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HomeMy WebLinkAbout355_Levying and Assessing an Excise for 3% Use Tax513996 BOOK 4965 PAGE 1444 ORDINANCE N0. 355 AN ORDINANCE LEVYING AN ASSESSING AN EXCISE TAX OF THREE PERCENT (3%) OF THE PURCHASE PRICE UPON THE STORAGE, USE OR CONSUMPTION OF TANGIBLE, PERSONAL PROPERTY PURCHASED OUTSIDE THE STATE OF OKLAHOMA AND BROUGHT INTO THE (CITY) OF OWASSO, OKLAHOMA; PROVIDING EXEMPTIONS THERETO; SPECIFYING WHEN SUCH TAXES ARE PAYABLE; PROVIDING SUCH TAXES CONSTITUTE SUPERIOR CLAIMS; PROVIDING COLLECTION OF TAX BY RETAILER OR VENDOR; PROVIDING COLLECTION OF TAX BY RETAILER OR VENDOR NOT MAINTAINING PLACE OF BUSINESS WITHIN STATE OR BOTH WITHIN AND WITHOUT STATE; PROVIDING FOR REVOKING PERMITS; ESTABLISHING REMUNERATIVE DEDUCTIONS ALLOWED VENDORS OR RETAILERS OF OTHER STATES; PROVIDING INTEREST AND PENALTIES FOR DELINQUENT PAYMENT OF TAXES; PROVIDING FOR WAIVER OF INTEREST AND PENALTIES; PROVIDING FOR SUBMISSION OF CLAIM FOR REFUND OF ERRONEOUS PAYMENTS; PROVIDING PENALTIES FOR FRADULENT RETURNS; PROVIDING THAT RECORDS SHALL BE CONFIDENTIAL AND PRIVILEGED; PROVIDING THAT TAXES COLLECTED HEREUNDER SHALL BE CUMULATIVE; PROVIDING FOR SEVERABILITY OF THE SECTIONS OF THIS ORDINANCE; DEFINING TERMS; DEFINING TAX COLLECTOR; ESTABLISHING CLASSIFICATION OF TAX PAYERS; RATIFYING SUBSISTING STATE PERMITS; ESTABLISHING PURPOSES FOR WHICH REVENUES COLLECTED HEREUNDER SHALL BE EXPENDED; ESTABLISHING CITATION OF THE ORDINANCE; AND ESTABLISHING THE EFFECTIVE DATE OF THE ORDINANCE. BE IT ORDAINED BY THE City Council OKLAHOMA: CITY OF THE CITY OF Owasso Section 1. Excise Tax on Stora a Use or Other Consum Lion of Intangible, Personal Property Levie here is here y levied and there shall be paid by every person storing, using or otherwise consuming within the municipality tangible, personal property purchased or brought into this municipality, an excise tax on the storage, use or other consuming within the municipality of such property at the rate of Three percent L% the purchase price of such property. Such tax shall be pa cT by every person storing, using or otherwise consuming, within the municipality, tangible, personal property purchased or brought into the municipality. The additional tax levied hereunder shall be paid at the time of importation or storage of the property within the muni- cipality and shall be assessed to only property purchased outside Oklahoma; provided, that the tax levied herein shall not be levied against tangible, personal property intended solely for use outside the municipality, but which is stored in the municipality pending shipment outside the municipality or which is temporarily retained in the municipality for the purpose of fabri- cation, repair, testing, alteration, maintenance or other service. Any person liable for payment of the tax authorized herein, may deduct from such tax any local or municipal sales tax previously paid on such goods or services; pro- vided, that the amount deducted shall not exceed the amount that would have been due if the taxes imposed by the municipality had been levied on the sale of such goods or services. Section 2. Exemptions. The provisions of this Ordinance shall not apply: BOOK 4965 PAGE 1445 (a) in respect to the use of an article of tangiable, personal property brought into the municipality by a nonresident individual visiting in this municipality for his or her personal use or enjoyment within the municipality; (b) in respect to the use of tangible, personal property purchased for resale before being used: (c) in respect to the use of any article of tangible, personal property on which a tax, equal to or in excess of that levied by both the Oklahoma Use Tax Code and the City of Owasso Use Tax Ordinance, has been paid by the person using such tangible, personal property in the municipality, whether such tax was levied under the laws of oklahoma or some other state or municipality of the united states. if any article of tangible, personal property has already been subject to a eax by oklahoma or any other state or municipality in respect to its sale or use, in an amount less than the tax imposed by both the Oklahoma Use Tax Code and the City of Owasso Use Tax Ordinance, the provision of this ordinance shall also apply to it by a rate measured by the difference only between the rate provided by both the Oklahoma Use Tax Code and the City of Owasso Use tax ordiance, and the rate by which the previous tax uon the sale or use was computed. provided, that no credit shall be given for taxes paid in another state or municipality, if that state or municipality does not grant like credit for taxes paid in oklahoma and the municipality; (d) in respect to the use of machinery and equimpent purchased and used by persons establishing new manufacturing or processing plants in the municipaliy, and machinery and equipment purchased and used by person to the operation of manufacturing plants already established in the municipality. 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 under the sales tax code of the municipality. The term "manufacturing plants" shall mean those establishements primarity engaged in manufacturing or processing operations, and generally recognized as such; (e) in respect to the use of tangible, personal property now specifically exempted from taxation under the Sales Tax Code of the municipality; (f) in respect to the use of any article of tangible, personal property brought into the municipality by an individual with intent to become a resident of this municipality where such personal property is for such individual's personal use or enjoyment; (g) in respect to the use of any article of tangible personal property used or to be used by commercial airlines or railroads; (h) in respect to livestock purchased outside Oklahoma and brought into this municipality for feeding or breeding purposes, and which is later resold. 2 BOOK 4965 PAGE 1446 Section 3. Time When Due-Returns-Payments. The tax levied by this Ordinance is due and payable at the time an in the manner and form prescribed for payment of the State Use Tax under the Use Tax Code of the State of Oklahoma. Section 4. 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 S. Collection of Tax by Retailer or Vendor. Every retailer or vendor maintaining places o usiness of wit in and without the state of Oklahoma, and making sales of tangible, personal property from a place of business outside this state for use in this municipality shall at the time of making such sales collect the use tax levied by this Ordinance from the pur- chaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission, if the Tax Commission shall, by regulation, require such receipt. Each retailer or vendor shall list with the Tax Commis- sion the name and address of all his agents operating in this municipality and location of any and all distribution or sales houses or offices or other places of business in this City. Section 6. Collection of Tax by Retailer or Vendor not Maintaining a of Business within State or Both within and without State Permits. iax Commission may, in its discretion, upon application, authorize the col- lection of the tax herein levied by any retailer or vendor not maintaining a place of business within this state but who makes sales of tangible personal property for use in this municipality and by the out -of -state place of busi- ness of any retailer or vendor maintaining places of business both within and without Oklahoma and making sales of tangible, personal property at such out - of -state place of business for use in this municipality. Such retailer or vendor may be issued, without charge, a permit to collect such taxes, by the Tax Commission in such manner and subject to such regulations and agreements as it shall prescribe. When so authorized, it shall be the duty of such retailer or vendor to collect the tax upon all tangible, personal property sold to his knowledge for use within this municipality. Such authority and permit may be cancelled when at any time the Tax Commission considers that such tax can more effectively be collected from the person using such property in this municipality. Provided, however, that in all instances where such sales are made or completed by delivery to the purchaser within this munici- pality by the retailer or vendor in such retailer's or vendor's vehicle, whether owned or leased (not by common carrier), such sales or transactions shall continue to be subject to applicable municipality Sales Tax at the point of delivery and the tax shall be collected and reported under taxpayer's sales tax permit number accordingly. Section 7. Rev okin Permits. Whenever any retailer or vendor not main- taining a place o usiness in this state, or both within and without this state, and authorized to collect the tax herein levied, fails to comply with BOOK 4965 PAGE 1447 any of the provisions of this Ordinance or the Oklahoma Use Tax Code or any order, rules or regulations of the Tax Commission, the Tax Commission may, upon notice and hearing as provided for in 68 O.S.1981, Section 1408, by order revoke the use tax permit, if any, issued to such retailer or vendor, and if any such retailer or vendor is a corporation authorized to do business in this state may, after notice and hearing above provided, cancel said corporation's license to do business in this state and shall issue a new license only when such corporation has complied with the obligations under this Ordinance, the Oklahoma Use Tax Code, or any order, rules or regulations of the Tax Commis- sion. Section S. Remunerative Deductions Allowed Vendors or Retailers of Other States. Returns and remittances of the tax herein levied and collected shall be mFe to the Tax Commission at the time and in the manner, form and amount as prescribed for returns and remittances required by the Oklahoma Use Tax Code; and remittances of tax collected hereunder shall be subject to the same discount as may be allowed by said Code for the collection of State Use Taxes. Section 9. Interest and Penal ties- -Delin uenc Section 217 of Title 68 O.S.1981 is hereby adopted an made a part o t is rdinance, and interest and penalties at the rates and in the amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this Ordinance. Provided, that the failure or refusal of any retailer or vendor to make and transmit the reports and remittances of tax in the time and manner required by this Ordinance shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of five (5) days, the retailer or vendor shall forfeit his claim to any discount allowed under this Ordinance. Section 10. Waiver of interest and Penalties. The interest or penalty or any portion thereof accruing by reason of a retailer's or vendor's failure to pay the municipality 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 Use Tax provided in 68 O.S.1981, Section 227, 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. Section 11. Erroneous Pa nts- -Claim for Refund. Refund of erroneous payment of the municipa ity Use ax herein levieY may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for administration of the State Use Tax as set fourth in 68 O.S.1981, Section 227, and to accomplish the purpose of this section, the applicable provisions of said Section 227 are hereby adopted by reference and made a part of this Ordinance. Section 12. Fraudulent Returns. In addition to all civil penalties pro- vided by this Ordinance, the wil ful 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, 4 BOOK 4965 PAGE 1448 and upon conviction thereof the offending taxpayer shall be punished by a fine of not more than one hundred dollars ($100.00) and costs. Each day of noncom- pliance with this Ordinance shall constitute a separate offense. Section 13. Records Confidential. The confidential and privileged nature of the records and files concerning a administration of the municipality Use Tax is legislatively recognized and declared, and to protect the same the pro - isions of 68 O.S.1981, Section 205, of the State Use Tax Code, and each sub - :ction thereof, is hereby adopted by reference and made fully effective and applicable to administration of the municipality Use Tax as is herein set forth in full. Section 14. Provisions Cumulative. The provisions hereof shall be cumul- ative, and in addition to any -an-a—a-T7other taxing provisions of the munici- pality ordinances. Section 15. Provisions Severable. The provisions hereof are hereby de- clared 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, parao,3ph, sentence or clause hereof. Section 16. Definitions. The definitions of words, terms and phrases lined in the ask Woma Use Tax Code, Section 1401, 68 O.S.1981, are hereby adopted by reference and made a part of this Ordinance. In addition thereto, the following words and terms shall be defined as follows: 1. City/Maw shall mean the City/alaW of owassq Oklahoma. 2. Transaction shall mean sale. Section 17. Tax Collector Defined. The term "tax collector" as used herein means the department o t e municipality 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 18. Classification of Taxpayers. For the purpose of this Ordinance, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the Oklahoma Use Tax Code. Section 19. Subsistin Ste Permits. All valid and subsisting permits to do business issued by the Tax Commission pursuant to the Oklahoma Use Tax Code are for the purpose of this Ordinance hereby ratified, confirmed and adopted in lieu of any requirement for an additional municipality permit for the same purpose. Section 20. Purposes of Revenues. It is hereby declared to be the purpose of this Or finance to prove a revenues for the support of the functions of the municipal government of the municipality, and any and all revenues derived hereunder may be expended by the governing body of the municipality for any purpose for which funds may be lawfully expended as authorized. 5 BooK 4965 PACE 1449 Section 21. Citation and Codification. This Ordinance shall be known and may be cited as "City of owasso use Tax Ordinance" and shall be codified as Ordinance of the Ordinances of the City Section 22. Effective Date. That this ordinance shall become effective on and after October 1, 1986. Passed and Approved August 19, 1986. APPROVED AS TO FORM: J. Douglas Man City Attorney CITY OF OWASSO, OKLAHOMA ATTEST: Jane Buchanan City Clerk Kenneth M. Wood Mayor STATE OF OKLAHOMA TULSA COUNTY FILED OR RECORDED 1986 AUG 26 PM 3:19 JOAN HASTINGS TULSA COUNTY 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 the 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 106 of Title 25, Oklahoma Statutes 1971 and 1983 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: August 28th 1986 Babson and sworn to before me Notary Public My Commission expires: PUBLISHER'S FEE $231.81 Published in the Owasso Reporter, Owasso, Tulsa County, Oklahoma, August 28,1986. ORDINANCE NO. 355 AN ORDINANCE LEVYING AND ASSESSING AN EXCISE TAX OF THREE PERCENT (3%) OF THE PURCHASE PRICE UPON THE STORAGE, USE OR CONSUMPTION OF TANGIBLE, PERSONAL PROPERTY PURCHASED OUT- SIDE THE STATE OF OKLAHOMA AND BROUGHT INTO THE (CITY) OF OWASSO, OKLAHOMA; PRO. VIDING EXEMPTIONS THERETO; SPECIFYING WHEN-SUCH TAXES ARE PAYABLE; PROVIDING SUCH TAXES CONSTITUTE SUPERIOR CLAIMS; PROVIDING COLLEC- TION OF TAX BY RETAILER OR VENDOR; PROVIDING COLLEC- TION OF TAX BY RETAH ER OR VENDOR NOT MAINTAINING PLACE OF BUSINESS WITHIN STATE OR BOTH WITHIN AND WITHOUT STATE; PROVIDING FOR REVOKING PERMITS; ESTABLISHING REMUNERATIVE DEDUCTIONS ALLOWED VEN- DORS OR RETAILERS OF OTHER STATES; PROVIDING INTEREST AND PENALTIES FOR DELIN- QUENT PAYMENT OF TAXES; PROVIDING FOR WAIVER OF INTEREST AND PENALTIES; PROVIDING FOR SUBMISSION OF CLAIM FOR REFUND OF ER- RONEOUS PAYMENTS; PRO- VIDING PENALTIES FOR FRAUDULENT RETURNS; PRO- VIDING THAT RECORDS SHALL BE CONFIDENTIAL AND PRIVI- LEGED; PROVIDING THAT TAXES COLLECTED HEREUNDER SHALL BE CUMULATIVE; PROVIDING FOR SEVERABILITY OF THE SECTIONS OF THIS ORDINANCE; DEFINING TERMS; DEFINING TAX COLLECTOR; ESTABLISHING CLASSIFICATION OF TAX PAYERS; RATIFYING SUBSISTING STATE PERMITS; ESTABLISHING PURPOSES FOR WHICH REVE- NUES COLLECTED HEREUNDER SHALL BE EXPENDED; ESTABLISHING CITATION OF THE ORDINANCE; AND ESTABLISHING THE EFFECTIVE DATE OF THE ORDINANCE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO, OKLAHOMA: Section 1. Excise Tax on Storage, Use or Other Consumption of Intangible, Personal Property Levied. There is hereby levied and there shall be paid by every person storing, using or otherwise consuming within the municipality tangible, personal property purchased or brought into this municipality, an excise tax on the storage, use or other consum- ing within the municipality of such property at the rate of Tbree percent (3 %) of the purchase price of such property. Such tax shall be paid by every person storing, using or otherwise con- suming, within the municipality, tangi- ble, personal property purchased or brought into the municipality. The ad- ditional tax levied hereunder shall be paid at the time of importation or storage of the property within the municipality and shall be assessed to only property pur- chased outside Oklahoma; provided, that the tax levied herein shall not be levied against tangible, personal property in- tended solely for use outside the municipality, but which is stored in the municipality pending shipment outside the municipality or which is temporarily retained in the municipality for the purpose of fabrication, repair, testing, Any person liable for payment of the ta.. authorized herein, may deduct from such tax any local or municipal sales tax previously paid on such goods or ser- vices; provided, that the amount deducted shall not exceed the amount that would have been due if the taxes imposed by the municipality had been levied on the sale of such goods or services. Section 2. Exemptions. The provisions of this Ordinance shall not apply: (a) in respect to the use of an article of tangible, personal property brought into the municipality by a nonresident indi- vidual visiting in this municipality for his or her personal use or enjoyment while within the municipality; (b) in respect to the use of tangible, personal property purchased for resale before being used; (c) in respect to the use of any article of tangible, personal property on which a tax, equal to or in excess of that levied by both the Oklahoma Use Tax Code and the City of Owasso Use Tax Ordinance, has been paid by the person using such tangible, personal property in the municipality, whether such tax was levied under the laws of Oklahoma or some other state or municipality of the United States. I any article of tangible, personal property has already been subjected to a tax by Oklahoma or any other state or municipality in respect to its sale or use, in an amount less than the tax imposed by both the Oklahoma Use Tax Code and the City of Owasso Use Tax Ordinance, the provisions of this Ordi- nance shall also apply to it by a rate measured by the difference only between the rate provided by both the Oklahoma Use Tax Code and the City of Owasso Use Tax Ordinance, and the rate by which the previous tax upon the sale or use was computed. Provided, that no credit shall be given for taxes paid in another state or municipality, if that state or municipality does not grant like credit for taxes paid in Oklahoma and the municipality; (d) in respect to the use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the municipality, and machinery and equipment purchased and used by persons to the operation of manufacturing plants already estab- lished in the municipality. Provided, this exemption shall not apply unless such machinery and equipment is incor- porated into, and is directly used in, the process of manufacturing property sub- ject to taxation under the Sales Tax Code of the municipality. The term "manufacturing plants” shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such; (e) in respect to the use of tangible, personal property now specifically ex- empted from taxation under the Sales Tax Code of the municipality; (f) in respect to the use of any article of tangible, personal property brought into the municipality by an individual with intent to become a resident of this municipality where such personal property is for such individual's personal use or enjoyment (g) in respect to the use of any article of tangible personal property used or to be used by commercial airlines or railroads; (h) in respect to livestock purchased outside Oklahoma and brought into this municipality for feeding or breeding purposes, and which is later resold. vendor, and if any such retailer or vendor Section 3. Time When Due — is a corporation authorized to do business is legislatively recognized and declared, Returns — Payment. The tax levied by this in this state may, after notice and hearing and to protect the same the provisions of Ordinance is due and payable at the time above provided, cancel said corporation's 88 O.S. 205, of the State Use and in the manner and form prescribed license to do business in this state and d each subsection thereof, Tax Code, and for payment of the State Use Tax under shall issue a new license only when such hereby adopted by reference and made the Use Tax Code of the State of corporation has complied with the fully effective and applicable to ad- Oklahoma. obligations under this Ordinance, the the municipality. Use Tax Section 4. Tax Constitutes Debt. Such Oklahoma Use Tax Code, or any order, herein set forth io full. as is he herein s set as taxes, penalty and interest due hereunder rules or regulators of the Tax Commis- Section 14. Provisions Cumulative. The a shall at all times constitute a prior, su- sion. provisions hereof shall be cumulative, or and g peri paramount claim as a against Section 8. Remunerative Deductions and in addition to any and all other taxing the claims of unsecured creditors, and Allowed Vendors or Retailers of Other provisions of the municipality ordi- may be collected by suit as any other States. Returns and remittances of the debt. tax herein levied and collected shall be nances Section 15. Provisions Severable. The Section 5. Collection of Tax by Retailer made to the Tax Commission at the time provisions hereof are hereby declared to or Vendor. Every retailer or vendor and in the manner, form and amount as be severable, and if any section, maintaining places of business both prescribed for returns and remittances paragraph, sentence or clause of this within and without the state of Oklahoma, and making sales of tangible, required by the Oklahoma Use Tax Code; tax Ordinance is for any reason held invalid personal and remittances of collected or inoperative by any court of competent Property from a place of business outside hereunder shall be subject to the same jurisdiction, such decision shall not affect this state for use in this municipality shall discount as may be allowed by said Code any other section, paragraph, sentence or at the time of making such sales collect for the collection of State Use Taxes. clause hereof. the use tax levied by this Ordinance from Section 9. interest and Penalties— Section 16. The definitions the purchaser and give to the purchaser a Deliquency. Section 217 of Title 68 O.S. of words, terms and phrases contained as s and receipt therefor in the manner and form 1981 is hereby adopted and made a part of the Oklahoma Use Tax Code, Sections prescribed by the Tax Commission, if the this Ordinance, and interest and penalties 1401, 68 O.S. 1981, are hereby adopted by Tax Commission shall, by regulation, at the rates and in the amounts as therein reference and made a part of this Ordi- require such receipt. Each retailer or specified are hereby levied and shall be ,nance. In addition thereto, the following vendor shall list with the Tax Commission applicable in cases of deilqueney in words and terms shall be defined as the name and address of all his agents reporting and paying the tax levied by follows: operating in this municipality and loca- this Ordinance. Provided, that the failure 1. City shall mean the City of Owasso, tion of any and all distribution or sales or refusal of any retailer or vendor to Oklahoma. houses or offices or other places of make and transmit the reports and 2. Transaction shall mean sale. business in this City. remittances of tax in the time and Section 17. Tax Collector Defined. The Section 6. Collection of Tax by Retailer manner required by this Ordinance shall term -tax collector" as used herein or Vendor not Maintaining a Place of cause such tax to be delinquent. In ad- means the department of the Business within State or Both Within and dition, if such delinquency continues for a municipality government or the official Without State — Permits. The Tax period of five (5) days, the retailer or agency of the state, duly designated ac- Commission may, in its discretion, upon vendor shall forfeit his claim to any cording to law or contract authorized by application, authorize the collection of the discount allowed under this Ordinance. - law, to administer the collection of the tax tax herein levied by any retailer or Section 10. Waiver of Interest and herein levied. vendor not maintaining a place of Penalties. The interest or penal or an Becher Classification of Taxpayers. business within this state but who makes portion thereof accruing reason of a of this Ordinance, the For the sales of tangible personal tang pe property for use retailer's or vendor's failure to pay the classification of taxpayers hereunder in this municipality and by the out-of- municipality Tax herein levied may be shall be asprescribed by state law for state place of business of any retailer or waived or remitted in the same manner purposes of the Oklahoma Use Tax Code. vendor maintaining places of business as provided for said waiver" remittance section 19. subsisting state Permits. All both within and without Oklahoma and as applied in administration of the State valid and subsisting permits to do making sales of tangible, personal Use Tax provided in 6B O.S. 1981, Section business issued by the Tax Commission property at such out -of -state place of 227, and to accomplish the purposes of Oklahoma Use Tao Code business for use in this municipality. Such this section the applicable provisions of for the propose of this Ordinance hereby retailer or vendor may be issued, without said Section 220 are hereby adopted by ratified, dohfirmed and adopted in lieu of charge, a permit to collect such taxes, by reference and made a part of this Ordi- any requirement for an additional the Tax Commission in such manner and nance. municipality permit for the same pur- subject to such regulations and agree- Section 11. Erroneous Payments - ments as it shall prescribe. When so Claim for Refund. Refund of erroneous Se' obey of It is Section 20, authorized, it shall he the duty of such payment of the municipality Use Tax purposeo. hereby declared to be the purpose of this retailer or vendor to collect the tax upon herein levied may be made to any tax- Ordinance to provide revenues for the all tangible, personal property sold to his payer making such erroneous payment in support of the functions of the municipal knowledge for use within this the same manner and procedure, and government of the municipality, and any municipality. Such authority and permit under the same limitations of time, as and all revenues derived hereunder may may be cancelled when at any time the provided for administration of the State be expended by the governing body of the Tax Commission considers that such tax Use Tax as set forth in 68 O.S. 1981, Sec- municipality for any purpose for which can more effecitvely be collected from tion 227, and to accomplish the purpose of funds may to they expended as the person rising such property in this this section, the applicable provisions of authorized. municipality. Provided, however, that in all instances where such sales said Section 227 are hereby adopted by Section 21. Citation and Codification. are made or completed by delivery to the purchaser reference and made a part of this Ordi- This Ordinance shall be known and may "City within this municipality by the retailer or hence, Section 12. Fraudulent Returns. In be cited as of Owasso Use Tax Ordinance" and shall be codified as Or- vendor in such retailer's or vendor's addition to all civil penalties provided by dinance of the Ordinances of the City. vehicle, whether owned or leased (not by this Ordinance, the willful failure or re- Section 22. Effective Date. That this common carrier), such sales or trans- fusel of any taxpayer to make reports and Ordinance shall become effective on and actions shall continue to be subject to remittances herein required, or the after October 1, 1986. applicable municipality Sales Tax at the making of any false and fraudulent report CITY OF OWASSO point of delivery and the tax shall be for the purpose of avoiding or escaping OKLAHOMA collected and reported under taxpayer's payment of any tax or portion thereof /s /Kenneth M. Wood sales tax permit number accordingly. rightfully due under this Ordinance shall Mayor Section 7. Revoking Permits. Whenever be an offense, and upon conviction thereof APPROVED AS TO FORM: any retailer or vendor not maintaining a the offending taxpayer shall be punished /s/ J. Douglas Mann place of business in this state, or both by a fine of not more than one hundred City Attorney within and without this state, and dollars ($100.00) and costs. Each day of ATTEST: authorized to collect the tax herein levied, fails to comply with any of the noncompliance with this Ordinance shall /s /JaneBuchanan provisions constitute a separate offense. City Clerk of this Ordinance or the Oklahoma Use Section 13. Records Confidential. The (SEAL)' Tax Code or any order, rules or regain- confidential and privileged nature of the " tions of the Tax Commission, the Tax records and files concerning the ad- Commission may, upon notice and ministration of the municipality Use Tax hearing as provided for in 68 O.S. 1981, Section 1408, by order revoke the use tax