOSED
BOND ISSUE - 7/29/97, 7/31/97, 8/7/97
STREETS
Is there assurance that funds are sufficient to complete the 86th St Project? Will bids come in
under budget? 7/29
Is Main St reconstruction four lane? Will $280,000 cover a Main St project? 7/29
Streets should come first; Sports Park should get only excess funds. Can 114th St get some
attention? Need YIELD sign on 169 off ramp exiting west on 86th St. 7/29
How will l lth St and 86th St projects impact the homeowners with rear yards on 86th? Can
there be a buffer between 86th St & rear yards of 11th St residents to cut down on noise level?
7/29
Will 86th St be completely torn out or done one side at a time? 7/31
Is it in the plan to route 86th St traffic on 11th SO 7/31
How will back yards be affected for people living on 11th SO 7/31
Are there plans to rezone 86th? 7/31
Will the city moved fences along 86th St (11th St back yards)? 7/31
Will all utilities be underground? 7/31
Will the service lines to the homes be underground? 7/31
What plans are there to reduced the noise level for 11th St residents? 7/31
Will the residents on 11th St have input in the design for 86th SO 7/31
Will property be taken on both sides of 86th SO 7/31
Will left turn lanes be added to the west service road at 86th SO 7/31
Explain "milled down". 7/31
What is the time frame for doing the street projects? 7/31
What needs to be done at 76th St and 169? 7/31 a
I I
II
11
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BOND ISSUE HEARINGS
PAGE 2
Don't want to donate property for 86th St widening. 7/31
Will 86th St improvements increase or decrease the value of the homeowners' property? 7/31
Are there plans to take 86th St to Highway 75? 7/31
Will the 86th St construction connect to (be as wide as) the existing 5-lane? 8/7
Will there be property acquisition required for 86th SO 8/7
What will happen to the existing 6" high-pressure gas line?L We wouldn't want it under a
sidewalk. 8/7
How long will the 86th St project take? Will the street be closed? 8/7
Will business be affected by the 86th St project? 8/7
Citizens need to know who is "in charge" (contact person) to bring questions and concerns to
during construction. 8/7
What are the plans for the intersection at 76th St and 129th E Ave? 8/7
Is 76th St and 129th E Ave a treacherous intersection? 8/7
FACILITIES
Purchase price for land belonging to Columbia Health Care is excellent. 7/29
SPORTS PARK
Streets before Sports Park. 7/29
Isn't $65,000 high for a bathroom? 7/31
Why is there nothing for girls sports? 7/31
Girls softball puts money back into the community - hotel, food, etc. 7/31
NOTE: Staff explained that the user groups have agreed to split the fields.
BOND ISSUE HEARINGS
PAGE 3
FINANCING '
What will happen if the issue isn't passed? 7/31 '
In 1988 it was said that 86th St is the number one priority (from high school to Main). Other
projects have been done ahead of 86th St. 7/31 ■
Each project had to be initiated through the Capital Improvements Committee. 7/31
C: \WPDATA\CAPIMPRO\BONDHRNG. 97
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PUBLIC HEARING
1997 BOND ISSUE
JULY 31, 1996 - 7:00 PM
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I I
AUG 0 G 1997
r
s Members of Owasso City Council,
Mr. Rodney Ray, Owasso City Manager
Capital Improvements Committee Members
Ladies and Gentlemen,
August 5, 1997
Erik Miller
7713 N. 126th Ave. E.
Owasso, OK 74055
The proposed bond issue for the City of Owasso contains a number very
worthwhile projects. The idea of using the existing city hall as the new police
station and building a new city hall is a creative, and seemingly wise use of the
bond money. The proposed bond issue does contain however projects that I feel
are not a good use of- the bond money- spending more money on the Owasso
Sports Complex.
A frequently used selling point of Owasso is it's "Quality of Life". Owasso's
"Quality of Life" is promoted frequently by local builders, the Chamber of
Commerce, and the City of Owasso. It is time to start asking some difficult
questions; What does it mean to have a good "Quality of Life?" What progressive
steps has the City of Owasso taken to ensure that the high quality of life in
Owasso isn't gradually, subtlety eroded to the point where Owasso's Quality of
,r Life is not something to brag about? The sports complex is already very large
and well equipped. But it benefits only a small, highly focused, albeit vocal and
active segment of Owasso's population. There are other aspects of life in Owasso
that need to be addressed, but thus far have been neglected. For example-
Have you or your children ever tried to ride your bicycle from the east
side of Owasso, from perhaps the Elm Creek or Double Oaks neighborhoods,
to the Library? To Braums? There is no safe path for adults, much less
children to walk or ride their bikes to the library. How about spending
some of that bond money to put in sidewalks along 76th street? Why not
F
spend some of that bond money to put in pedestrian crosswalks across
Ik
129th Ave at Copper Meadows so children can get across without dodging
cars? Why not build a pedestrian bridge across 169 in the area of Mazios?
Some Owasso money, plus some state money, plus some federal money,
and it could be done.
I challenge any one of you to try and walk, or ride your bike from the east
side of 169, from the housing areas serviced by 76th street, to the Owasso
Public Library. Feel Safe? Now send your kids along the same route
without you!
The Parks in Owasso are in a gradual state of decay. The wood jungle gym
at Elm Creek for example, is rapidly approaching a state of being unsafe-
not through age, but through neglect. The pond at Elm Creek is filling in
with silt and sediment, caused primarily by lack of erosion control during
housing construction in the area. Each year the geese and ducks can be
seen standing in the water where they couldn't stand before. The fish
population is decreasing rapidly. This is evidence by the continuously
smaller catch taken each year at the Rotary fishing contest. On hot
summer days the pond just plain stinks! The Elm Creek pond, its
embankment, and the park grounds are in dire need of attention.
Attention that will require money. And that is just Elm Creek Park. What
state are the other parks in? It is important to remember that the parks
serve everyone- elderly,, handicapped, clubs and associations, children,
families, couples out for a walk.
In summary, I can not support a bond issue that dumps more money into the
already large and well-equipped sports complex, while other important issues,
issues that affect a much larger portion of Owasso's families, children, remain
ignored. The attractiveness of a city, a city's Quality of Life, is not measured by
how many soccer fields, how many softball fields the city has.
Sincer ly, /
Erik Miller
C) `
59
PAGE 532
BOOK513~ 165
ORDINANCE NO. 395
if.
C
1
1
1
1
HEREBY AMENDS ORDINANCE NO. 326, AS AMENDED,
WHICH WAS AN ORDINANCE LEVYING AND ASSESSING A
SALES TAX OF ONE PERCENT (1%) IN ADDITION TO
PRESENT SALES TAXES UPON THE GROSS PROCEEDS OR
GROSS RECEIPTS DERIVED FROM ALL SALES TO ANY
PERSON TAXABLE UNDER THE SALES TAX LAW OF
OKLAHOMA, INCLUDING BUT NOT LIMITED TO, CERTAIN
ENUMERATED SALES LISTED THEREIN; PROVIDING FOR
THE PURPOSE OF THE ONE PERCENT (1%) SALES TAX;
PROVIDING EXEMPTIONS EXEMPTED FROM THE SALES TAX
LAW OF OKLAHOMA, INCLUDING BUT NOT LIMITED TO,
d o a CERTAIN ENUMERATED EXEMPTIONS LISTED THEREIN;
PROVIDING FOR THE ADMINISTRATION AND COLLECTION
o>-C) (f) LAJ
OF TAX; REQUIRING THE FILING OF RETURNS; PROVIDING
o n-`` ~~n►~- FOR INTEREST AND PENALTIES FOR FAILURE TO PAY TAX
U- v s~ WHEN DUE; PROVIDING FOR TAXPAYER TO KEEP
W JM ° RECORDS; REQUIRING VENDORS TO COLLECT TAX FROM
=~J o oQ PURCHASER AT TIME OF SALE; ESTABLISHING LIENS;
(n a:) ' ~-J AUTHORIZING THE CITY COUNCIL TO MAKE
ADMINISTRATION AND TECHNICAL CHANGES AND
1/~ ~ ADDITIONS, EXCEPT TAX RATE; MAKING THE TAX
•;,,,e,~Q~%,,~ CUMULATIVE; PROVIDING SEVERABILITY OF PROVISIONS;
• A ¢ , REQUIRING APPROVAL OF ORDINANCE BY MAJORITY OF
REGISTERED VOTERS VOTING AT AN ELECTION HELD FOR
* - `SSUCH PURPOSE AS PROVIDED BY LAW; AND FIXING THE
?y!~'=EFFECTIVE DATE.
rv , p
Yr R ?:JT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASS ,
rr~~i+~+ 1 ~,\\'.~Section 1. That the ordinance heretofore passed by the Council of the City of
Owasso, Oklahoma (the "City"), numbered Ordinance Number 326, as amended,
providing for the levying and assessing of a sales tax of one percent (1%) in addition to
present sales taxes upon the gross proceeds or gross receipts derived from all sales to
any person taxable under the sales tax law of Oklahoma, including but not limited to
certain enumerated sales listed therein; providing for the purpose of the one percent
(1%) sales tax; providing exemptions exempted from the sales tax law of Oklahoma,
including but not limited to, certain enumerated exemptions listed therein; providing
for the administration and collection of tax; requiring the filing of returns; providing
for interest and penalties for failure to pay tax when due; providing for taxpayer to
keep records; requiring vendors to collect tax from purchaser at time of sale;
establishing liens; authorizing the City Council to make administration and technical
changes and additions, except tax rate; making the tax cumulative; providing
severability of provisions; requiring approval of ordinance by majority of registered
voters voting at an election held for such purpose as provided by law; and fixing
effective date, should be and same is hereby amended insofar as Sections Three (3) and
Four (4) thereof are concerned to read as follows, to wit:
boox513'7 PAGE 1658
"Section 3. Effective Date and Termination. This
Ordinance shall become effective on November 1, 1988, subject
to approval of a majority of the registered voters of the City of
Owasso voting on the same in the manner prescribed by law;
provided that upon approval by the voters as required above,
this Ordinance shall remain in effect until October 31, 2007."
"Section 4. Purpose. It is hereby declared to be the
purpose of this Ordinance to provide revenues for the purpose of
placing such revenues in the Debt Service Fund of the Owasso
Public Works Authority (the "Authority") to be used to pay the
principal and interest requirements on the 1988 Revenue Bonds
issued by the Authority through October 31, 2007, and to
continue to make deposits to the Sinking Fund on the
outstanding General Obligation Bonds of 1983 of the City
through August 31, 1992, and thereafter for making deposits in
an amount equal to fifteen percent (15%) of the proceeds of
said one percent sales tax to the Capital Future Fund of the
City for the. purposes of funding future capital improvement
projects of the City as authorized by the voters of said City in
an election called for that purpose. All revenues generated
from said one percent sales tax must be restricted for the use
of capital projects only; said projects to be reviewed by the
Capital Improvements Committee, approved by the City
Council, with oversight given thereto by the Citizens' Watchdog
Committee, which shall be established by the City Council, and
subject to competitive bidding as required by law. Any
additional indebtedness incurred by the City and/or the
Authority utilizing said one percent sales tax must be approved
by a majority of the registered, qualified voters of the City,
voting at periodic elections for such purposes."
Section 2. That all other provisions of the above referred to Ordinance No. 326,
as amended shall remain in full form and effect and be unaffected by the terms
hereof.
PASSED AND APPROVED this 18th day of August 1988.
7Y p~
~~(SEA~ Q C
4_LE _ Mayo
~irferk
16383G
aood q ZIGE 451
ORDINANCE No. 32~G
AN ORDINANCE LEVYING AND ASSESSING A SALES
TAX OF-ONE PERCENT (1%) -IN ADDITION TO
PRESENT SALES TAXES UPON THE GROSS PROCEEDS
OR GROSS RECEIPTS DERIVED FROM ALL SALES TO
ANY-PERSON TAXABLE UNDER THE SALES TAX LAW OF
OKLAHOMA; INCLUDING BUT NOT LIMITED -TO-, CERTAIN ENUMERATED-SALES LISTED THEREIN;
PROVIDING FOR THE PURPOSE-OF THE ONE PERCENT
(1%) -SALES TAX; PROVIDING - EXEMPTIONS
EXEMPTED FROM THE SALES TAX LAW OF OKLAHOMA',
INCLUDING BUT NOT LIMITED -TO-, CERTAIN
-
ENUMERATED EXEMPTIONS LISTED THEREIN;
37>
C-
of
PROVIDING ' FOR THE ADMINISTRATION AND
C -
COLLECTION OF TAX; REQUIRING THE FILING OF
RETURNS; PROVIDING FOR INTEREST AND PENALTIES
FOR-FAILURE TO PAY" TAX WHEN-DUE; -PROVIDING
k-4~c-,(-,.
FOR "TAXPAY-ER TO- KEEP RECORDS; REQUIRING
rig
VENDORS TO COLLECT TAX FROM PURCHASER AT TIME
OF' SALE; ESTABLISHING LIENS; AUTHORIZING THE
CITY COUNCIL TO HAKE ADMINISTRATION' AND
TECHNICAL CHANGES AND ADDITIONS, EXCEPT TAX
RATE; MAKING THE "TAX -CUMULATIV-E; PROVIDING
SEVERABILITY OF PROVISIONS; REQUIRING
C
APPROVAL OF ORDINANCE BY- "MAJORITY OF
o
Wli
-
REGISTERED VOTERS VOTING AT AN ELECTION HELD
FOR SUCH PURPOSE AS PROVIDED 'BY LAW; FIXING
EFFECTIVE DATE; AND DECLARING AN EMERGENCY.-
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO,
a - cn
c '`>o
CY) o
Section 1. Citation and Codification. This Ordinance shall
may b-e cited as the City of Owasso Special Sales Tax Ordinance of 1983 and
hereinafter referred to as "Ordinance".
is
Section 2. Subsisting State Permits. All valid and subsisting permits to
do business by Oklahoma. Tax Commission pursuant to the Oklahoma Sales Tax Code
are, for the purposes of this Ordinance, hereby ratified, confirmed, and
adopted in lieu of any requirement for an additional City permit for the same
purpose.
Section 3. Effective Date and Termination. This Ordinance shall become
and be effective on or after July 1, 1983, subject to approval of a majority of
the registered voters of the City of Owasso voting on the same in the manner
prescribed by law; provided that upon approval by the voters as required above,
this Ordinance shall remain in effect and not be repealed unless repealed by a
majority of the registered voters of the City voting to repeal same in the
manner as required by its approval.
1
a001699PAr,E 452
Section 4. It is hereby declared to be the purpose of this Ordinance to
provide revenues for the purpose of placing such revenues in the Sinking Fund
of the City to be used to pay the principal and interest requirements on-the
$2,775,000 General Obligation Bonds of 1983 of the City with the surplus of
such one cent sales tax, after satisfaction of such Sinking Fund Requirements,
to be retained in the General Fund of the City to be used for any lawful
purpose.
Section 5. Tax Rate-Sales Subject to Tax. There is hereby levied an
additional excise tax of one percent (1%) 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:
(a) Tangible personal property.
(b) Natural or artificial gas, electricity, ice, steam, or any other
utility or public service, except water.
(c) Transportation for hire of persons by common carriers, including
railroads, both steam and electric, motor transportation companies,
taxi-cab companies, pullman car companies, airlines and all other
means of transportation for hire.
(d) 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 charges having any
connection with transmission of any message.
(e) Printing or printed matter of all types, kinds and characters and the
service of printing or over-printing.
(f) Service of furnishing rooms by hotels, apartment hotels, public
rooming houses and public lodging houses and tourist camps.
(g). Service of furnishing storage or parking privileges by auto hotels
and parking lots.
(h) Foods, 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.
(i) Advertising of all kinds, types and character, including any and all
devices used for advertising purposes and the servicing of any
advertising devices, except as provided herein.
(j) Dues or fees to clubs, and the sale of tickets or admission to places
of amusement, to athletic, entertainment, recreational events, or
dues or fees for the privilege of having access to or the use of
amusement, entertainment, athletic or recreational facilities,
including free or complimentary passes, tickets, dues or fees are
hereby declared to have a value equivalent to the sale price of
2
I BOOK,109 PWE 453
tickets, passes, admissions, fees or dues of like kind or character,
except as provided in subsection (v) of Section 6 hereof.
(k) For the purpose of this Ordinance, sales of service and tangible
personal property made for the purpose of developing real estate
even though such real estate is intended for resale as real property,
are hereby declared to be sales to consumers or users. Sales of
' service and tangible personal property, including material,-supplies
and equipment made to contractors who use same in the performance of
any contract, are hereby declared to be sales to consumers or users
■ and not sales for resale. Sales of tangible personal property to
peddlers, solicitors and other salesmen who do not have established
places of business shall be deemed to be sales to consumers or users,
and, therefore, taxable.
Section 6. Exemptions. There is hereby specifically exempted from the
' tax levied by this Ordinance the gross receipts or gross proceeds exempted from
the Oklahoma Sales Tax Code inclusive, but not exclusive of, and derived from
the:
(a) Sales of non-intoxicating beverages taxed as provided by State Law.
(b) Sale of cigarettes and such tobacco products as are taxed by State
Law.
(c) Sale of raw products from the farm, orchard or garden, where such
sale is made by the producer of such raw products directly to the
consumer or user; gross receipts or gross proceeds derived from the
sale of livestock, poultry, poultry products, and dairy products by
the producers; exemptions granted by this subdivision shall not apply
when such articles are sold, even though by the producer thereof, at
or from an established business place" not on a farm; neither shall
this exemption apply unless said articles are produced or grown
within the State of Oklahoma. The provisions of this subsection are
intended to-exempt the sale by livestock producers of livestock sold
at special livestock sales. The provisions of this subsection are
intended to exempt the sale of dairy products when sold by a dairyman
or farmer who owns all of the cows from which the dairy products he
sells are produced. The provisions of this subsection shall not be
construed to exempt-sales by florists, nurserymen and chicken
hatcheries.
(d) Dues paid to fraternal, religious, civic, charitable or educational
societies or organizations by regular members, thereof, provided,
such societies or organizations operate under which is commonly
termed the lodge plan or system, and provided such societies or
organizations do not operate for a profit which inures to the benefit
of any individual member or members thereof to exclusion of other
members.
3
BOOKS X99 PAGE 454
(e) Sale of tangible personal property or services to or by churches,
except where such organizations may be engaged in business for profit
savings, competing with other persons engaged in the same or similar
business.
(f) Gross receipts and gross proceeds deriving from the transportation of
school children. to and from schools and high schools in motor and
other vehicles.
(f-1) Transportation of persons where the fare of each person does not
exceed fifteen cents (15¢), or local transportation of persons within
the corporate limits of cities and towns except by taxicabs.
(g) Sale of food in public, common, high school or college cafeterias and
lunch rooms operated primarily for teachers and pupils, not operated
primarily for the public and not operated for profit.
(h) Carrier sales made directly to consumers or users of newspapers or
any other periodicals where any individual transaction does not
exceed twenty-five cents (254). A carrier is a person who regularly
delivers newspapers or periodicals to subscribers on an assigned
route.
(i.) Sales to the United States government, State of Oklahoma, or any of
its political subdivisions.
(j) Sale of gasoline or motor fuel on which the Motor Fuel Tax, Gasoline
Excise Tax or Special Fuels Tax has been paid' to the State of
Oklahoma.
(k) Sale of crude petroleum or natural or casinghead gas and other
products subject to gross production tax under the provisions of the
laws of this State. This exemption shall not apply when such
products are sold to a consumer or user for consumption or use,
except when used for injection into the earth for the purpose of
promoting or facilitating the production of oil or gas.
(1) Sale of motor vehicles, attached optional equipment and accessories,
on which sale the Oklahoma Motor Vehicle Excise Tax has been paid.
(m) Sales by County, District and State Fairs.
(n) Sale of advertising space in newspapers and periodicals and billboard
advertising service.
(o) Sales for resale to persons regularly engaged in the business of
reselling the articles purchased, whether within or without the
State, provided that such sales to residents of this State are made
to persons to whom sales tax permits have been issued by the Oklahoma
Tax Commission as provided by law. This exemption shall not apply to
the sales of articles made to persons holding permits when such
persons purchase items for their use and which they are not regularly
engaged in the business of reselling; neither shall this exemption
4
■ aoo-Q X99 PAGE 455
apply to sales of tangible personal property to peddlers, solicitors
established
i
ts or
and other salesmen who do not have sales tax perm
places of business.
(o-1) Goods, wares, merchandise, and property sold for use in
for
i
ng
manufacturing, compounding, processing, assembling or prepar
f
sale shall be classified as having been sold for the purpose o
t (a) such
resale or the subject matter of resale only in the even
R
goods, wares, merchandise, or property are purchased for the purpose
le and if it becomes a
i
d
c
art
of being manufactured into a finishe
f the manufactured, compounded,
recognizable, integral part o
assembled or prepared products or (b) if it is consumed in
rocessed
i
ik.
,
p
ng or
the process of manufacturing, compounding, processing, assembl
preparing products for resale.
E
(p) Sale of machinery and equipment purchased and used by persons
and
a
Okl
h
,
om
a
establishing new manufacturing or processing plants in
the
i
n
machinery and equipment purchased and used by persons
eration of manufacturing plants already established in Oklahoma,
o
d
i
111
p
nery an
n shall not apply unless such mach
ti
rrr
o
provided, this exemp
t is incorporated into, and is directly used in, the process
equipmen
of manufacturing property subject to taxation hereunder. The term
rimarily
ts
h
i
p
men
s
"manufacturing plants" shall mean those establ
and generally
ns
ti
,
o
engaged in manufacturing or processing opera
recognized as such.
(q) Sale of tangible personal property manufactured in Oklahoma when sold
te
t
a
by the manufacturer to a person who transports it to another s
for immediate and exclusive use in some other state.
(r) Sale of an interest in tangible personal property to a partner or
h
i
n suc
other person who after such sale owns a joint interest
s or Use Tax has
S
l
e
e
a
tangible personal property where the Oklahoma
previously been paid on such tangible personal property.
(s) Sales of containers shall be exempt when sold to a person regularly
or
filled containers
,
engaged in the business of reselling empty or
ose of packaging raw
r
h
p
e pu
when he purchases such containers for t
arden or orchard, for resale to the consumer or
m
f f
, g
ar
products o
provided, this exemption shall not apply to the sale of
cessor
,
pro
containers used more than once and which are ordinarily known as
cted
ll
i
e
s co
returnable containers unless a tax under this Ordinance
tor with respect to each and every
C
ll
ec
o
and paid to the Tax
transfer by such person of title or possession of such returnable
container if made to any consumer or user within this State; nor
ther materials delivered
shall it apply to the sale of labels or o
ith items sold but which are not necessary or absolutely
along w
essential to the sale of the sold merchandise.
(t) Sales of baby chicks, turkeys, poults and starter pullets, used in
rovided the
s
d
, p
egg
commercial production of chickens, turkeys an
sales
i
ce or
purchaser certifies in writing on the copy of the invo
5
800069f)PAGE 456
ticket to be retained by the Seller that the pullets will be used
primarily for egg production.
(u) Sales of tangible personal property or services to Council
organizations or similar state supervisory organizations of the Boy
Scouts of America, Girl Scouts of USA and the Campfire Girls shall be
exempt from sales tax.
(v) The proceeds from any amount separately stated on the ticket of
admission for the repayment of money borrowed by an accredited state
supported college or university for the purpose of constructing or
enlarging any entertainment facility as prescribed by the Oklahoma
Sales Tax Code.
(w) In addition to all other exemptions allowed by this Ordinance, the
sales of agricultural fertilizer to persons regularly engaged for
profit in the business of farming and/or ranching which are exempt
from State sales. taxes under provisions of 68 O.S. 1971, Section
1305(a) shall likewise be exempt from the Sales tax-herein levied.
(x) In addition to other exemptions allowed by this Ordinance, the sales
of farm machinery to be used directly on a farm or ranch in the
production, cultivating, planting, sowing, harvesting, processing,
spraying, preservation or irrigation of any livestock, poultry,
agricultural or dairy products produced from such lands which are
exempt from State Sales Tax under provision of Title 68, O.S. 1971
41305(c) shall be likewise exempt from the Sales Tax herein-levied.
Each purchaser o:E farm machinery must certify, in writing, on the
copy of the invoice or sales ticket to be retained by the seller that
he is engaged in farming or ranching and that the farm machinery will
be used in farming or ranching.
(y) In addition to the other exemptions allowed by this Ordinance, the
sales and purchases of feed, subject to the conditions and
limitations set forth in Title 68, O.S., 1971 41312, which are exempt
from the State Sales Tax under such-statute, shall also be exempt
from the sales tax levied herein.
SECTION 7. Other-Exempt Transfers. Also there is hereby specifically
exempted from the tax levied the transfer of tangible personal property
exempted from the Oklahoma Sales Tax Code inclusive but not exclusive of the
following:
(1) From one corporation to another corporation pursuant to a
reorganization as used in this subsection the term "reorganization"
means:
(a) A statutory merger or consolidation.
6
500 O W") P&r,F 4.57
(b) The acquisition by a corporation of substantially all of the
properties of another corporation when the consideration is
solely all or a part of the voting stock of the acquiring
corporation, or of its parent or subsidiary corporation.
(2) In connection with the winding up, dissolution or liquidation of a
corporation only when there is distribution in kind to the
shareholders of the property of such corporation.
(3) To a corporation for the purpose or organization of such corporation
where the former owners of the property transferred are immediately
after the transfer in control of the corporation, and the stock or
securities received by each is substantially in proportion to his
interest in the property prior to the transfer.
' (4) To a partnership in the organization or such partnership if
the former owners of the property transferred are immediately after
the transfer, members of such partnerships and the interest in the
partnership, received by each is substantially in proportion to his
interest in the property prior to the transfer.
(5) From a partnership to the members thereof when made in kind in the
dissolution of such partnership.
Section 8. Tax Due When - Returns - Records. The tax levied hereunder
Code prescribed for
SalesaTaxform
~ shall be due and aSales tTaxeuntime and in the der the Oklahomamanner
payment of the State
Section 9. Payment of Tax. The tax herein levied shall be paid to the
Tax Collector at the time and in the form and manner provided for payment of
state sales tax under the Oklahoma Sales Tax Code.
Section 10. Tax Constitutes Debt. Such taxes, penalty and interest due
hereunder shall at all times constitute a- prior, superior and paramount claim
as against the claims of unsecured creditors, and may be collected by suit as
any other debt.
Section 11. Classification of Taxpayers - For the purpose of this
Ordinance the classification of taxpayers hereunder shall be as prescribed by
State law for the purpose of the Oklahoma Sales Tax Code.
Section 12. Vendor's Duty to Collect Tax:
(a) The tax levied hereunder shall be paid by the consumer or user to the
vendor, and it shall be the duty of each and every vendor in this
City to collect from the consumer or user, the full amount of the tax
levied by this Ordinance, or an amount equal as nearly as possible or
practicable to the average equivalent thereof.
7
800K1699 PAGE 458
(b) Vendors shall add the tax imposed hereunder, or the average
equivalent thereof, to the sales price or charge, and when added such
tax shall constitute a part of such price or charge, shall be a debt
from the consumer or user to vendor until paid, and shall be
recoverable at law in the same manner as other debts.
(c) A vendor, as defined herein, who willfully or intentionally fails,
neglects or refuses to collect the full amount of the tax levied
hereof, or willfully or intentionally fails, neglects or refuses to
comply with the provisions or remits or rebates to a consumer or
user, either directly or indirectly, and by whatsoever means, all or
any part of the tax levied herein, or makes in any form of
advertising, verbally or otherwise any statement which infers that he
is absorbing the tax, or paying the tax for the consumer or user by
an adjustment of prices or at a price including the tax, or in any
manner whatsoever shall be deemed guilty of an offense, and upon
conviction thereof shall be fined not more than Twenty Dollars
($20.00) including; costs.
Section 13. Returns and Remittances - Discounts. Returns and remittances
of the tax levied herein and collected shall be made to the Tax Collector at
the time, and in the manner, form and amount as prescribed for returns and
remittances required by the State Sales Tax Code; and remittances of tax
collected hereunder shall be subject to the same discount as may be allowed by
said Code for collection of State Sales taxes.
Section 14. Tax Collector Defined. The term "Tax Collector" as used
herein means the department: of the City government or the official agency of
the State duly designated according to law or contract authorized by law to
administer the collection of the tax herein levied.
Section 15. Definitions. The definitions of words, terms and phrases
contained in the Oklahoma Sales Tax Code, Section 1302, Title 68 O.S. 1971, are
hereby adopted by reference and made part of this Ordinance.
Section 16. Interest and Penalties - Delinquency. Section 217 of Title
68 O.S., 1971, is hereby adopted and made a part of this Ordinance and interest
and penalties at the rates and in the amounts as therein specified are hereby
levied and shall be applicable in cases of deliquency in reporting and paying
the tax levied by said Ordinance. Provided, that the failure or refusal of any
taxpayer to make and transmit the reports and remittances of tax in the time
and manner required by said, Ordinance shall cause such tax to be delinquent.
In addition, if such delinquency continues for a period of five (5) days the
taxpayer shall forfeit his claim to any discount allowed under said Ordinance.
Section 17. Waiver of Interest and Penalties. The interest or penalty
or any portion thereof accruing by reason of taxpayer's failure to pay the tax
herein levied may be waived or remitted in the same manner as provided for said
waiver or remittance as applied in administration of the State Sales Tax
provided in 68 O.S., 1971, Section 220; and to accomplish the purposes of this
section, the applicable provisions of said Section 220 are hereby adopted by
reference and made a part of this Ordinance.
8
6~GK~~9~ PAGE ~~9
11
Section 18. Erroneous Payments - Claims for Refund. Refund of erroneous
payment of the Sales Tax herein levied may be made to any taxpayer making such
erroneous payment in the manner and procedures, and under the same limitations
of time, as provided for administration of the State Sales Tax as set forth in
68 O.S., 1971, Section 227, and to accomplish the purposes of this section, the
applicable provisions of said Section 227 are hereby adopted by reference and
made a part of this Ordinance.
Section 19. Fraudulent Returns. In addition to all civil penalties
provided by this Ordinance, the willful failure or refusal of any taxpayer to
make reports and remittances herein required, or the making of any false and
fraudulent report for the purpose of avoiding or escaping payment of any tax or
portion thereof rightfully due under this Ordinance shall be an offense, and
upon conviction thereof the offending taxpayer shall be subject to a fine of
not more than Twenty Dollars ($20.00) including costs.
Section 20. Records Confidential. The confidential and privileged nature
of the records and files concerning the administration of the Sales Tax is
legislatively recognized and declared, and to protect the same the provisions
of 68 O.S., 1971, Section 205 of the State Sales Tax Code, and each subsection
thereof-is hereby adopted by reference and made fully effective and applicable
' to administration of the Sales Tax as if here set forth in full.
Section 21. Provisions Severable. The provisions hereof
orre clause hereof
declared to be severable, and if any section, paragraph, sentence this Ordinance is for any reason held invalid or inoperative by any court of
competent jurisdiction such decision shall not affect any other section,
paragraph, sentence or clause hereof.
!
Section 22. Amendments. The people of Owasso, Oklahoma, by their appro-
val of this Ordinance at the election herein above provided, hereby authorize
the Mayor and the City Council of the City of Owasso, by Ordinances duly
enacted to make such administrative and technical changes or additions in the
method and manner of administration and enforcing this Ordinance as may be
necessary or proper for efficiency and fairness except that the rate of the tax
herein provided shall not be changed without approval of the qualified electors
of the City as provided by law.
Section 23. Provisions Cumulative. The provisions hereof shall be
cumulative, and in addition to any and all other taxing provisions of the City
! ordinances.
Section 24. (EMERGENCY) WHEREAS, it being immediately necessary for the
Oklahoma,
preservation of the peace, health and safety of the City of Owasso,
and the inhabitants thereof, that the provisions of this Ordinance be put into
full force and effect, an emergency is hereby declared to exist by reason
whereof this Ordinance shall take effect and be in full force as provided in
Section 3 hereof and as provided by law.
9
BOOK1 ~99 PAGE 460
PASSED AND APPROVED THIS 19111, DAY OF APRIL, 19£13.
Mayor
cam.-~..
I, the undersigned, the duly qualified and acting City Clerk of the City
of Owasso, in said County and State, hereby certify that the foregoing copy of
Ordinance Number 32(o is a true and complete copy of Ordinance Number 321A
as shown by the records of my office.
WITNESS d and the seal of said City this 19th day of April, 1983.
City Clerk
7 ss,
COUNTY OF TULSA)
iop i T
8000 C E 461
163837
ORDINANCE NO. 326, AMENDED
AN ORDINANCE LEVYING AND ASSESSING A SALES
TAX OF ONE PERCENT (1%) IN ADDITION TO PRE-
SENT SALES TAXES UPON THE GROSS PROCEEDS OR
GROSS RECEIPTS DERIVED FROM ALL SALES TO
ANY PERSON TAXABLE UNDER THE SALES TAX LAW
cD
c
a OF OKLAHOMA, INCLUDING BUT NOT LIMITED TO,
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CERTAIN ENUMERATED SALES LISTED THEREIN; C~
ct.:U
PROVIDING FOR THE PURPOSE OF THE ONE PERCENT
F-
Q~w z=o (1%) SALES TAX; PROVIDING EXEMPTIONS EXEMPTED
N J EM QU
Lz FROM THE SALES TAX LAW OF OKLAHOMA, INCLUDING
`BUT NOT LIMITED TO, CERTAIN ENUMERATED EXEMP-
t 'TIONS LISTED THEREIN; PROVIDING FOR THE ADMIN-
ISTRATION AND COLLECTION OF TAX; REQUIRING THE
,,s 4C
*zx*t~ `s ~FTLING OF RETURNS; PROVIDING FOR INTEREST AND
r PENALTIES FOR FAILURE TO PAY TAX WHEN DUE;
X'PROVIDING FOR TAXPAYER TO KEEP RECORDS; REQUIRING
0
411, VENDORS TO COLLECT TAX FROM PURCHASER AT TIME
'~vr'~ Eror~trr'° xy OF SALE; ESTABLISHING LIENS; AUTHORIZING THE
i
CITY COUNCIL TO MAKE ADMINISTRATION AND TECH-
NICAL CHANGES AND ADDITIONS, EXCEPT TAX RATE;
MAKING THE TAX CUMULATIVE; PROVIDING SEVERABILITY
OF PROVISIONS; REQUIRING APPROVAL OF ORDINANCE
BY MAJORITY OF REGISTERED VOTERS VOTING AT AN
ELECTION HELD FOR SUCH PURPOSE AS PROVIDED BY
LAW; FIXING EFFECTIVE DATE; AND DECLARING AN
EMERGENCY.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO,
OKLAHOMA:
Section 1. That the ordinance heretofore passed by the
Council of the City of Owasso, Oklahoma, numbered Ordinance
Number 326, providing for the levying and assessing of a sales
tax of one percent (1%) in addition to present sales taxes
upon the gross proceeds or gross receipts derived from all
sales to any person taxable under the sales tax law of Oklahoma,
` OK4 699 PAU 462
including but not limited to certain enumerated sales listed
therein; providing for the purpose of the one percent (1%)
sales tax; providing exemptions exempted from the sales tax
law of Oklahoma, including but not limited to, certain enum-
erated exemptions listed therein; providing for the admini-
stration and collection of tax; requiring the filing of returns;
providing for interest and penalties for failure to pay tax
when due; providing for taxpayer to keep records; requiring
vendors to collect tax from purchaser at time of sale; estab-
lishing liens; authorizing the City Council to make adminis-
tration and technical changes and additions, except tax rate;
making the tax cumulative; providing severability of provisions;
requiring; approval of ordinance' by majority of registered voters
voting at; an election held for such purpose as provided by law;
and fixing effective date, should be and same is hereby amended
insofar as Section Three (3) thereof is concerned to read as
follows, to wit:
Section 3. Effective Date and Termination
This Ordinance shall become effective on or after
July 1, 1983, subject to approval of a majority of
the registered voters of the City of Owasso voting
on the same in the manner prescribed by law; pro-
vided that upon approval by the voters as required
above, this Ordinance shall remain in effect until
such time as the principal and interest require-
ments on the $2,775,000.00 General Obligation Bonds
of 1983 of the City are paid in full.
Section 2. That all other provisions of the above referred
to Ordinance Number 326 shall
remain in full form and effect
and be unaffected by the terms hereof.
PASSED AND APPROVED this
3 day of May, 1983,
~-x
BOYD SPENCER, MAYOR
N,. ENDRICKSON, CITY CLERK