HomeMy WebLinkAbout103_Authorizing Levy & Collection of 1% Excise Sales TaxORDINANCE NO 103
AN ORDINANCE LEVYING AND ASSESSING AN EXCISE
TAX OF ONE PERCENT. (1%) 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 ENUMERATING CERTAIN SALES PRESENTLY INCLUDED
THEREIN; PROVIDING EXEMPTIONS 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 SYATEM; PROVIDING SUCH TAXES
CONSTITUTES SUPERIOR CLAIMS; PROVIDING VENDOR DUTY
TO COLLECT SUCH TOWN SALES TAD; REQUIRING RETURNS
AND REMITTANCE AND PROVIDING DISCOUNTS TO COLLECTORS;
PROVIDING INTEREST AND PENALTIES FOR DELINQUENT PAYMENT
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 PRIVILLEGED; PROVIDING FOR
AMENIMENTS TO THE ORDINANCES; PROVIDING THAT TAXES
COLLECTED HEREUNDER SHALL BE CUMULATIVE; PROVIDING
FOR SEVERABILITY OF THE SECTIONS OF THIS ORDINANCE;
DEFINING THERMS AND WORKDS; DEFINING TAX COLLECTOR;
DEFINING WORD "TOWN"; ESTABLISHING CLASSIFICATION OF
TAXPAYERS; RATIFYING SUBSISTING STATE PERMITS;
ESTABLISHEING PURPOSES FOR WHICH REVENUES COLLECTED
HEREUNDER SHALL BE EXPENDED; ESTABLISHING THE
EFFECTIVE DATE OF THE ORDINANCES; ESTABLISHING CITATION
OF THE ORDINANCES; 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. (1%) 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, persently including the following:
(a)Tangible personal property.
(b) Natural or artificial gas, electricity, ice, steam,
or other utility or public service exept water.
(c) Transportation for hire or persons by common carriers,
including railroads, both steam and electric, motor
transportation companies, taxicab companies, pullman
care companies, airlines and all other means of transportation
for her.
(d) Service by telephone and telegraph companies to
subscribers or users, including transmission of
messages, wheather local or long distance. This
shall include all services and rental charges having
and connection with trnasmission of any message.
Sale of food in public, common, high school
or college cafeterias and lunch roams operated
primarily for teachers and pupils, not operated
primarily for the public and not operated for
profit,
carrier sales made directly to consumers or
users of newspapers or any other periodicals
where any individual transaction does not
exceed twenty cents (200),
Sales to acv e United States Government, State
of Oklahoma, or any 3f its
ek) Sale of gasoline or motor fuel on which the
Motor Fuel Tax, Gasoline Excise Tax or Specia.].
Fuels Tax has been paid to the State of Oklahoma,
11) Sale of crude petroleum or natural or caminghead
gas and other products subject to gross produc-
tion tax under the provisions of the laws of the
State of Oklahoma. This exemption shall not
apply when such products are sold to a consumer,
or user for consumption or use, except when
used for A.., ection into the earth for the purpose
of promoting or facilitating the production of
oil or gas,
Sales of
aquipmen
Motor Ve
vehicles,
accessorie
Excise Tax
attached optiona,31L
3, on which the Oklahoma
has been paid.
In) Sales by County, District and State Fairs,
(a) Sale of advertising space in newspapers and
periodicals and billboard advertising service,
and sales of time for radio and television
broadcasts Eor advertising,
(p) Sales for resale to persons regularly engaged in
the business of reselling the articles purchased,
ithin 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, We 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 regularh-y-
ti. ngaged in the business of reselling; neither
shall this exemption apply to sales of tangible
personal property to paddlers, solicitors and
other salesman who do not have sales tax permits
or established places of business,
Goods, wares, merchandise, and property sold
for use in manufacturing, compounding, processing,
hasembling or preparing for sale shall be clazzi-
Wed as having been sold for the purpose of
resale or the subject matter
of resale onIY
in the event (a)'' sqch goods, wares, merchandise
or property are purchased for the purpose of
being manufactured into a finished article and
if it becOmes a recognizable, integral part of
the manufactured, compounded, Processed, assemble
or prepared products or if it is cons-ti-med
in the process of manufacturing, compounding,
processing, assembling gr preparing products
for resale,,
Sale of machinery and equipment purchased and
used by persons establishing new manufacturing
or processing plants in Cklahoma, and machinery
and equipment purchased and used by persons in
the operation of manufacturing plants already
established in Oklahoma, provided, this exemption
shall not aPPlY unless such machinery and
equipment is incorporated into, and is directly
used in, the process of manufacturing property
subject to taxation hereunder. The terp,,r,,
Manufacturing plants" shall mean those establish-
ments primarily engaged in manufacturing or
processing operations, and generally recognized
as such,,
Sale cf cangible personal property manufactured
in Oklahoma when sold by the manufacturer to a
person who transports it to another state for
immediate and exclusive use in some other state,
Sale Of an interest in tangible personal property
tu a partner or other person who after such sale
Ownu a joint interest in such tangible personal
PrOPert Y where the Oklahoma Sales or Use Tax has
previously been paid on such tangible persona3f.
prcperty,
10) Sales of conzainers shall be exempt when sold to
a person regularly engaged in the business of
reselling emPtY or filled containers, or when he
purchases such containers for the purpose of
packaging raw, products of farm, garden or orchard,
fox resale to the consumer or processor, provided,
tn-I-S tion shall not apply to the sale of
containers used more than once and which,are
ordinarily known as returnable containers unless
a tax under this Title is collected and paid
to ths Tax Coliector with respect to each and
every transfer by such person of title or
Possession of such returnable container if made
to any consuper or user within this State; nor
shall it apply to the sale of labels or othor
materials delivered along with items sold but
which are not necessary or absolutely assentia!
tu the sala of the sold merchandise.,
Exemptions of poultry and livestock feed, and.
farm machinery as prescribed by, the State Sales
41
Tax Code shall be equally applicable as
exemptions from the tax herein levied.
sales of agricultural fertilizer to persons
regularly engaged for profit in the buainess
of farming and/or ranching which are exempt
from State sales taxes under provision of
Title 68 O.S. SuPP. 1965, section 1305 b (a)
shall likewis-� from the City Sales
Tax herein levied.,
section 3. 2thez Exenmt Transfers. Also there is
M"jA
hereby '-(,ly exempted from ths tax herein le— =e-
transfer of tangible personal property axeMpted from the Sales
Tax Law G,E Oklahoma, including any and all amendments to and
revisions thereof. nresently including the fojjawing�,,�
(11 From one corporation toznother corporation pursuant
a reorganization, As used in this subsection the teron,
nreorganizatlo& means
A) A statutory merger or consolidation,
11; The acquisition by a corporation of substantially
all of the properties of another corporation
>%en the consideration is solely all of a part
of the voting stock of the acquiring corporation,
or of its parent or subsidiary corporation,
in connection with the winding up, dissolution or
liquidation of a co1poration only when zhere is a,
distribution in kind to the shareholders of the
property of such corporation,
ac a corporarion for the purpose of organization of
unch corporation where the former owners of the property
zransferred are immediately after the transfer in control
of the corporation, and the stock or securities receives
ny each is substantially in proportion to this interest
in the properzy prior tO the transfer,
�4) To a partnership in the organization of such partnership
it the former owners of zhe proper0i transferred are
immediately after the transfer, members of such partner-
shin and the intsresz in the partnership, received by
sach, is substantially in proport-J'..on to his interes-
in the property prior to the transfer,
From a partnership to tne members thereof Men made in
kind ir he dj,,,j,tiop ot such partnership
set.-.Kon 4, Tax Due When - Returns - Records. The tax,.
jewiad hereunder shall be due and payable at the time and in the
manner and form prescribed for payment of the State Sales Tax
�;nder =he Sales Tax Law Of th:,' --,f
Section 3, Bracket System. The bracket system for the
c3ijection bf the 1: % TVKH Sales - Tax by the Tax Coilactcr, shall
be as the same _,.a hereafter adopted by the agreerent of th(
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 60 O. S. supp. 1965, Section
220; and to accomplish the purposed 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
arroneous 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 provisions 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 penaties
provided by this Ordinance, the willful Failure or refusal of any taxpayer to
make reports and remittance 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 13. Records Confidential. The confidential and privileged
nature of the records and files concerning the administration of the Town Sales
Tax is legislatively recognized and declared, and to protect the same the provisions
of Title 68 O. S. supp. 205 of the State Sales Tax code, and each
sub-section thereof is hereby adopted by reference and amde fully effective and
applicable to administration of the town Sales Tax as if here set forth in full.
Section 14. Amendments. The people of the Town of Owasso, Oklahoma,
by ehtier approval of this Ordinance at the election therein above provided,
hereby authorize the Board of Trustees, of the Town of Owasso, by Ordinances
duly enacted to make such administrative and techincal changes or additions in
the manner and method of administration and enforcing this ordinance as may be
necessary or proper for efficiency and fairness excpet that the rate of the
tax herein provided shall not be changed iwthout approval of the qualified
electors of the town as provided by law.
Section 15. Definitions. The definitions of words, terms and phrases
contained in the Oklahoma sales Ta xCode, Section 1302, title 68 O. S. Supp.
1965, are hereby adopted by reference and made a part of this Ordinance.
Section 16. "Town" Defined. The word "town" as used herein shall be
interchangeable with the word "City" for purposes of interpretation and reference
to the laws and statues of the State of Oklhaoma.
Section 17. Tax Collector Defined. The term "Tax collector" as used
herein means the Department of the Town government or the official agency of
the state of Oklahoma duly desigrated seconding to law or contract authorized by
law or administration
Section 18. For the purpose of this
chapter or ordinance the classification of taxpayers hereunder shall be as
prescribed by state law for purposes of the Oklahoma Sales tax Code.
Section 19. Subsisting State Permits. All valid and subsisting
permits to do business issues by the Oklahoma Tax Commission pursant to the
Oklahoma Sales Tax Code are, for the purpose of this Ordinance hereby ratified,
confirmed and adopted in lieu or any requirement for an additional City permit
for the same purpose.
Section 20.0 propose of revenues. it is hereby delcared to be the
purpose of this Ordinance to provide revenues for the support of the functions
of the municipal government of the Town of Owasso, Oklahoma, and any and all
revenues derived hereunder may be expended by the governing boy of The Town
of Owasso, Oklahoma, for any purpose for which funds may be lawfully expended
as authrozed by the ordinances of The Town of Owasso, by charter and by the
Statutes of the State of Oklahoma, and for the statutes of the state of
oklahoma.
Section 21. Effective Date. This Ordinance shall become and he
effective on and after the 1st day of October, 1968, subject to approval of
a majority of the registered voters of The Town of Owasso, Oklahoma, voting
on same in the nammer prescribed by Title 11 Oklahoma Statues 1961,
Section 61.
Section 22. Citation and Codification. This Ordinance shall be
known and may be cited as "Town of Owasso Sales Tax Ordinance: and shall be
codified as Title 9-A of the Revised Ordinances for The town of Owasso,
Oklahoma.
Section 23. Privision Cumulative. The provisions hereof shall
be cumulative, and in addition to any and all other taxing provisions of town
ordinances.
Section 24. Provisions Severable. The provisions hereof are hereby
declared to be severable, and if any section, part of section, paragraph,
sentence or clause of this Ordinance is for any reason held invalid or inoperative
by any court of competent jurisdiction, such decision shall not affect any
other section, part of section, paragraph, sentence or clause hereof.
Section 25. That an emergency exists for the preservation of the public
peace, health and safety, this ordinance shall become effective immediately upon
its passage, approval and publication.
PASSED, by the Board of Trustees of The town of Owasso, Oklahoma, this
27th day of August, 1968.
EMERGENCY CLAUSE voted upon separately and passed by unanimous vote of the
Board of Trustees of The Town of Owasso, Oklahoma, this 27th day of August, 1968.
APPROVED by the President of the Board of Trustees of the Town of Owasso,
Oklahoma, this 27th day of August, 1968.
President of the Board of Trustees
ATTEST: Inez H. Odom
Town clerk
Board Member
APPROVED:
Town's Attorney
THE COLLINSVILLE NEWS
Collinsville, Oklahoma 74021
I
STATE OF OKLAHOMA
ss
COUNTY OF TULSA
- ��' � , 1 �' " -, o`-, -�
", �-&_ "I _ of
lawful age, being duly sworn and author=
ized, is the n,0 c ,, ' �s e
of The Collinsville News, a weekly news-
paper printed in the English language, in
the City of Collinsville, Tulsa County,
Oklahoma, having a paid general sub-
scrintion circulation in said County, with
entrance into the United States mails
as second class mail matter in Tulsa
County, and published and printed in
said County where delivered to the
United States mail, that said newspaper
has been continuously and uninterrup-
tedly published in said County during a
period of one-hundred four (104) con-
secutive weeks immediately prior to the
first publication of the attached notice,
advertisement or publication; and that
said newspaper comes within the re-
quirements of 4 of Title 25,
re-
quirements Statutes 1.951, as amended,
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 supplement, on the follow-
ing dates:
19
19—
19—
19—
19—
19—
19—
T� e Collinsville News/
I
-%q
c e'�
Subscribed and sworn to before me this ...... day of ... ............ 19
My commission expires: .............
Notary Public
or admission to I
entertainment, z
fees for the prix
use of amuseni
recreational faci.
mentary passes;:
declared to have
price of tickets,
of Iike kind or cl
(k) For the purpose
vice and tangib]
the purpose of
though such real
real property, ar,
consumers or us
ble; personal pro,
Plies and equipr
use salve in the
are hereby decla
users and not sal
personal propert
engaged in sellin
ed sales to consi
taxable. Sales o
peddlers, soucito
not have establis
deemed to be Sal
therefore, taxable
Section -2. Exetnptiok'
exernntpri Pram fi— +-,,
(f) Gross receipts and gros
i the transportation of
I from school and higli
other vehicles.
such tobacco products as
W.
from the farm, orchard
I sale is inade by the pro=
)dusts directly to the con.
xucts by
y this su
(g) Transportation of persons where the fare of
each person does not exceed fifteen cents (15c),
or local transportation of persons within the
corporate limits of cities and towns except by
tax cabs.
(h) Sale of food in public, common, high school or
college 'cafeterias and lunch 'rooms operated pri-
marily for teachers and pu -oils, not operated nr=-
l
a
(a)
Sale of 12on•i12tE
of any individua
i
vided by State
7
(b)
Sale of cigarett
to or by churche
1
are taxed by St
(e.)
Sale of ra =fir pr
i
or garden, whe]
ducer of such r
I
Sumer or user;
derived front tl
I
ducts, and 'daii
exemptions gra
not 'apply whe:
though by the
"established bu
neither shall th
articles are pros
of Oklahoma. rl
are :intended to
producers of liv
sales. The prov
tended to exem
when sold by a
all of the cows
he sells are Dro
i
subsection shall
sales of dairy p:
The rprovisions
construed to exE
Inen and chicket
(d)
Dues paid to ft
table r or educati,
t
by regular mess
societies or orgai
i
commonly termer
provided such sc
(f) Gross receipts and gros
i the transportation of
I from school and higli
other vehicles.
such tobacco products as
W.
from the farm, orchard
I sale is inade by the pro=
)dusts directly to the con.
xucts by
y this su
(g) Transportation of persons where the fare of
each person does not exceed fifteen cents (15c),
or local transportation of persons within the
corporate limits of cities and towns except by
tax cabs.
(h) Sale of food in public, common, high school or
college 'cafeterias and lunch 'rooms operated pri-
marily for teachers and pu -oils, not operated nr=-
l
a
operate for a prc
of any individua
i
to exclusion of o
(e) Sale of tangible
to or by churche
1
tions may be enx
savings, con3peth
i
in the same or sit
(f) Gross receipts and gros
i the transportation of
I from school and higli
other vehicles.
such tobacco products as
W.
from the farm, orchard
I sale is inade by the pro=
)dusts directly to the con.
xucts by
y this su
(g) Transportation of persons where the fare of
each person does not exceed fifteen cents (15c),
or local transportation of persons within the
corporate limits of cities and towns except by
tax cabs.
(h) Sale of food in public, common, high school or
college 'cafeterias and lunch 'rooms operated pri-
marily for teachers and pu -oils, not operated nr=-
l
a
(t) Sale of an interest in tangible personal property
to a par er or other person who after such sale
owns a joint interest in such tangible personal
property where the Oklahoma Sales or Use Tax
has p evio:xsly been paid oat such tangible per.
sonal !property.
(u) Sales of containers shall be exempt when sold
to a person regularly en a.-ged in the business of
reselling empty or f led containers, or when he
purchases such containers for the purpose of
packaging raw products of farm, &aa',den or
orchard, for .resale to the consumer or processor,
provided this exenibtJon. steal. not apply to the
sale of Coutaniers 'used more than once and
which rate i3rdl ril,j no —ri as returnable Con
tanners unless a tax under thi's Title is collected;
and paid to the Tax Collector with respect to
b w'J tAN�iin�S:it LiLC Li.i lit: 1
(a) A statutory n7
(b) The acg2sition
stantially all of
corporation h<
so y all of a
02 _O.sidiary coa
(2) In connection with the
or hquidatio,x of a corl
is a distribution in kin
fb(-, ni- nnPI -t,v of gncth: of
( the iraiisfer in control of the corporation, an
the stock or securitios- received by. each is sul
stantially to pr aportxon to `.� sa >s interest in r,
property prioc to the transfer.
(4) To a partnership in the organization of sue
partnership if the former owners of the pro,
erty transferred are immediately after the Iran:
fer, 2nembers of such partnership and the inter
est in the partnership, received by each, is sul
stantially in proportion to his interest in th
property prior to the transfer.
(5) From a partnership to the members thereci
z when grade in bind in the dissolution of sucl
partnership.
Section 4. 'Tax Due When — Returns — Rec
The tax .levied hereunder shall be clue and payable a-
tine and in the manner and form prescribed for payme
the State Sales Tax under the Sales Tax Law of the Sta
Oklahoma.
t Section. 5. Bracket System. The bracket systeir.
the collection of the 1 % Town Sales `fax by the Tax C
¢, tor, shall: be as the same is hereafter adopted by the a
meat of the Town of £)wasso Oklahoma, and the Tax
lector; in the collection of both the 1% City Sales Tax an(
2% State Sales Tax,
Section 6. Tax Constitutes Debt. Such taxes, pea
and interest due hereunder shall at all times constitz
prior, superior and paramount i claim as against the Clain
qrasecurec creditors, and may be collected by suit as
other debt.
Section 7. Vendor's Duty #o'; Collect Tax. (a) The Tax t
levied 'hereunder shall be 'paid by the consumer or user to
the vendor, and it shat' be the duty of each and every vendor
in this City to collect from the consumer or laser, 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
°e average equivalent thereof, to the sales price or charge;
and when added such tax_: shall :constitute a :Dart 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 in-
tentionally fails, neglects or refuses to collect the full an oune
of the tax levied by this Ordinance, or willfully or intention-
ally fads, neglects or refuses to comply with the provisions
los
September ember 19 , 1968
Oklahoma Tax Commission
2101 Lincoln Blvd.
Oklahoma City3 Oklahoma 73105
Dear Sirs:
Enclosed are three copies of the agreement for administration v „ee
Sales Tax Ordinance of the Town of Ga The ordinance, No. 103,
the llection % sales tax was approved by cos :w' citizens of Owasso sso E
an election on September 57, 196M
,..11P.a directed by the Town Council, 1 have affix—ed my signature to the contracts
and am presenting them to you to be fully executed and place the sales tax
collection effect on c o r 1, 1968.
If any further information or procedures are necessary please contact
e a once.
Sincerely,,
john R. Grath, Layor
THE COLLINSVILLE NEWS
Collinsville, Oklahoma 74021
1
STATE OF OKLAHOMA
ss
COUNTY OF TULSA
t of
lawful age, being duly sworn and author4
ized, is the
of The Collinsville News, a weekly news-
paper printed in the English language, in
the City of Collinsville, Tulsa County,
Oklahoma, having a paid general sub-
scriPtIon c-irculation in said County, with
entrance into the United States mails
as second class mail matter in Tulsa
County, and published and printed in
said County where delivered to the
ai
United States mail, that said newspaper
has been continuously and uninterrup-
tedly published in said County during a
period of one - hundred four (104) con-
secutive weeks immediately prior to the
first publication of the attached notice,
advertisement or publication; and that
said newspaper comes within the re.
ouirements of Chapter 4 of Title 25,
Oklahoma Statutes 19111, as amended,
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 supplement, on the follow-
ing dates:
19-
1 19--
19-
19-
19
19-
Ze
,Ae Cofl ilisvflle News
Subscribed and sworn to before me this day of ............
19.
My commission expires:
Notary P b1i
eau oe as foltows: -'
PRECINCT, OWASSO NUMBER 3 — First Methodist
Church, Corner 2nd Street and Main Street. Inspector,
Judy Tumleson; Judge, Hazel Olds; Clerk, Maxine Smith. '
ers.
PRECINCT, OWAS O NUMBER 5 — Junior High School,
Corner 12th 'Street and Main Street. Inspector, Verg -mia
Hodges; Judge, Wanda White; Clerk, Deretha McIntire.
All in the Town of Owasso, Oklahoma.
Such officers shall also act as counters, and certify the re-
sults to the County; Election Board, whcih shall canvass the
reg _� the of regular elections.
.�z .
ivr.�S m-\ i ,�nd as 'President of the Board of Trustees
of the Town of .,ivasso, Oklahoma, this 27th day of :august,
1968.
JOHN R. GROTH, President
of the Board of Trustees: of
ATTEST: The Town of Owasso, Oklahoma
Inez Odom, Town Clerk
(SEAL)
APPROVED:
M. S. Sawyer, Attorney for the
Town of Owasso,' Oklahoma
1, The Commission and City agree that the following bracket system
0 P 10 4w ,<; , 41 i or We conveniencc of vcndors in Wasso
, in collcctin��
onth the 2T Sl-ic Sales Tax and the A City Sales Tax. Such bracket system is de-
sinsca S" ns 700 Co be inconsistent with the purpose of the bracket system provided
ir 5S O.S. Sunp 1965, Section 1306 in respect to the State sales tax and is as
Wlyws,
AMOUNT OF SALE TAX
$0.01
to
$0.14,
inclusive
No Tax
$0.15
to
$0.44,
inc3usive
ST01
$5.45
to
$0.74,
inclusive
$0.02
$0.75
to
$1.14,
inclusive
$0.03
The use of the above bracket system does not relieve the vendor from
Zhu duty and liability to remit to the Tax Commission an amount equal to three per cent
(31) oF the gross receipts or gross proceeds (less discount allowed by law and ordinance)
derived From all sales during the taxable period.
4. Unless the taxpayer instructs otherwise and except as otherwise
provided in the Agreement, the Commission shall
received for State and City sales taxes owed by
all moneys collected to the satisfaction of the
the claims W the City in proportion to their r
give no preference in applying money
a taxpayer, but shall apply prorata
claims of the State Tax Commission and
2spective claims against such taxpayer,
5. in respect to money received and collected by Commission pursuant
to this Agreement and the sales tax Ordinance of City, it is agreed by the City that
such funds may be deposited in the State Treasury, either separately from or commingled
with co llections from other taxes collected by the Commission, in any manner, which in.
Commission's judgment is most convenient and expeditious to accomplish the purposes of
ARreement and which is consistent with the State laws regulating and governing Commission's
handling and accounting of such funds. The Commission agrees that it will require re-
ports of said City sales tax, record such collections and maintain the funds derived
therefrom, in such manner that the Commission can determine separately the amount of
State sales tax and City sales tax due on each return. and the total amount due the City
each month as provided in this Agreement.
-2-
ACTEITENT FOR ARMTNTSTRATION CY THE SOMS TAX OROINANCE OF
170 ACREEMIM in x0p and cntercd into this _—U-th --------- day of
!96 pursunnL to Qn provisions ot House Bill No. 1118, enacted
vc nbc �vrnc0 Maho Tact isimurc Qnws 1965, Chap.430, Page 848), by and betwc=
Mc OkinhaTa rox Commission, hereinaftcr referred to as "Commissia& and the City A
Owasso Oklahoma, hereinafter referred to as "City.',
WHEREAS, as authorized in Sections 1 and 5 of said house Bill 1118,
(68 0,S, Sapp, '965, Sees. 2701 and 2705), the City Council of Owasso _Oklahoma
rvw& and Qc voters of Owasso approved an ordinance known as C:_. _!'M
No. 103 levying a city sales tax within said City; and
WHEREAS, section 2 of said House Bill 1118 (68 O.S. Supp. 1965,
Sc,. 2702) anknrizes the Oklahoma Tax Commission to enter into and make agreemerLs
wiLh any city of Lown for the collection. of taxes levied by such city or town, For an
anrecd considcration to be allowed said Commission for such servies,
NOW, THEREFORE, TT IS UNDERSTOOD AND AGREED BY THE PARTIES HERETO
AS FOLLOWS:
3. This Agreement is based upon the provisions as are contained in
said Ordinance No. 103 of the City, a certified copy of which is attached
hereto and made a part hereof, and the Oklahoma Tax C
a certified copy of any and all amendments or changes
amendments or changes which are not acceptable to the
grounds For termination by it of this Agreement.
Dmoission shall be furnished
to said ordinance and any
Commission will constitute
2. The Commission shall administer the City Sales Fax Ordinance
1Q3 . herein referred to, and collect the tax levied thereby in the
manner herein provided. it is understood and agreed by the parties hereto that
said Ordinance is construed by City as levying a city sales tax upon all sales
which are completed within
Owasso and which are subject to tax by the
Oklahoma Sales Tax Code (68 O.S. Supp
exempted by said State Sales Tax Code
said Ordinance and collecting the tax
follow such construction. The term "
1965, Sees. 1301,
or said Ordinance,
levied thereunder,
sale" as used Caere;
et seq.), and not specifically
and that in administering
the Commission shall
shall mean "sale" as
defined by snid Sc
ales ax Code. A sale will be deemed to have been completed
within Owasso if either title or possession is delivered therein. The
Commission's determination of what constitutes a sale within
Owasso that
is subject to the tax levied by said Ordinance and under the above construction
she!! be binding on -he City.
A Commission shall
1. The City of --owasso ---- --- agrees that the Tax
�c r` c+ the W. .<, expenses incurred by the Tax Commission for its
,,rVjCCS r�rdoycd in connccKon. wiLh the admAratior & City,s SaIcs Tax Ord inancy,
�vd jhc nC City's sales tax thereunder, an amount equai to narrZOINT percent
oF such tax, penalty and interest thereon, collected or received by
col mission,
7. The Commission agrees that on the earliest date possible each
L h, bon 1 on i Pq w! th the month of ...... 19661, (and so long as
Cnn"ission has in Us possession any funds due the City under this Agreement) it will
pay over 2c, Lhe Treasurer of
Owasso , all City sales tax, penalty and interest
rcowived and collecLed by Commission during the preceding calendar month,
(1) Any amount thereof which may have been paid under protest by
Abe Laxpaver; (2) the amount thereof refunded to taxpayers; and, (3) less the
amount thereof retained by Commission for its services rendered in connection with
such collections as elsewhere provided in this Agreement. The Commission shall also
onch month transmit to City a statement certifying the total amount of City sales tax,
penalty and interest collected or received by Commissionin the preceding month, the
amount thereof paid under protest, the amount thereof refunded, and the amount retained
by Commission for its services.
it is agreed thatrefunds ofCity's sales tax required to be made on
claims of taxpayers based on error of fact or computation, or mistake of law, shall
be made Erom current collections, as above provided, without interest.
it is agreed that any such tax, penalty and interest paid under
proten shall be by Commission placed in suspense and so held by it until final
deLermination of said protest or any litigation thereon. if such City sales tax is
refunded any interest required to be paid thereon will be paid out of current collections
of such tax and deducted from the amount due the city.
8. it is agreed by the parties hereto that the provisions of 68 O.S.
Supp. 1965, Section 205, making the records and files of the Tax Commission confidential
and privileged and prohibiting disclosure of same, covers Commission's records and files
in rcspecL ot the collection of City's sales tax and that such sales tax returns, re-
cords and files, or any information obtained thercirom, cannot be divulged or disclosed
rxcept as specifically authorized in said statutc.
--d r- J`,ix Com-
s v n k s a I c e rT i - ems: m,,M
13— - - 1� I ,, " , L � k,-� P - j� S S on
C� J(" r -i -s s s o t III,,-, pay -
GS I T I L' POSIS
r c 0 ti a C -v s h a. 1 1- t-1, C, T. -a f ate. lb e a 1) 1 or a. nd,
C I d S 07 S U III C S v -ad-) e-xcept re'�.-Mds
U aX i- r r" d "D Law to be mr h-
P
_M u n d. s iD a C -r u, eSL and. 'r) e i n g 1h e I[ a' by I' ax C om nn 1 s s
on
I in, a I d C L C, 171 -1 n a U I On, of su, c. protest. AFter suc!.-,, t e r 711 n a v o h e o F
L
-x --P ss P 1 4 1 1
S labi. I 'I- Y S n, a i �x L e n d only to the amount of such tax fun—cls, re-
't ard tv oss,,:,.-!nes and agrees to may any interest Tequ-,rco
c--Ilvccl -ird held !-.)v, I �:D
L o DC - P --ild. on any such refunds.
the purpose and intent of the Dro-vi.sions 0j.
Consistent wiLh
H O,S� 1� 01 6 7- , S e c t 41 o T.-,- 2702, a -u "L o r J 7 i n c-- t- .fie' C i -L v to c ont --r a c -, w h C o mm s s o n,
C
L L V S sales tax and auTtIllori zJ ng Commission to accept such duty and re-
S1-)J h -v hereby rants a-u- ho ri y r o -he Tax Co-i-i-M ss i on €_O prepare Tax
L L L- I
o1a r ir a 7, t s i or de k. J. i-'qpuenz C-J. t'y sa 11- es tax -pe-nalty and interest thereon, for del, inquie-nt
5a: 'S -_X �71
J y it lo aureed t t ir -he Cott siLaty r lenatuon glity of
1 4 - -io,, I Nl� ro- - I
-,.;y 0-rdinance N or any p- visions thereof, shall be at! acked in
ot-ny Co: r'L- it slhalll,- be the d-uty of Li-:11he City ',--a defend such litigation, and t-ha t offenses
o-r -vo-e-J-�on O. i� sad Ordinance No.
C
103
A.Ori zed C3:`:- C ers
shall be enfo-rced by City throulalh its
The Ci Ly al-recs to a ive to the Comm.- ssi on as soon as possible a
T'i 'e, -, I I
1, W T 1 1- 1 nCI 0 1 ally arM.exation or de-ann.exatir)-n of territory to the City. T he
-a 4 -0 -ve -.L
no Cr
'SI e a -rified, copy of the street or physical boundaries o' such
ii C L
newly annexed o-,- de-an-oexed territory. All '�ty limi�- lines shall be desionated by
S - -e c t r. a
�mcs or numbers or by otlner DIRYS il CO. I Ou,ndarieS and shown in map i0 =' m
i
2, This Agreement shall be in effect from '�96 A, un.till.
r)r�*.ni-kpr Ist, , -
1.96 t
and shall be -renewalble from fiscai year to fiscal year. ThL (- =cs,,
u. C C a' y C f any f iscal year, such
i Lnds to cancel this Contract at the end o
party, SC al --�Jve written notice of its intent -'on to the other party on or before May L 'St
F
-y may 'ermi-nate this s con' ract at any
L 511.' h, y e a r p" -) -17 -1 d c d , h a w e -v e r , t h a. t e h e r p a r t L L
n v i n,, 'Nt
3 m e -1 u a 7--,y f kcal year by gi 7, si, , v (60) days written notice of such intention
l,-, o 7e _ p a r v
Z-1
V VTNESS WHEREOF V, parties have set their hands and affixed
!4,17 >�nis ns of the day Ord year first above written.
P77ST-,
City Clerk Inez H. Odom
ATTEST:
Assistant Secreoar-�
Examined and Approved
Attorney for Oklahoma Tax QNSission,
State oF Oklahoma
THE CITY OF a4ASSO9 Okla.
A municipal corporation
QQ
mg(b:R John R. G�oth
OKLAHOMA TAX COMMTSSTON
CHA1_
., ItmvNI
VICE-CHATRYTY- j//
SECRETARY-MEMBER
RESOLUTION TO ISSUE PROCLAMATION
OF SPECIAL ELECTION ON SALES TAX
BE IT RESOLVED by the BOARD OF TRUSTEES OF THE TOWN OF OWASSO, OKLAHOMA, AS FOLLOWS:
1. that the President of the Board of Trustees of the Town of Owasso, Oklahoma,
be and he is hereby authorized and directed to call a special election to be held in
the Town of Owasso on the 17th day of September, 1968, for the purpose of submitting
to the registered qualified voters thereof the following proposition:
"Shall Ordinance No. 103, adopted the 27th day of August, 1968, leving and
assessing an excise tax of one percent )1%) 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 revision thereof and enumerating certain sale presently
included therin; providing exemptions exempted by the Sales Tax Law of Oklahoma
including any and all amendents to and revisions thereof enumerating certain
exemptions presently included therein; specifying when such taxes are payable; Adopting
a brakey system; providing such taxes constitute superior claims; providing vendor
duty to collect such Town Sales Tax; Requiring returns and remittances and providing
discouns to collectors; providing interest and penaties for delinquent payment of
discounts to collectors; providing interest and penalties for delinquent payment of
taxes; Providing for waiver of interest and penaties; providing for sumbission of claims
for refund of erreneous 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; Defining word "town"'
Defining Tax Collectors; Establishing Classification of taxpayers; ratifying subsisting
State permits; Establishing purposes for which revenues collected hereunder shall be
expended; Establishing effective date of the Ordinance; Providing that Ordiaince
shall not become effective unless sales tax ordinance is approved by registered qualified
voters of the Town of Owasso; and Establishing citation of the Ordinance, be APPROVED".
2. That such call for said election shall be proclamation signed by the
President of the Board of Trustees and attested by the Town clerk setting forth th
date of the election; the propostion to be voted on at such election; the ballots for
the registered qualified voters which set forth the proposition above mentioned to be
voted upon substantially as set out in part 1 hereof; the time of opening and closing
the polls;the number and location of polling places; the names of precient officers,
residents of the precient who shall conduct said election, which officers shall consist
of inspector, judge and clerk for each polling place; which officers shall also act as
counters and certify the results to the County election Board; who shall canvass the
election, and certify the results thereof as required by law.
3. That by reason of the eminent need of the Town of Owasso for additional funds
for the support of the functions of the municipal government of the town of Owasso, an
emergency is declared to exist by reason whereof this resolution shall become effective
immediately from and after its passage, and approval.
PASSED, with the emergency clause ruled upon separately and approved this 27th day
August, 1968, by the Board of Trustees of the town of Owasso, Oklahoma.
APPROVED, this 27th day of August, 1968, by the Board of Trustees of the Town of
Owasso, Oklahoma.
president of the Board of Trustees
ATTEST: Inez H. Odom Town clerk Board Member
THE BOARD OF TRUSTEES OF THE TOWN OF OWASSO, STATE OF OKLAHOMA, met in regular
session at the Tow Hall in said town on the 21st day of September, 1970 at
7:00 o'clock p.m.
N ND J��C C7
SPECIAL ELECTION PIRDICJU IdaT11-0 A I , I TI - ",;
Usto and by virtue of 68 Ckaahoma Statutes 065, Sections 2701
th.rough 2706, authorizing the calling of an election on the proposition here-
inafter set fort h3 1, the ,)mrderad,g�ed Poesident of the Board, of Trustees of The •
Tu,vn of Ownaasso, Oklaho=5 hereby call a special election and give notice thereof
to be held in the Town of Owasso, Oklahoma, on the l7th day of September, 1968,,
for the purpose of submitting to the registered qualified voters in said, TOYwFln
the following proposition�
IROPOSITIIQ
.1 a... ORDINANCE NO. 103 AEOPTEI TBE 27th Z OF AUGUST, 196S,
ASE,
JIHUI� CIPUC1,18 'S 01, `1ROSS _�:G'],CZIFTS EER17ED FROM ALL SALKS
-j,
,;L7
TAXABLE UNIER THE SAIES TAX ILm," 1MCIUDING ANY AN',
All AIENIVENTS TO AND REVISIONS THEREOF AND ENUE ERA TING CERTAIN
&ISS FRESENTL !17\'CLUJDMEED THE _3.2,;IN; PROVIDING EXEYPTIONS EXEYPTED
BY THE SALES TAX OF OKI., HO1,_.A,,, 111MCLUDII, G =a S` > AND ., LL 10V
MEN-3.S TO AND REVISIONS THR2EOF AND ENURERATING CERTAIN EXEYPTIONS
THEREIN3 SPECIFYING 7TEN ETCH TAXES !RE PAY-
S]EINTLi
ABIQ AECPTING A BRACKET SYSTEY; PROVIDING SUCH TAXES CONSTITUTE
STZRIOR CLAIYS; P O",TI"`T,-,1,JG `,T]EI1ti 31-0) Es TY TO COLIECT SUCH TOWN SALES
TAX; REQUIRING RHET-611,R-11S A."i'll"T"", !TTA,' AND 2ROVIIENG E)ISCOUNTS
TO COI;RCT ORS ; PROVITENG WEREST AND PENkITIES FOR,,
PAY11ENT OF TAXES; FROVIIENG OF AND
F-OR 31EWSSICRI OF C1,,rkT'�S 7011 RJEFU11,117, OF ERRCEECUS PAY-
FRAUDUIENT RETURNS; PROVITENG THAT
COR1)S SHALL BE CONFIIENTIAL AND PRIVIIZGEJ PRCU113ING 4 021
AIMUERENTS TO THE ORDINANCE; PROVIDING THAT TAXES COLLECTED
T TY
, i-EE
UNEER SBALL BE PROVIDING FOE, 3ILTTY O`P 7-11-D
SECTIONS OF THIS ORDIEANCE; EEFININ07 _,,�ORD
WINING TAX COIZECTCRI ESTABLISHING CLASSIFICATION OF TAXPAYERS;
RATIFYING G SJ_TE' `?1`:-'R,,,,ITS3 ESTABLISHING PDRPOSES F(051
:- :) CDIjZCTED HEBEUUIER SHAII BE EXPENEED1 ESIABLISH-
,HIC11"I" ]RE'
ING THE EFFECTI`_�T]_, 3 TE THE CUDINAIEE3 PROVIIJING THAT ORDINAECE
SHAII NOT BECC)TIv E_F�.,TECTIVE UNLESS SAIES TAX CREENANCE 13 APPROVED
BY REGISTERED QUALIFIED VOTERS 0 THE T(,)`,`;1,_J OF 0,"IALSSO;
ESTABLISHIRG CITATION OF THE ORDINANCE, BE APPROVEEe'
The ballot setting forth the
the registered qualified voters and sue;
above set forth and shall also contain
1011owing Worm
above proposition shall be submitted to
Ld ballot shall set out the proposition as
in connpntinr with spid nrnnnslfinn AW
"First (-I For the above proposition
Second 1.3 Against the above uroposition
if the voter desires to vote for the above proposition
he shall stamp an 0" in the first square above; if he desires
to vote against the above proposition he shall stamp an 0" in
the second square above.''
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�31,,,, The numbers and locations
of the polling places andithe names of the precinct officers, residents of the
precinct, who shall conduct said election, 7tich officers shall consist of
inspector, fudge and clerk for each polling place, shall be as follcwzs
3
First Nethodi& Church
Corner 2nd Street and Main Street
--,,ad
FRECIvOT2 avASSO 5
or High School
Corner l2th Street and Main Street
all in the Town of Owaq5o, Oklahoma,
Inspector judy Tumlesor
judge Hazel Cids
Clerk Maxine Smithers
inspector Verginia Hodges
Jud� e _Vian(ta "KI-nite
Clerk laretha McIntire
Such officers shall also act as ooun✓ers , a-z-id,11, certify the reqults to
tbB County Slaction BoarQ Thich shall canvass the return as in the case of
regular e Lections
WIMS5 ry hand as PremiNnt of the Board of Trustees of The Town of
Owasso, Cklahnma, this 27th day of August, 1968.
nv
517veht of the
The Town of
NUM
AWROVES
J
Main
Ownavol