HomeMy WebLinkAbout153_Levies 2% Excise Tax_Amends Ord 103
ORDINANCE NO 153
AN ORDINANCE AMENDING THE SALES TAX ORDINANCE OF
THE CITY OF OWASSO BY AMENDING ORDINANCE NO. 103,
SECTION 1, OF THE REVISED ORDINANCE OF THE CITY
OF OWASSO BY INCREASING THE LEVY AND ASSESSMENT
OF AN EXCISE TAX FROM 1% TO 2% 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,; BY AMENDING ORDINANCE NO. 103,
SECTION 5 OF THE REVISED ORDINANCES OF THE CITY
OF OWASSO ADOPTING A BRACKET SYSTEM; ESTABLISHING
AN EFFECTIVE DARE OF THIS ORDINANCE AND DECLARING
AN EMERGENCY .
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF OWASSO, OKLAHOMA:
Section 1. That Ordinance No. 103, Section 1, of the Revised
Ordinances of the City of Owasso be, and the same is hereby
amended to read as follows:
"Section 1. Sales Tax Levied. There is
hereby levied an excise tax of two percent
(2%) 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
service except water®
(c) Transportation for hire or persons by
common carriers, including railroads, both
steam and electric, motor transportation
companies, taxicab 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) 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 used for ad-
vertising 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
recreational facilities, 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 ser-
vice 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 con-
sumers or users. Sales of service and 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 for 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 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. 94
Section 2® That Ordinance No® 103, Section 5, of the Revised
Ordinances of the City of Owasso be, and the same is hereby
amended to read as follows:
"Section 5® Bracket System® A bracket system
is hereby adopted for the convenience of vendors
in the City of Owasso for collecting both the
- 2 -
two percent (2%) state sales tax and the
two percent (2%) city sales tax® Such
bracket system is designed and shall be
interpreted so as not to be inconsistent
with the purposes of the bracket system
provided in 68 O.S. Supp. 1971, Section
1307, in respect to the State Sales Code
and is as follows®
Amount Tax
$0.01
through
$0.14
No Tax
$0.15
through
$0.39
$0.01
$0.40
through
$0.64
$0.02
$0.65
through
$0.89
$0.03
$0.90
through
$1.14
$0.04
The use of the above bracket system does
not relieve the vendor from the duty and
liability to remit to the tax collector
an amount equal to four percent (4%) of
the gross receipts or gross proceeds (less
discount allowed by law and ordinance)
derived from all sales during the taxable
period."
Section 3. This Ordinance shall become effective on and after
March 13, 1973, subject to the approval of a majority of the
registered voters of the City of Owasso, Oklahoma, voting on
the same in the manner prescribed by Title 11, O.S. 1961, Section
[ALE
Section 4® Emergency®
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.
Emergency clause voted upon separately and passed
by unanimous vote of the Council of the City of Owasso, Oklahoma,
I
this I-zi day of 8 1973.
Approved this 12 day of xs 1973.
Mayor
k
Council Me mber Council Member
A
Council Member Council Member
- 3 -
A
City Ciet
M322, <a ,�._
z v 'I
W. W. VanDall
City Attorney
- 4 -
PROOF OF PT"'LICATION
STATE OF OKLAHOMA, TULSA COU1, a Y, sse
Bill R. Retherford, of lawful age, being duly sworn, upon
oath deposes and says that he is the publisher of the
. = o ...... , a newspaper
printed in the English language, in the City of
. . . ............. Tulsa County, Oklahoma,
having a bona fide paid general circulation therein, and _
with entrance into the United States mail as second class
mail matter in Tulsa County a_-id published in said county Published in the Owasso Reporter, Owasso, Tulsa County .
where delivered to the United States mail, and that the notice Okla., Thurs., Feb. 15, 1973.
by publication, a copy of which is hereto attached, was
CITY OF OWASSO, OKLAHOMA
published in said newspaper for . , . , ........ ORDINANCE NO. 153 -
consecutive weeks, the first publication being on the
- AN ORDINANCE AMENDING THE SALES TAX
. . ............... day of = ...... , ORDINANCE OF THE CI'T'Y OF OWASSO BY
AMENDING ORDINANCE NO. 103, SECTION 1, OF
19 . . . and the last day of publication being on the THE REVISED ORDINANCES OF THE CITY OF
OWASSO BY INCREASING THE LEVY AND
. . m . ........ day of ............ ASSESSMENT OF AN EXCISE TAX FROM 1
PERCENT to 2 PERCENT ; UPON THE GROSS
19 ......, and that said newspaper has been continuously PROCEEDS _ OR GROSS _ RECEIPTS DERIVED
and uninterruptedly published in said county during the FROM ALL SALES TAXABLE UNDER THE SALES
period of more than One Hundred and Four (104) weeks TAX LAW OF OKLAHOMA, INCLUDING ANY AND
consecutively, prior to the first publication of said notice, ALL AMENDMENTS TO AND REVISIONS
or advertisement, as required by Section one, Chapter THEREOF, AND ENUMERATING CERTAIN
four _ Title 25 Oklahoma Session Laws, 1943, as amended SALES PRESENTLY INCLUDED THEREIN; BY
0_ Z-10-use Bf l No. 455, 22nd Legislature, and thereafter, AMENDING ORDINANCE NO. 103, SECTION 5 OF
r., d con >plies with all of the prescriptions and require- THE REVISED ORDINANCES OF THE CITY OF
ments of the laws of Oklahoma. (The advertisement above OWASSO ADOPTING A BRACKET SYSTEM;
referred to is a true and printed copy. Said notice was ESTABLISHING AN EFFECTIVE DATE OF THIS
published in all tions o0ai ne wager and not in a
supplement thereo� � i ORDINANCE AND DECLARING AN EMERGENCY.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
......... OWASSO, OKLAHOMA:
S. scribed and sworn to before me by Bill R. Retherford, Section 1. That Ordinance No. 103, Section 1, of the Revised
Ordinances of the City of Owasso Tae, and the same is hereby
publisher of the . ; "o . `m `... ; tl amended to read as follows:
this ..ry`a a;.day of . , tr ; a ....... 19 Section 1. Sales Tax Levied.; There is hereby levied
® an excise tax of two percent (2 % ) upon the gross
� 4 G� a proceeds or gross receipts derived from all sales
f Notary Pudic. taxable under the Sates Tax Law of Oklahoma, in-
eluding any and all amendments to and revisions
My commission expires -. thereof, presently including the following:
(a) Tangible personal property.
PUBLISHER'S FEE . .
(b) Natural or artificial gas, electricity, ice, steam, or
other utility or public service except water.
(c) Transportation for hire or persons by common
carriers, including railroads, both steam and
electric, motor transportation companies, taxicab
companies, pullman car companies, airlines and all
other means of transportation for hire. '
subscribers or users, including transmission cal any
message.:
(e) Printing or printed matter of all types, hinds, and
characters and the service of ' printing or over-
printing.
( €) 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.
"Section 5. Bracket 'System. A bracket system is
hereby adopted for the convenience of vendors in the
Citv of Owasso for collecting both the two Der etent
t2 % 3 state sales tax and the two percent (2 % )
sales tax. Such bracket system is designed and shall
be 'interpreted so as not to be inconsistent in it 68 Oho
purposes of the bracket system provided
Supp 1971,S ection 1307, in respect to the State Sales
Code and is as follows:
Tax
Amount
No Tax
$p.0i through $0.14 $0.01
$o.15 through $0.39 $0.02
$0.40 through $0,64 $0:03
$0.65 through $0.89 $0.04
$0.90 through $11.14
The use of the above bracket system does not relieve
the vendor from the duty and liability to remit to the
tax collector an amount equal to four percent (4 %)
of the gross receipts or gross proceeds (less discount
allowed by and ordinance) derived from all sales
during the taxable period."
Section 3. This Ordinance shall become of a Amajority of the
March 13, 1973, subject to the app on
registered voters of the City f Ow by0 Title °ma 0 Sa 196i
the same in the manner prescribed
Section 61.
Section 4. Emergency.
That an emergency fety, this tOrdinance shall becomebei-
peace, health and safeupon its passage, approval and
fective immediately p
publication. separately and passed by
Emergency clause voted upo n se p of Owasso,
unanimous vote of the off February 11973. City
Oklahoma, this 12th day of February, 1973-
Approved this 12th day
"W
John S. Mowery Coune r, ..
Council member
Harold D. Large
Council Member
ATTEST:'!
Inez H. Odom
City Cleric
Ap'1 ROVED AS TO F011311:
W. W. VanDall
City Attorney
AGREEMENT FOR ADMINISTRATION OF THE SALES TAX ORDINANCE
OF the C it - "? of 7azso, Oklaho a
THIS AGREEMENT is entered into this Ist day of Julv
1978 pursuant to the provisions of 68 O.S. 1971, Sections 2701 et sees b e't'we e I n , �,,#he
Oklahoma Tax Commission, hereinafter referred to as "Commission" and the "t,V, Of
s 's o Oklahoma hereinafter referred to as "City".
WHEREAS, the City's Council enacted, and the voters of the City approved
Ordinance No. — 153 , levying a city sales tax within said City; and
WHEREAS, said statutes authorize the Commission to enter into and make arrange-
ments with any city or town for the collection of taxes levied by such city or town, for
an agreed consideration.
IT IS THEREFORE UNDERSTOOD AND AGREED BY THE PARTIES HERETO AS FOLLOWS:
1. This Agreement is based upon the provisions contained in Ordinance N110.3,53
of the City, a certified copy of i
which i s attached hereto and made a part hereof, and the
Commission shall be furnished a certified copy of any amendments to said ordinance and any
amendments which are unacceptable to the Commission will constitute grounds for termina-
tion by the Commission of this Agreement.
2. The Commission shall administer the City Sales Tax Ordinance, and collect
the tax levied in the manner herein provided. It is agreed by the parties that said
Ordinance is construed by City as levying a city sales tax upon all sales which are
completed within City which are subject to the sales tax 'levied by 68 O.S. 1971, Sections
1301, et seq.; that all sales exempt from state sales tax shall be exempt from the City's
sales tax, and that in administering and collecting the tax, the Commission shall follow
such construction. The term "Sale" as used herein shall mean "sale" as defined by
statutes. A sale will be deemed to have been completed within the City if either title
or possession is taken therein. The Commission's determination of what constitutes a
sale shall be binding on the City.
3. The Commission and City agree that the following bracket system should
be adopted for the convenience of vendors in collecting both the State and City Sales Tax.
The bracket system is designed to be consistent with the bracket system provided in 68
O.S. 1971, Section 1307, as -follows:
,,UMOU-NT OF SALE TAX
.01 thru $ .12 No Tax
.13 thru .37 8 .01
.38 thru .62 .02
.63 thru .87 .03
.88 thru 1.12 .04
1.13 thru 1.37 .05
The use of the bracket system does not relieve the vendor from the duty and
liability to remit to the Commission the prescribed amount of gross receipts or gross
proceeds (less the discount allowed by the law and ordinance) derived from all sales.
4. Unless the taxpayer instructs otherwise and except as otherwise provided
in the Agreement, the Commission shall give no preference in applying money --received for
State and City sales taxes owed by a taxpayer, but shall apply pro rata all monies
collected to the satisfaction of the claims of the Commission and the claims of the City
in proportion to their respective claims against such taxpayer.
5. The City agrees that the Commission shall retain, for its services
rendered, an amount equal to One and One-half per cent (1�%) of the amount of such tax,
penalty and interest, collected by Commission.
6® It is agreed by the parties that City's tax received and collected pursuant
to this agreement may be deposited in the State Treasury, in any manner which, in
Commission's judgment, is convenient to accomplish the purposes of the Agreement. The
Commission agrees to require reports of City's sales tax, record such collections and
maintain the funds in such a manner that the Commission can determine the total amount
due the City each month.
7® The Commission agrees that as early as possible each month, beginning
September 1978 , (and so long as Commission has any funds due the
City under this Agreement) it will pay over to the Treasurer of said City, all City
sales tax, penalty and interest received by Commission during the preceding calendar
month, except:
(a) Any amount which may have been paid under protest;
Q the amount refunded to taxpayers; and
(c) the amount retained by Commission for its services. The Commission shall
transmit to City a monthly statement certifying the preceding month, the amount paid
under protest, the amount refunded, and the amount retained by Commission for its services®
It is agreed that refunds of City'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 from
current collections, as above provided, without interest.
It is agreed that any such tax, penalty and interest paid under protest shall
be placed in suspense, by Commission, and held until final determination of said protest
or any litigation thereon. If City's sales tax is refunded, any interest required to be
paid thereon will be paid out of current collections and deducted from the amount due the
city.
8® It is agreed that the provisions of 68 O.Z 1971, Section 205, making the
records and files of the Commission confidential and prohibiting disclosure off' same,
covers Commission's records and files in respect to the collection of City's sales tax
and that such sales tax returns, records and files, or any information obtained there-
from, cannot be divulged or disclosed except as authorized by statute.
9. If this Agreement shall be terminated, and the Commission has paid over to
City all sales tax funds in its possession then due and payable under this Agreement, it
is agreed that City shall thereafter be liable for and shall pay any refunds of City's
sales tax required by law to be made, except refunds of the amount of such funds paid
under protest and being held by Commission in suspense pending final determination®
After such determination, the Commission's liability shall extend only to the amount of
such funds being held by it and City agrees to pay any interest required by law to be
paid on any such refunds.
10. City hereby grants authority to Commission to prepare Tax Warrants for City's
delinquent sales tax, penalty and interests it is agreed that if the constitutionality or
legality of the City's Ordinance, or any provisions thereof, shall be attacked in any
Court, it shall be the duty of the City to defend such litigation, and that offenses for
violation of the Ordinance shall be enforced by City
11. The City agrees to promptly give to the Commission a notice in writing of
any annexation or de-annexation of territory to the City. The notice shall include a
verified copy of the street or physical boundaries of the newly annexed or de-annexed
territory. All City limit lines shall be designated by street names, or other physical
boundaries, shown in map form, and certified to the Commission,
-2-
12® This Agreement shall be in effect from July I
19 78 , until — June 30 —, 1979, and shall be renewable from fiscal year to
fiscal year. If either party intends to cancel this contract at the end of any fiscal
year, such party shall give written notice of its intention to the other party on or
before May 1st of such year; provided, however, that either party may terminate this
contract at any time during any fiscal year by giving sixty (60) days written notice
of its intention to the other party®
IN WITNESS TATHEREOF, the parties have set their hands and affixed their official
seals the day and year first above written®
ATTEST:
A
x
City Clerk
ATTEST:
Assistant Secretarry
E,-\'A-MTNPD AND APPROVED AS TO FORM:
y
Attorney
APPROVED:
4,
Director, Sales Tax Division
-3-
THE CITY OF
A municipal corporation
MAYOR
TAX COMMISSION
ICE CHAIRMAN