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HomeMy WebLinkAbout086 _Not Signed_Special Election to Increase Sales TaxORDINANCE NO. 86 AN ORDINANCE LEVYING AND ASSESSING AN EXCISE TAX OF ONE PERCENT UPON THE GROSS PROCEEDS OR GROSS RECEIPTS DERIVED FROM ALL SALES TAXABLE UNDER THE SALES TAX LAW OF OKLAHOMA INCLUDING ANY AND ALL AMENDMENTS TO AND REVISIONS THEREOF AND ENUMBRATING CERTAIN SALES PRESENTLY INCLUDED THEREIN; PROVIDING EXEPTIONS EXEMPTED BY THE SALES TAX LAW OF OKLAHOMA INCLUDING ANY AND ALL AMENDMENTS TO AND REVISIONS THEREOF AND ENUMERATING CERTAIN EXEMPTIONS PRESENTLY INCLUDED THEREIN; SPECIFYING WHEN SUCH TAXES ARE PAYABLE; AUTHORIZING THE ADOPTION OF A BRACKET SYSTEM; PROVIDING SUCH TAXES CONSTITUTES SUPERIOR CLAIMS; PROVIDING DISCOUNTS TO COLLECTORS; PROVIDING INTEREST AND PENALTIES FOR DELINQUENT PAY- MENT OF TAXES; PROVIDING FOR WAIVER OF INTEREST AND PENALTIES; PROVIDING FOR SUBMISSION OF CLAIM FOR REFUND OF ERRONEOUS PAYMENTS; PROVIDING PENALTIES FOR FRAUDULENT RETURNS; PROVIDING THAT RECORDS SHALL BE CONFIDENTIAL AND PRIVILEGED; PROVIDING FOR AMENDMENTS TO THE ORDINANCE; PROVIDING THAT TAXES COLLECTED HEREUNDER SHALL BE CUMULATIVE; PROVIDING FOR SEVERABILITY OF THE SECTIONS OF THIS ORDINANCE; DEFINING TERMS AND WORDS; DEFINING TAX COLLECTOR; ESTABLISHING CLASSIFICATION OF TAXPAYERS; RETIFYING SUBSTING STATE PERMITS; ESTABLISHING PURPOSES FOR WHICH REVENUES COLLECTED HEREUNDER SHALL BE EXPENDED; ESTABLISHING THE EFFECTIVE DATE OF THE ORDINANCE; ESTABLISHING CITATION OF THE ORDINANCE; AND DECLARING AN EMERGENCY. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF OWASSO, OKLAHOMA: Section 1. Sales Tax Levied. There is hereby levied an excise tax of one percent upon the gross proceeds or gross receipts derived from all sales taxable under the Sales Tax Law of Oklahoma, including any and all amendments to and revisions thereof, presently including the following: (a) Tangible personal property. (b) Natural or artificial gas, electricity, ice, steam, or other utility or public servies exempt water. (c) Transportation for hire or persons by common carries, including railroads, both steam and electric, motor transportation companies, taxicab companies, car companies, airlines and all other forms of transportation for hire. (d) Sergice by telelphone and telegraph companies to subscribers or users, including transmission of messages, wheather local or long distance, this (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, apartments 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)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. (i) Advertising of all kinds, types and character, including any and all devices sed for advertising purposes and the servicing of any advertising devices, except as provided in subsection (o) of Section 2 hereof. (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 recreatational facilites, including free or complimentary passes, tickets, dues or fees are hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees or dues of like kind or character. (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 properry, are hereby declared to be sales to consumers or users. Sales of serice tangible personal property, including materials, 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 of resale. Sales of tangible personal property to persons who are primarily engaged in selling their services shall be deemed sales to consumers or users and, therefore, taxable. Sales of tanigble 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 eaxable. Section 2. Exemptions. There is hereby specifically exampted from the tax levied by this Ordinance the gross receipts of gross proceeds exempted from the sales tax law of Oklahoma, including any and all amendments to and revisions thereof, presently including the following: (a) Sale 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 carden, whwere such sale is made by the producer of such raw products directly to the consumer or user gross receipts or gross proceeds derived crom the sale of lifestock, poultry products, and dairy products by the producer; exemptions granted by this sub- division 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 paid articles are produced or grown withthin the State of Oklahoma. 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 sells are produced. the provisions of this subsection shall not be construed to exempt sales of dairy products by any other business. The provisions of this subsection shall not be construded to exempt sales by florists, nurserymen and chicken hatcheries. (d) Dues paid to fraternal religious, civic, charitable or educaational societies or organizations by regular members, thereof, provided, such socielies or organizations operate under what 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 (e) Sale of tangible personal property or services to or by churches except where such organizations may be engaged in business for profit or 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 school in motor and other vehicles. (g) Transportation of persons where the fare of each person does not exceed fifteen cents, or local transportation of persons within the corporate limits of cities and towns exempt by taxicabs. (h) Sale of food in public, common, hight schoo or college cafeterias and lunch rooms operated primarily for teachers and pupils, not operated primarily for the public and not operated for profit. (i) Carrier sales made directly to consumers or users of newspapers or any other periodicals where any individual transaction does not exceed twenty cents. (j) Sales to the United States Government, State of Oklahoma, or any of it spolitical subdivisions. (k) Sale of gasoline or motor fule on which the Motor Fuel Tax, Gasoline Excise Tax or Special Fuels Tax has been paid to the State of Oklahoma. (l) Sale of crude petroleum or natural or casinghead gas and other products subject to gross production tax under the provisions of the lwas of the State of Oklahoma. This exemption shall not apply when such products are sold to a consumer or user for consupmtion or use, except when used for injection into the earch for the purpose of promoting or facilitating the production of oil or gas. (m) Sales of motor vehicles, attached optional equipment and accessories, on which the Oklahoma Motor Vehicle Excise Tax has been paid. (n) Sales by County, District and State Fairs. (o) Sales of advertising space in newspapers and periodicals and billboard advertising service, and sales of time for radio and television broadcasts for advertising. (p) Sales for resale to persons regularly engaged in the business of reselling the articles purchased, wheather within or without the State, provided that such sales to residents of this State are made to persons wo 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 itmes for their use and which they are not regularly engaged in the business of reselling; either shall this exemption apply to sales of tangible personal property to peddlers, solicitors and other salesmen who do not have sales tax permits or established places of business. (q) Good, whres, merchandise, and property sold for use in manufacturing, compounding, processing, assembling or prparing for the sale shall be blassified as having been sold for the purpose of resale by the matter of resale ony in the such goods wares merchandise or property are purchased for the purpose of being manufactured into a finished article and if it becomes unrequinzable, integral part of compounded procsessed, assemble it is so consumed in the process of manfacturing, compounding, processing, assembling or preparing procuts for resale. (r) Sale and aquipment purchased and establishing new manufacturing or processing plants in oklahoma, and machinery and equipment purchased and used by persins in the operation manfacturing plants already established in oklahoma, provided, this exemption shall not apply such machinery and equipment is incorporated and is directly in the process of manufacturing property subject to taxation hereunder the term manfucturing plants shall mean those estabilished generally recognized this exemption shall not apply to the sale or containers used more than once and which are ordinarily known as eturable containers unless a tax under this is collected and paid to the tax collector with respect to each and persons of title or Town of Owasso, Oklahoma, and the Eax Collector, in the collection of both the 1% City Sales Tax and the 2% State Sales Tax. Section 6. Tax Constitutes Debt. Such taxes, penalty and interest due hereunder shall at all times constitute a prior, superior and paramount claim as against the claimes of unsecured creditors, and may be collected by suit as any other debt. Section 7. 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. (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 mammer as other debts. (c) A vendor as defined ehrein, who willfully or intentionally fails, neglects or refuse to collect the full amount of the tax leved by this Ordinance, or wilfully or intentionally fails, neglects or refuses to comply with the propvisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax herein levied, or makes in any form of advertising, verbally or otherwise, any statmeny which infers that he is absorbing the ax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any monner whatsoever, shall be deemed guilty of an offense, and upon conviction thereof shall be fined not more than twenty ($20.00) dollars including costs. Section 8. Returns and Remittances - Discounts. Returns and remittances of the tax herein levied and collected shall be made to the Tax Collector at the same time an din the manner, form and amount as prescribed for returns and remittances required by the State Sales Tax code; and remittance 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 9. Interest and Penalties - Delinquency. Section 217 of Title 68, O.S. Supp. 1965, is hereby adopted and made a part of this Ordinance, and interest and penalties at the rates and in amounts as therein specified are hereby levied and shall be applicable n cases of delinquency in reporting and paying the tax levied by this Ordinance. Provided, that the failure or refusla of any taxpay to make and transmit the reports and remittances of tax in the the time and manner required by this Ordinance shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of fice (5) days the taxpayer shall forfeit this claim to any discount allowed under this Ordinances. Section 10. Waiver of Interest and Penalties. The interest or penalty or any portion thereof accruing by reason of a taxpayer's failure to pay the Town 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 Title 68 O. S. Supp. 1965, section 220; and to accomplish the purpose of this section the applicable provisions of said Section 220 are hereby adopted by reference and made a part of this Ordinance. Section 11. Erroneous Payments - Claim for Refund. Refund of erroneous payment of the Town Sales Tax herein levied may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitations of time as provided for administration of the State Sales tax as set forth in Title 68, O. S. Supp 1965, Section 227, and to accomplish the purposes of this section, the applicable prvisions of said Section 227 are hereby adopted by reference and made a part of this Ordinance. Section 12. Fraudulent Returns. In addition to all civil penalties anvy be expended by the 90verning bcdY of The Torwo- Of DWW503 foj any P' which funds may 'nx-.,., f Or an nances of Whe Town Of caarter fax t4w, StAuneE of thn"-"-" a--d fnz Motes of the 8tate of Action 22. ID, TWO Ordinance shall berame and be effective jz an-,! 3") to asp s3 of a majortty of -RU of Thb of of Owasso, jklahom o 1 r Prese"b" by Title 11 0. S, 1961, Action 520rovidad, that this GAManse shall not become a city saler tax ordinance MAI be Assee bY The City of Tulsa, Oklahoma, and likewise supnn-ad by a malgr1t Of the -Wstered 70terF of The City W T-u -,',.sa 01k]-ahnna, sting on. same in tkh* by aNd Title 11 0, S. 1961, Sertion Q, no or before sah"I. effnci!-e date. Citstion aid Codiflcatlor,, is 0WM 011, COW ied as tht Revised Ord i Tax Ordtnanceu and for , Soaticn 23. Frivisions cumulative, The provisions hei-of ghal-]L, be annalat!"e, a-r,,d any and a ag pr,,, 8i r,7i .tan Sect" 24, Provisions Severable. Tiha, E dICATM to be savarall-A any "Rv Part Of 0SHIM paragraph, -sentence or clause of this Ordinance is for any reason held js MUD or inceere- t"Is 0 W court If competent Jurisdiction, decision shall not aff ' AbEr Fpcticn, part of sect"On' Paragrs& Sentence or clause hereof., ect any Section 25 NEW, health and its pasaage, appT an emergency azists for the this Ordinance shall become efZ�",,<!t..,ne publication. n' 431f, by the 30" Of TTUStess Of the Town A Owasso, Oklahoma, this c WERGRACY CIAUSE 7oted uPOn sePuTately ana,3 passf��o- ,- umRnimous vote of tH 30sod of Tzustees of TV Town of Owa=0, Oklahoma, this 23rd day of jamuarY,1967, I ... ... . President of the Board Of Try5toeo of The TowL of Owasso Als"aw WE 23rd dw of january, 1967-, ATA& T "card AMR, T SAN 0 0 El u,., � � ��� �� � � �. L. g. /Lfe 7`77, I'll 17( A, Published in the Collinsville: News, February 9, 16, 1967. SPECIAL ELECTION PROCLAMATION ` AND NOTICE Under, and by virtue of 68 Oklahoma Statutes 1965, Sec- tions 2701 through 2706, authorizing the calling of an election C ;, -. , l P R ' ' °' "' `° ` P U ° �LRI C� ``TIO ` on the proposition hereinafter set forth I the undersigned President of the Board of Trustees of The Town of Owasso,' THE COLLINS eTILA E NEWS Oklahoma, hereby call a special election and give notice thereof to be held in the Town Owasso, Collinsville, Oklahoma of Oklahoma, on the 21st day of February, 1967, for the purpose of submitting' to the registered qualified voters in said Town the following proposition: STATE OF CK ,A OMB PROPOSITION . ss Shall Ordhn�ainc ' o: 86 adopted the th day of Janu- CC UN = cT OF TULSA ary, 1967 levying and assessing an Excise Tax of One `Percent. (1 %) upon the gross procceds +car grass re- ceapts derived front all sales taxable under the Sales *.fax [yaw of Oklahoma, Including any and all amend- ments to and revise ns thereof and enumerating cer- Z , ©� ,.. ,, a,. -, n.. ... �.. .. .. .. tain sales presently included therein; Providing , lalul - exemptions exempted: by the Sales Tax Law of Okla - w age, oeing duly sworn and author- IAoma, including any, and all amendments to and re- iced, is 'he n vision thereof and enumerating,, certain exermp- '< tions <presently incl ded 'therein; Specifying-when such taxes are payable*" deiptiaag. it bracket system; of The Co 'i sville 1,Ze �vs, a weekly news - Providing such taxes constitute superior clai.ans h'ro- paper printed n the Engl sh langoage, ii vndnng vendor duty to collect such Town Sales Tax; 1 Re Ci u o �o rsv : e, Tulsa County, Ok- Requiring returns and remittances amd providaxag etas , lanoma, <v ng a pa_ai general subscription counts to collectors; Providing interest and penalties ' for cu Yada0 a a Coy, ty, with entrance delinquent Payment of taxes; Providing for o the L nfe', a`es mails as. second Mass of intErest and = 1enalties, Providing for �ab vaive­n maii ina er h, Tulsa Coax' �, and published i missx n of claims for refeand of erroneous payments, and bran o a> where delivered tired Providing penalties for' fraandulenat returns; providing �°o -iii �J� tC State s in a that sai�; news- been that re"c sn d s; a all be co�identnal And privileged; r za lrovi o aianenclineants; to the Crdinaiace;°rovid- paper cv �vasly and uninter- rupzedly pub- SS3 + i said County during a ing t ate � collected hereunder - shalUbe, comula- a period o?e' {1G4) con- , tivc Pro for seve rah! hty-�ot. the sections of this Ordiaaanncel`° terms; Tl ��Toivn. soar s 4ve wecss o� t tttach prior �o the Frsti :eing it ng w€ird l�efnnnng Tax,Collector, stables ng classnlncatioen.,of public ,�^,c d the' � = '1 ®tiee and e i,sc s' o Uaibheat on; and that said re , Taxpayers; atnfying salhsnstnn slate pernnnts; Estab- r�, pap r c� r� v tope reel irements Inshing purlaoses, for whasla ruin es collcetcd here - Of L c G i Ll Oklahoma Str2^ under: shall be expende€l; k9ta l lnzang the effectnvc t" t es 1251, as a nn n da and complies with date of the 4rdiinance; Provie�ing that ilydinane *c ; shall not become effective unless Sales Tax rdin- as other U... 01 the la'JJS of t9'k- la_oraa J_il3 re c_ence .o legal publications. aaaee approved y Registered, Qualified Voters of sis the Town of Cavasso, and depending on passage and That said not , a true copy os which is approval of Sales Tax Ordinance by. ,the City of Tulsa, attached ne.eLo, was published in the regu- Oklahoma; And establishing cntatie3n of the Ordin- lab edition of s newspaper daring the aance be approved � Per oc aiad t nn o publication and not in The ballot setting forth the above proposition shall be a suPPle - ie t, on the lo:.Jowing dates: submitted ; to the regi W- ted qualified voters and said ballot l = shall set out the propMon as above set forth and shall also ec contain in conntson aivith said proposition the following I :L9 ?.'T , words: "First n For the above proposition 19Q ° .. Second Q Against the above proposition 3.9. If the voter desires to vote for the above he proposition shall stamp an "X!' in the first square above, if he desires f 19.... to vote against the above proposition he shall stamp an "X" in the second square above." ( The polls shall be opened at 7:00 o'clock A. M. and shall ... • , ... 19• • • • remain open continuously until and be closed at 7:00 o'clock P. M. The numbers and locations of the polling places and the ............ . 19.... names of the precinct officers, ,residents of the precinct, who shall conduct said election, which officers shall consist of inspector, judge and .clerk for each polling place, shall be . .... . . ........ . m9.... as follows: PRECINCT, OWASSO NUMBER 3 - First Methodist Church, Corner 2nd Street and Main Street. Inspector, Judy Tumleson; Judge, Hazel Olds; Clerk, Maxine Smithers. The Co�lansv3ll. PRECINCT, OWASSO NUMBER 5 — Junior High _ale Jus, School, Corner 12th Street and Main Street. Inspector, Glenna Beane; Judge, 'Wanda White; Clerk, Virginia Hodges. Such officers shall also act as counters, and certify the results to the County Election Board, which shall canvass the returns as in the case of regular elections. Subscribed and sworn to before one this " WITNESS my hand as President of the Board of Trus- .. tees of the Town of Owasso,' Oklahoma, this 6th day of February, 1967. JOHN R. GROTH, President 3,, 1_1-,�C M commission e ;pines Se-pt > , , of the Board of Trustees of the Town of Owasso, Oklahoma ATTEST: Inez Odom, Town Clerk (SEAL)