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HomeMy WebLinkAbout326_Amended Election to Raise Sales Tax form 2% to 3%_1% Tax Increasebook 4699 page 461 163837 STATE OF OKLAHOMA TULSA COUNTY FILED OR RECORDED 1983 JUN 16 PM 1:16 ANITA NESBITT COUNTY CLERK 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 OF OKLAHOMA, INCLUDING BUT NOT LIMITED TO, a cN! 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 EXEMP- TIONS LISTED THEREIN; PROVIDING FOR THE ADMIN- ISTRATION 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 4. OF SALE; ESTABLISHING LIENS; AUTHORIZING THE 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, BOOK 4699 PAGE 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, BOYD M. SPENCER, Mayor ATTST: ANN HENDRICKSON, CITY CLERK Affidavit of Publication STATE OF OKLAHOMA, TULSA COUNTY, as: Bill R. Retherford, of lawful age, being duly sworn and authorized, says that he is publisher of the Owasso Reporter a weekly newspaper printed in the City of Tulsa County, Oklahoma, a newspaper qualified to publish legal notices, advertisements and publications as provided in Section 106 of Title 25, Oklahoma Statutes 1971 as amended, and thereafter, and complies with all other requirements of the laws of Oklahoma with reference to legal publications. That said notice, a true copy of which is attached hereto, was published in the regular edition of said newspaper during the period and time of publication and not in a supplement, on the following dates: April 21, 1983 Subscribed and sworn to before me this26th day of Notary Public 1 -21 -86 MY commission expires : PUBLISHER'S FEE $60.79 Legal Notice Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, April 21,1993 THE CITY COUNCIL OF THE CITY OF OWASSO, STATE OF OKLAHOMA, MET IN REGULAR SESSION AT CYrY HALL, 207 SOUTH CEDAR, IN SAID CITY ON THE 19th DAY OF APRIL, 1983, AT 7:00 O'CLOCK P.M. PRESENT: Boyd N. Spencer, Mayor, Waubilleau Webb, Vice Mayor; James C. Smalley, councilman; Von Stockler, councilman; Phyllis Gross, councilwoman; Ann Hendrickson, city clerk. ABSENT: None. Notice of the schedule of regular meetings having been given in writing to the City Clerk of the City of Owasso, State of Oklahoma and public notice of this meeting having been posted in prominent view at City Hall, Owasso, Oklahoma, twenty -four (24) hours prior to this meeting, excluding Saturdays, Sundays and legal holidays, all in compliance with the Oklahoma Open Meeting Act. - (OTHERPROCEEDINGS) Thereupon, Ordinance Number 326, entitled: AN ORDINANCE LEVYING AND ASSESSING A SALES TAX OF ONE (1) PERCENT IN ADDITION TO THE 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 (1) PERCENT SALES TAX; PROVIDING EXEMPTIONS EXEMPTED FROM THE SALES TAX LAW OF OKLHOMA, 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 PRO- VISIONS; 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 ANEMERGENCY. was introduced and read in full by the City Clerk. THEREUPON, Councilman Smalley moved that said Ordinance be placed upon final passage and passed as a whole, which motion was seconded by Councilman Webb, and the question being upon the final passage of the Ordinance as a whole, the roll was called with the following result -' AYE: Spencer, Webb, Smalley, Stockler, Gross. NAY: None. THEREUPON, Section 24 setting for the emergency nature of said Ordinance was read, and Councilman Smalley moved that an emergency be declared and that said Section be adopted as read,' which motion was duly seconded by Councilman Stockler, and the question of being upon the adoption of said Section 24 and declaring said emergency to exist, the roll was called with the following result: AYE: Spencer, Webb, Smalley, Stockler, Gross. NAY: None. The Mayor declared the motion carried and the Ordinance duly passed and adopted. Signed: Boyd Spencer, Mayor. Attest: Ann Hendrickson, City Clerk. book 4699 page 451 163836 STATE OF OKLAHOMA TULSA COUNTY FILED OR RECORDED 1983 JUN 16 PM 1:15 ANITA NESBITT COUNTY CLERK ORDINANCE NO. 326 AN ORDINANCE LEVYING AND ASSESSING A SALES TAX OF 'ONE PERCENT (1%) -IN ADDITION TO PRESENT SALES TAKES 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; REQIIIRING THE FILING OF - RETURNS; PROVIDING FOR INTEREST AND PENALTIES FOR-FAILURE TO PAY-TAX WHEN DUE;'PROVIDING FOR -TAXPAYER TO KEEP RECORDS; REQIIIRING VENDORS TO COLLECT TAX FROM PURCHASER AT TIME OF, SALE; - ESTABLISHING LIENS; UTHORIZING THE CITY COIINCIL TO MAKE AD2fINI "STRATTON' 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; FIXING EFFECTIVE DATE; AND DECLARING AN EMERGENCY. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO, OKLAHOMA Section 1. Citation and Codification. This Ordinance shall be known and may b-e cited as the City of Owasso Special Sales Tax Ordinance of 1983 and is hereinafter referred to as "Ordinance ". Section 2. Subsisting State Permits. All valid and subsisting permits to do bdsiness 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 BOOK 4699 PAGE 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 BOOK 4699 PAGE 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 BOOK 4699 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 (25E). 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. Cj) 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 BooK 4699 PAGE 455 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. (o -1) Goods, wares, merchandise, and property sold for use in manufacturing, compounding, processing, assembling or preparing for sale shall be classified as having been sold for the purpose of resale or the subject matter of resale only in the event (a) such 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, assembled or prepared products or (b) if it is consumed in the process of manufacturing, compounding, processing, assembling or preparing products for resale. (p) Sale of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in Oklahoma, 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 term "manufacturing plants" shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such. (q) Sale of tangible 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. (r) Sale of an interest in tangible personal property to a partner or other person who after such sale owns a joint interest in such tangible personal property where the Oklahoma Sales or Use Tax has previously been paid on such tangible personal property. (s) Sales of containers 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, for resale to the consumer or processor, provided, this exemption 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 Ordinance is collected and paid to the Tax Collector with respect to each and every transfer by such person of title or possession of such returnable container if made to any consumer or user within this State; nor shall it apply to the sale of labels or other materials delivered along with items sold but which are not necessary or absolutely essential to the sale of the sold merchandise. (t) Sales of baby chicks, turkeys, poults and starter pullets, used in commercial production of chickens, turkeys and eggs, provided the purchaser certifies in writing on the copy of the invoice or sales 5 BOOK 4699 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 of 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. 2 BOOK 4699 PAGE 457 (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 shall be due and payable at the time and in the manner and form prescribed for payment of the State Sales Tax under the Oklahoma Sales Tax Code. 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 BOOK 4699 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 BOOK 4699 PAGE 459 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 680.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 are hereby declared to be severable, and if any 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, 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 preservation of the peace, health and safety of the City of Owasso, Oklahoma, 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 BOOK 4699 PAGE 460 PASSED AND APPROVED THIS 19TH DAY OF APRIL, 1983. BOYD M. SPENCER, Mayor ATTST: ANN HENDRICKSON, CITY CLERK COUNTY OF TULSA 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 326 is a true and complete copy of Ordinance Number 326 as shown by the records of my office. WITNESS my hand and the seal of said City this 19th day of April, 1983. City Clerk 10 Affidavit Of Publication STATE OF OKLAHOMA, TULSA COUNTY, ss: Bill R. Retherford, of lawful age, being duly sworn and authorized, says that he is publisher of the Owasso Reporter a weekly newspaper printed in the City of Tulsa Tulsa County, Oklahoma, a newspaper qualified tql publish legal notices, advertisements and publications aa' provided in Section 106 of Title 25, Oklahoma Statutes 1971 as amended, and thereafter, and complies with all other requirements of the laws of Oklahoma with reference to legal publications. That said notice, a true copy of which is attached hereto, was published in the regular edition of said w newspaper during the period and time of publication and a not in a supplement, on the following dates: April 28 1983 Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, Thursday April 28,1983. The city council of the city of Owasso, state of Oklahoma, met in regular session at the city hall in said city on the 19th day of April, 1983, at 7:00 o'clock p.m. Present: Boyd N. Spencer, Mayor; Wauhilleau Webb Vice - Mayor; Phyllis Gross, Councilman; James C. Smalley, Councilman; Von Stockler, Councilman; Ann Hendrickson, City Clerk. Absent: None. Notice of the schedule of regular meetings having been given in writing to the City Clerk of fhe.(iity of Owasso, State of Oklahoma, and public notice of this meeting having been posted in prominent view at City. Hall, Owasso, State of Oklahoma, twenty -four (24) hours prior to this meeting, excluding Saturdays, Sundays and legal holidays, all in compliance with the Oklahoma Open Meeting Act. (Other Proceedings) Thereupon, Councilman Smalley introduced a Resolution which was read in full by the City Clerk and upon motion by Councilman Smalley, seconded by Councilman Spencer, said Resolution was adopted by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None and upon motion by Councilman Smalley, seconded by Councilman Stockler, the question of the emergency was ruled upon separately and approved by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None Said Resolution was thereupon signed by the Mayor, attested by the City Clerk, sealed with the seal of said City, from the additional one percent (1%) sales tax shall be transferred to the sinking fund of the city in sufficient amount to prevent any levy of taxes for the payment of the principal and interest on the bonds authorized to be issued in Proposition No. 2 and Proposition No. 3 set forth in this ballot and for no other purpose, except that surplus sales tax . proceeds, after satisfaction. of the above purpose, shall be retained by the City of Owasso to be used for any lawful purpose, all as set forth in said Ordinance No. 326 a copy of which is on file with the City Clerk of the City of Owasso? PROPOSITION NO.2 Shall the City of Owasso, State of Oklahoma, incur ad-' indebtedness by issuing its bonds in the sum of seven hundred thirty thousand ($730,000) dollars to provide funds for the purpose of extending and improving, the municipal sanitary sewer system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to all other taxes, upon all the taxable property in said City sufficient to pay the interest on said bonds as it falls due, and also to constitute a sinking fund for the payment of the principal thereof when due, said bonds to bear interest at not to exceed the rate of ten (10) percentum per annum, payable semiannually and to become due serially within eleven (11) years from their date? PROPOSMONNO. 3 Shall the City of Owasso, State of Oklahoma, incur an indebtedness by issuing its bonds in the sum of two million forty-five thousand ($2,045,000) dollars to provide funds for the purpose of extending and improving the municipal water system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to all other taxes, upon all the taxable property in said City sufficient to pay the LEGAL Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, Thursday April 28,1983. The city council of the city of Owasso, state of Oklahoma, met in regular session at the city hall in said city on the 19th day of April, 1983, at 7:00 o'clock p.m. Present: Boyd N. Spencer, Mayor; Wauhilleau Webb Vice - Mayor; Phyllis Gross, Councilman; James C. Smalley, Councilman; Von Stockler, Councilman; Ann Hendrickson, City Clerk. Absent: None. Notice of the schedule of regular meetings having been given in writing to the City Clerk of fhe.(iity of Owasso, State of Oklahoma, and public notice of this meeting having been posted in prominent view at City. Hall, Owasso, State of Oklahoma, twenty -four (24) hours prior to this meeting, excluding Saturdays, Sundays and legal holidays, all in compliance with the Oklahoma Open Meeting Act. (Other Proceedings) Thereupon, Councilman Smalley introduced a Resolution which was read in full by the City Clerk and upon motion by Councilman Smalley, seconded by Councilman Spencer, said Resolution was adopted by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None and upon motion by Councilman Smalley, seconded by Councilman Stockler, the question of the emergency was ruled upon separately and approved by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None Said Resolution was thereupon signed by the Mayor, attested by the City Clerk, sealed with the seal of said City, from the additional one percent (1%) sales tax shall be transferred to the sinking fund of the city in sufficient amount to prevent any levy of taxes for the payment of the principal and interest on the bonds authorized to be issued in Proposition No. 2 and Proposition No. 3 set forth in this ballot and for no other purpose, except that surplus sales tax . proceeds, after satisfaction. of the above purpose, shall be retained by the City of Owasso to be used for any lawful purpose, all as set forth in said Ordinance No. 326 a copy of which is on file with the City Clerk of the City of Owasso? PROPOSITION NO.2 Shall the City of Owasso, State of Oklahoma, incur ad-' indebtedness by issuing its bonds in the sum of seven hundred thirty thousand ($730,000) dollars to provide funds for the purpose of extending and improving, the municipal sanitary sewer system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to all other taxes, upon all the taxable property in said City sufficient to pay the interest on said bonds as it falls due, and also to constitute a sinking fund for the payment of the principal thereof when due, said bonds to bear interest at not to exceed the rate of ten (10) percentum per annum, payable semiannually and to become due serially within eleven (11) years from their date? PROPOSMONNO. 3 Shall the City of Owasso, State of Oklahoma, incur an indebtedness by issuing its bonds in the sum of two million forty-five thousand ($2,045,000) dollars to provide funds for the purpose of extending and improving the municipal water system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to all other taxes, upon all the taxable property in said City sufficient to pay the LEGAL Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, Thursday April 28,1983. The city council of the city of Owasso, state of Oklahoma, met in regular session at the city hall in said city on the 19th day of April, 1983, at 7:00 o'clock p.m. Present: Boyd N. Spencer, Mayor; Wauhilleau Webb, Vice- Mayor; Phyllis Gross, Councilman; James C. Smalley, Councilman; Von Stockler, Councilman; Ann Hendrickson, City Clerk. Absent: None. Notice ofAhe schedule of regular meetings having been given in writing to the City Clerk of the Qity of Owasso, State of Oklahoma, and public notice of this meeting having been posted in prominent view at City Hall, Owasso, State of Oklahoma, twenty-four (24) hours prior to this meeting, excluding Saturdays, Sundays and legal holidays, all in compliance with the Oklahoma Open Meeting Act. (Other Proceedings) Thereupon, Councilman Smalley introduced a Resolution which was read in full by the City Clerk and upon motion by Councilman Smalley, seconded by Councilman Spencer, said Resolution was adopted by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None and upon motion by Councihnan Smalley, seconded by Councilman Stockler, the question of the emergency was ruled upon separately and approved by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None Said Resolution was thereupon signed by the Mayor, attested by the City Clerk, sealed with the seal of said City, and is as follows: RESOLUTION A resolution authorizing the calling and holding of a special election in the City of Owasso, State of Oklahoma, for the purpose of submitting to the registered, qualified voters of said city the question of the approval or disapproval by said voters of ordinance No. 326 of said city, levying and assessing a sales tax of one percent (1 %) in addition to all other excise taxes levied and assessed upon the gross proceeds or gross receipts derived from all sales to any person taxable under the Oklahoma sales tax code, providing for the use of the proceeds thereof, defining terms, and prescribing pro- cedures, remedies, liens and fixing penalties-,.and Submitting to the registered, qualified voters of said city the question of the issuance of the general obligation bonds of said city in the sum of seven hundred thirty thousand ($730,000) dollars to provide funds for the purpose of extending and improving the municipal sanitary sewer system of said city, to be owned exclusively by said city, and levying an annual tax, in addition to all other taxes, upon the taxable property in said city for the payment of the interest and principal on said bonds; and Submitting to the registered, qualified voters of said city the question of the issuance of the general oblication bonds of said city in the sum of two million forty -five thousand ($2,045,000) dollars to provide funds for the purpose of extending and improving the municipal water system of said city, to be owned exclusively by said city, and levying an annual tax, in addition of all other taxes, upon the taxable property in said city for the payment of the interest and principal on said bonds; and Declaring an emergency. WHEREAS, it is deemed advisable by the City of Owasso, State of Oklahoma, to extend and improve the municipal sanitary sewer system of the said City; and WHEREAS, it is deemed advisable by the City of Owasso, State of Oklahoma, to extend and improve the municipal water system of the said City; and WHEREAS, the estimated amounts necessary for such purposes is SEVEN HUNDRED THIRTY THOUSAND ($730,000) DOLLARS and TWO MILLION FORTY -FIVE THOUSAND ($2,045,000) DOLLARS respectively; and WHEREAS, there are no funds in the treasury for such purpose, and power is granted said City by Section 27, Article 10 of the Constitution and laws of the State of Oklahoma, to issue bonds to provide funds for such purposes, provided the same be authorized by the registered, qualified voters thereof, voting at an election held for such purposes; and WHEREAS, it is deemed advisable by the City of Owasso, State of Oklahoma, that said bonds, if authorized and issued, be repaid from the proceeds of an additional, newly - imposed sales tax of 1 %; NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OWASSO, STATE OF OKLAHOMA: Section 1. That the mayor of said City be, and he is hereby authorized and directed to call a special election to be held in said City on the 24th day of May, 1983, for the purpose of submitting to the registered, qualified voters thereof, the following propositions: EXPLANATORY NOTE H Proposition No. 1, regarding the levy and assessment of a One Cent Sales Tax is not approved by a majority of the qualified voters, then the Bonds authorized in Proposition No. 2 and Proposition No. 3 will NOT be issued. PROPOSITION NO.1 Shall Ordinance No. 326 of the City of Owasso, State of Oklahoma, be approved which ordinance authorizes the City of Owasso to levy and assess a city excise (sales) tax of one percent (1 %) in addition to all other city and state excise taxes levied or accessed upon the gross proceeds or gross receipts derived from all sales to any person taxable under the sales tax law of the state of Oklahoma as set out in said ordinance and provides that the sales tax revenues derived from the additional one percent (1%) sales tax shall be transferred to the sinking fund of the city in sufficient amount to prevent any levy of taxes for the payment of the principal and interest on the bonds authorized to be issued in Proposition No. 2 and Proposition No. 3 set forth in this ballot and for no other purpose, except that surplus sales tax . proceeds, after satisfactim of the above purpose, shall be. retained by the City of Owasso to be used for any la purpose, all as set forth in said Ordinance No. 326 a copy which is on file with the City Clerk of the City of Owasso? PROPOSITIONNO.2 Shall the City of Owasso, State of Oklahoma, incur indebtedness by issuing its bonds in the sum of seven hundred thirty thousand ($730,000) dollars to provide funds. for the purpose of extending and improving the municipal sanitary sewer system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to - all other taxes, upon all the taxable property in said City sufficient to pay the interest on said bonds as it falls due, and also to constitute a sinking fund for the payment of the principal thereof when due, said bonds to bear interest at not to exceed the rate of ten (10) percentum per annum, payable semi - annually and to become due serially within eleven (11) years from their date? PROPOSITION NO.3 Shall the City of Owasso, State of Oklahoma, incur an indebtedness by issuing its bonds in the sum of two million forty-five thousand ($2,045,000) dollars to provide funds for the purpose of extending and improving the municipal water system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to all other taxes, upon all the taxable property in said City sufficient to pay the interest on said bonds as it falls due, and also to constitute a sinking fund for the payment of the principal thereof when due, said bonds to bear interest at not to exceed the rate of ten (10) percentum per annum, payable semi- annually and to become due serially within eleven (11) years from their date? Section 2. The specific projects for which at least seventy percent (70 %) of the proceeds of the aforesaid bonds shall be expended, and the dollar amounts for each project shall be as follows: PROPOSITION NO.2 Construct a sanitary sewer collector system on the west side of the City of Owasso - $511,000. PROPOSITION NO.3 Construct a water transmission line bordering the west side of the city and looping north of the city along 96th Street $352,500. Construct a two-mithon gallon water storage facility in the northwest quadrant of the city - $365,660. Replace water distribution lines in an area bounded by 86th Street on the north, 76th Street on the south, the Mingo Valley Expressway on the east, and the city limits on the west - $714,000. Section 3. That such call for said election shall be by proclamation, signed by the Mayor and attested by the City Clerk, setting forth the propositions to be voted upon, the number and location of the polling places, the hours of opening and closing of the polls, and the names of the persons who shall conduct said election. That the voting devices shall set forth the propositions 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. Section 4. That by reason of said City being without an adequate municipal sanitary sewer system and an adequate municipal water system, it is deemed and hereby declared necessary for the preservaton of the public health, peace and safety that this resolution shall become operative immedi- ately; wherefore, an emergency is herby declared to exist, and this resolution shall be in full force and effect immediately from and after its passage and approval. PASSED and APPROVED this 19th day of April, 1983. (as) Boyd M. Spencer Mayor ATTEST: Ann Hendrickson City Clerk (Seal) State of Oklahoma ) ) as. County of Tulsa ) 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 is a true and complete copy of a Resolution authorizing the caging and holding of a special election for the purposes therein set out as adopted by the City Council of said City, and transcript of proceedings of said City Council had at a regular meeting thereof held on the date therein set out, insofar as the same relates to the introduction, reading and adoption thereof as the same appears of record in my office. I further certify that attached hereto is a true and complete copy of the public notice posted, at the City Hall, Owasso, State of Oklahoma, twenty-four (24) hours prior of said meeting, excluding Saturdays, Sundays and legal holidays. WITNESS my hand and the official seal of said City this 19th day of April, 1983. Ant1 Handrickson (Seal) City Clerk Affidavit Of Publication STATE OF OKLAHOMA, TULSA COUNTY, ss: Bill R. Retherford, of lawful age, being duly sworn and authorized, says that he is publisher of the Owasso Reporter a weekly newspaper printed in the City of Tulsa Tulsa County, Oklahoma, a newspaper qualified to publish legal notices, advertisements and publications as provided in Section 108 of Title 25, Oklahoma Statutes 1971 as amended, and thereafter, and complies with all other requirements of the laws of Oklahoma with reference to legal publications. That said notice, a true copy of which is attached hereto, was published in the regular edition of said newspaper during the period and time of publication and not in a supplement, on the following dates: July 14, 1983 Subscribed and sworn to before me this 5th Notary Public My commission erpires: PUBLISHER'S FEE $51.81 Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, Thursday, July 14,1983. THE CITY COUNCIL OF THE CITY OF OWASSO, STATE OF OKLAHOMA, MET IN REGULAR SESSION AT THE CITY HALL IN SAID CITY ON THE 5TH DAY OF JULY, 1983, AT 7:00 O'CLOCK P.M. PRESENT: Boyd N. Spencer, Mayor; Wauhilleau Webb, Vice Mayor; Von Stockler, Councilman; James C. Smalley, Councilman; Ann Hendrickson, City Clerk ABSENT: Phyllis Gross, Councilman Notice of the schedule of regular meetings having been given in writing to the City Clerk of the City of Owasso, State of Oklahoma, and public notice of this meeting having been posted in prominent view at City Hall, Owasso, State of Oklahoma, twenty -four (24) hours prior to this meeting, excluding Saturdays, Sundays and legal holidays, all in compliance with the Oklahoma Opening Act. (OTHER PROCEEDINGS) Thereupon, Councilman Smalley introduced a Resolution which was read in full by the City Clerk and upon motion by Councilman Smalley, seconded by Councilman Stockler, said Resolution was adopted by the following vote: AYE: Spencer, Webb, Stockler,Smalley NAY: None and upon motion by Councilman Smalley, seconded by Councilman Stockler, the question of the emergency was ruled upon separately and approved by the following vote: AYE: Spencer, Webb, Stockler, Smalley NAYS: None Said Resolution was thereupon signed by the Mayor, atested by the City Clerk, sealed with the seal of said City, and is as follows: RESOLUTION A RESOLUTION FIXING THE AMOUNT OF BONDS TO MATURE EACH YEAR; FIXING THE TIME AND PLACE THE BONDS ARE TO BE SOLD; AUTHORIZING THE MAYOR TO GIVE NOTICE OF SAID SALE AS REQUIRED BY LAW; AND DECLAR- INGANEMERGENCY. WHEREAS, the issuance of $730,000 of General Obligation Bonds for Sanitary Sewer System Improvements and $2,045,000 of General Obligation Bonds for Water System Improvements by the City of Owasso, State of Oklahoma, have been duly authorized at an election held for that purpose; and WHEREAS, the City Council of the City of Owasso has determined A to be advisable to combine the two issues of bonds for the purposes of selling same; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OWASSO, STATE OF OKLA- HOMA: SECTION 1. That the $2,775,000 General Obligation Bonds of the City of Owasso, State of Oklahoma, voted upon and the issuance thereof approved on the 24th day of May, 1983, shall be offered for sale at the City Hall in said City on the 2nd day of August, 1983, at 7:00 o'clock P.M., local time, said Bonds to become due as follows: $325,000 in two years from their date and $350,000 annually each year thereafter until paid. SECTION 2. That the Mayor of the City of Owasso, State of Oklahoma, is hereby ordered and directed to cause notice of the sale of said Bonds to be given as required by law. SECTION 3. That by reason of said City being without an adequate sanitary sewer system and without an adequate water system, it is deemed and hereby declared necessary for the preservation of the public health, peace and safety that this resolution shall be come operative immediately; wherefore, an emmergency is hereby declared to exist, and this resolution shall be in full force and effect immeditately from and after its passage. PASSED and APPROVED this 5th day of July, 1983. /s/Boyd M. Spencer ATTEST: Mayor, City of Owasso, Oklahoma /s /Ann Hendrickson City Clerk, City of Owasso, Oklahoma (SEAL) Affidavit Of Publication STATE OF OKLAHOMA, TULSA COUNTY, ss: Bill R. Retherford, of lawful age, being duly swc and authorized, says that he is publisher of the Owasso Reporter a week newspaper printed in the City of TULSA Tulsa County, Oklahoma, a newspaper qualified publish legal notices, advertisements and publications provided in Section 106 of Title 25, Oklahoma Statutes l9 as amended, and thereafter, and complies with all othf requirements of the laws of Oklahoma with reference I legal publications. That said notice, a true copy of which is attache hereto, was published in the regular edition of sai newspaper during the period and time of publication ani notion supplement, on the following dates: April 28 1983 Subscr;bed and sworn to before me this day of Notary Public My commission expires:. ,17.217.861 PUBLISHER'S FEE $176.04 LEGAL Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, Thursday April 28,1983. The city council of the city of Owasso, state of Oklahoma, met in regular session at the city hall in said city on the 19th day of April, 1983, at 7:00 o'clock p.m. Present: Boyd N. Spencer, Mayor; Waubilleau Webb, Vice - Mayor; Phyllis Gross, Councilman; James C. Smalley, Councilman; Von Stockler, Councilman; Ann Hendrickson, City Clerk. Absent: None. Notice of the schedule of regular meetings having been given in writing to the City. Clerk of the.Qity of Owasso, State of Oklahoma, and public notice of this meeting having been posted in prominent view at City. Hall, Owasso, State of Oklahoma, twenty -four i24) hours prior to this meeting, excluding Saturdays, Sundays and legal holidays, all in compliance with the Oklahoma Open Meeting Act. (Other Proceedings), Thereupon, Councihnan Smalley introduced a Resolution which was read in full by the City Clerk and upon motion by Councilman Smalley, seconded by Councilman Spencer, said Resolution was adopted by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None and upon motion by Councilman Smalley, seconded by Councilman Stockler, the question of the emergency was ruled upon separately and approved by the following vote: Aye: Spencer, Webb, Gross, Smalley, Stockler. Nay: None Said Resolution was thereupon signed by the Mayor, attested by the City Clerk, sealed with the seal of said City, and is as follows: RESOLUTION A resolution authorizing the calling and holding of a special election in the City of Owasso, State of Oklahoma, for the purpose of submitting to the registered, qualified voters of said city the question of the approval or disapproval by said voters of ordinance No. 326 of said city, levying and assessing a sales tax of one percent (1 %) in addition to all other excise taxes levied and assessed upon the gross proceeds or gross receipts derived from all sales to any person taxable under the Oklahoma sales tax code, providing for the use of the proceeds thereof, defining terms, and prescribing pro- cedures, remedies, liens and fixing penalties; and Submitting to the registered, qualified voters of said city the question of the issuance of the general obligation bonds of said city in the sum of seven hundred thirty thousand ($730,000) dollars to provide funds for the purpose of extending and improving the municipal sanitary sewer system of said city, to be owned exclusively by said city, and levying an annual tax, in addition to all other taxes, upon the taxable property.in said city for the payment of the interest and principal on said bonds; and Submitting to the registered, qualified voters of said city the question of the issuance of the general oblication bonds of said city in the sum of two million forty -five thousand ($2,045,000) dollars to provide funds for the purpose of extending and improving the municipal water system of said city, to be owned exclusively by said city, and levying an annual tax, in addition of all other taxes, upon the taxable property in said city for the payment of the interest and principal on said bonds; and Declaring an emergency. WHEREAS, it is deemed advisable by the City of Owasso, State of Oklahoma, to extend and improve the municipal sanitary sewer system of the said City; and WHEREAS, it is deemed advisable by the City of Owasso, State of Oklahoma, to extend and improve the municipal water system of the said City; and WHEREAS, the estimated amounts necessary for such purposes is SEVEN HUNDRED THIRTY THOUSAND ($730,000) DOLLARS and TWO MILLION FORTY -FIVE THOUSAND ($2,045,000) DOLLARS respectively; and WHEREAS, there are no funds in the treasury for such purpose, and power is granted said City by Section 27, Article 10 of the Constitution and laws of the State of Oklahoma, to issue bonds to provide funds for such purposes, provided the same be authorized by the registered, qualified voters thereof, voting at an election held for such purposes; and WHEREAS, it is deemed advisable by the City of Owasso, State of Oklahoma, that said bonds, if authorized and issued, be repaid from the proceeds of an additional, newly - imposed sales tax of 1 %; NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OWASSO, STATE OF OKLAHOMA: Section 1. That the mayor of said City be, and he is hereby authorized and directed to call a special election to be held in said City on the 24th day of May, 1983, for the purpose of submitting to the registered, qualified voters thereof, the following propositions: EXPLANATORY NOTE If Proposition No. 1, regarding the levy and assessment of a One Cent Sales Tax is not approved by a majority of the qualified voters, then the Bonds authorized in Proposition No. 2 and Proposition No. 3 will NOT be issued. PROPOSITION NO.1 Shall Ordinance No. 326 of the City of Owasso, State of Oklahoma, be approved which ordinance authorizes the City of Owasso to levy and assess a city excise (sales) tax of one percent (1 %) in addition to all other city and state excise taxes levied or accessed upon the gross proceeds or gross receipts derived from all sales to any person taxable under the sales tax law of the state of Oklahoma as set out in said ordinance and provides that the sales tax revenues derived from the additional one percent (1 %) sales tax shall be transferred to the sinking fund of the city in sufficient amount to prevent any levy of taxes for the payment of the principal and interest on the bonds authorized to be issued in Proposition No. 2 and Proposition No. 3 set forth in this ballot and for no other purpose, except that surplus sales tax , proceeds, after satisfaction: of the above purpose, shall s retained by the City of Owasso to be used for any lawfb 6-° purpose, all as set forth in said Ordinance No. 326 a copy :. which is on file with the City Clerk of the City of Owasso? PROPOSITIONNO.2 Shall the City of Owasso, State of Oklahoma, incur an- indebtedness by issuing its bonds in the sum of seven hundred thirty thousand ($730,000) dollars to provide funds for the purpose of extending and improving the municipal sanitary sewer system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to all other taxes, upon all the taxable property in said City sufficient to pay the interest on said bonds as it falls due, and also to constitute a sinking fund for the payment of the principal thereof when due, said bonds to bear interest at not to exceed the rate of ten (10) percentum per annum, payable semi - annually and to become due serially within eleven (11) years from their date? PROPOSITION NO.3 Shall the City of Owasso, State of Oklahoma, incur an indebtedness by issuing its bonds in the sum of two million forty -five thousand ($2,045,000) dollars to provide funds for the purpose of extending and improving the municipal water system of said City to be owned exclusively by said City, and levy and collect an annual tax, in addition to all other taxes, upon all the taxable property in said City sufficient to pay the interest on said bonds as it falls due, and also to constitute a sinking fund for the payment of the principal thereof when due, said bonds to bear interest at not to exceed the rate of ten (10) percentum per annum, payable semi- annually and to become due serially within eleven (11) years from their date? Section 2. The specific projects for which at least seventy percent (70 %) of the proceeds of the aforesaid bonds shall be expended, and the dollar amounts for each project shall be as follows: PROPOSITION NO.2 Construct a sanitary sewer collector system on the west side of the City of Owasso - $511,000. PROPOSITION NO.3 Construct a water transmission line bordering the west side of the city and looping north of the city along 96th Street - $352,500. Construct a two - million gallon water storage facility in the northwest quadrant of the city - $365,000. Replace water distribution lines in an area bounded by 86th Street on the north, 76th Street on the south, the Mingo Valley Expressway on the east, and the city limits on the west - $714,000. Section 3. That such call for said election shall be by proclamation, signed by the Mayor and attested by the City Clerk, setting forth the propositions to be voted upon, the number and location of the polling places, the hours of opening and closing of the polls, and the names of the persons who shall conduct said election. That the voting devices shall set forth the propositions to be voted upon substantially as ad out in Section 1 hereof, and that the returns of said election shall be made to and canvassed by the Tulsa County Election Board. Section 4. That by reason of said City being without an adequate municipal sanitary sewer system and an adequate municipal water system, it is deemed and hereby declared necessary for the preservaton of the public health, peace and safety that this resolution shall become operative immedi- ately; wherefore, an emergency is herby declared to exist, and this resolution shall be in full force and effect immediately from and after its passage and approval. PASSED and APPROVED this 19th day of April, 1983. (as) Boyd M. Spencer Mayor ATTEST: Ann Hendrickson City Clerk (Seal) State of Oklahoma ) ) as. County of Tulsa ) 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 is a true and complete copy of a Resolution authorizing the calling and holding of a special election for the purposes therein set out as adopted by the City Council of said City, and transcript of proceedings of said City Council bad at a regular meeting thereof held on the date therein set out, insofar as the same relates to the introduction, reading and adoption thereof as the same appears of record in my office. I further certify that attached hereto is a true and complete copy of the public notice posted at the City Hall, Owasso, State of Oklahoma, twenty -four (24) hours prior of said meeting, excluding Saturdays, Sundays and legal holidays. WITNESS my hand and the official seal of said City this 19th day of April, 1983. Ann Hendrickson City Clerk (Seal) Affidavit Of Publication STATE OF OKLAHOMA, TULSA COUNTY, ss: Bill R. Retherford, of lawful age, being duly sworn and authorized, says that he is publisher of the Owasso Reporter a weekly newspaper printed in the City of tulsa Tulsa County, Oklahoma, a newspaper qualified to publish legal notices, advertisements and publications as provided in Section 166 of Title 25, . Oklahoma Statutes 1971 as amended, and thereafter, and complies with all other requirements of the laws of Oklahoma with reference to legal publications. MAY 12 1983 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 following dates: Subscribed and sworn to before me this day o Notary Public My commission expires PUBLISHER'S FEE $55.80 LEGAL Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, Thursday May 12,1963. ORDINANCE NO. 326, AMENDED AN ORDINANCE LEVYING AND ASSESSING A SALES TAX OF ONE PERCENT (1 %) IN ADDITION TO PRESENT SALES TAXES UPON THE GROSS PRO- CEEDS 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 ORDI- NANCE BY MAJORITY OF REGISTERED VOTERS VOTING AT AN ELECTION HELD FOR SUCH PROPOSE 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, 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; authoriz- ing 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 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; provided that upon approval by the voters as required above, this Ordinance shall remain in effect until such time as the principal and interest requirements 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 thereof. PASSED and APPROVED this 5th day of May, 1983. (ss) Boyd M. Spencer ATTEST: Mayor Ann Hendrickson City Clerk Affidavit Of Publication STATE OF OKLAHOMA, TULSA COUNTY,ss: Bill R. Retherford, of lawful age, being duly sworn and authorized, says that he is publisher of the Owasso Reporter a weekly newspaper printed in the City ofTulsa Tulsa County, Oklahoma, a newspaper qualified to publish legal notices, advertisements and publications as provided in Section 106 of Title 25, Oklahoma Statutes 1971 as amended, and thereafter, and complies with all other requirements of the laws of Oklahoma with reference to legal publications. That said notice, a true copy of which is attached hereto, was published in the regular edition of said newspaper during the period and time of publication and not in a supplement, on the following dates: July 14, 1983 Subscribed and sworn to before me this day of Notary Public My commission expires: PUBLISHER'S FEE$51.81 Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, Thursday, July 14,1903. THE CITY COUNCIL OF THE CITY OF OWASSO, STATE OF OKLAHOMA, MET IN REGULAR SESSION AT THE CITY HALL. IN SAID CITY ON THE 5TH DAY OF JULY, 1983, AT 7:000'CLOCK P.M. PRESENT: Boyd N. Spencer, Mayor; Wauhilleau Webb, Vice Mayor; Von Stockler, Councilman; James C. Smalley, Councilman; Ann Hendrickson, City Clerk ABSENT: Phyllis Gross, Councilman Notice of the schedule of regular meetings having been given in writing to the City Clerk of the City of Owasso, State of Oklahoma, and public notice of this meeting having been posted in prominent view at City Hall, Owasso, State of Oklahoma, twenty -four (24) hours prior to this meeting, excluding Saturdays, Sundays and legal holidays, all in compliance with the Oklahoma Opening Act. (OTHER PROCEEDINGS) Thereupon, Councilman Smalley introduced a Resolution which was read in full by the City Clerk and upon motion by Councilman Smalley, seconded by Councilman Stockler, said Resolution was adopted by the following vote: AYE: Spencer, Webb, Stockler; Smalley NAY: None and upon motion by Councilman Smalley, seconded by Councilman Stockler, the question of the emergency was ruled upon separately and approved by the following vote: AYE: Spencer, Webb, Stockler, Smalley NAYS: None Said Resolution was thereupon signed by the Mayor, atested by the City Clerk, sealed with the seal of said City, and is as follows: RESOLUTION A RESOLUTION FIXING THE AMOUNT OF BONDS TO MATURE EACH YEAR; FIXING THE TIME AND PLACE THE BONDS ARE TO BE SOLD; AUTHORIZING THE MAYOR TO GIVE NOTICE OF SAID SALE AS REQUIRED BY LAW; AND DECLAR- ING AN EMERGEN CY. WHEREAS, the issuance of $730,000 of General Obligation Bonds for Sanitary Sewer System Improvements and $2,045,000 of General Obligation Bonds for Water System Improvements by the City of Owasso, State of Oklahoma, have been duly authorized at an election held for that purpose; and WHEREAS, the City Council of the City of Owasso has determined i to be advisable to combine the two issues of bonds for the purposes of selling same NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OWASSO, STATE OF OKLA- HOMA: SECTION 1. That the $2,775,000 General Obligation Bonds of the City of Owasso, State of Oklahoma, voted upon and the issuance thereof approved on the 24th day of May, 1983, shall be offered for sale at the City Hall in said City on the 2nd day of August, 1983, at 7:00 o'clock P.M., local time, said Bonds to become due as follows: $325,000 in two years from their date and $350,000 annually each year thereafter until paid. SECTION 2. That the Mayor of the City of Owasso, State of Oklahoma, is hereby ordered and directed to cause notice of the sale of said Bonds to be given as required by law. SECTION 3. That by reason of said City being without an adequate sanitary sewer system and without an adequate water system, it is deemed and hereby declared necessary for the preservation of the public health, peace and safety that this resolution shall be come operative immediately; wherefore, an emmergency is hereby declared to exist, and this resolution shall be in full force and effect immeditately from and after its passage. PASSED and APPROVED this 5th day of July, 1983. /s/Boyd M. Spencer Mayor, City of Owasso, Oklahoma ATTEST: /s /Ann Hendrickson City Clerk, City of Owasso, Oklahoma (SEAL)