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HomeMy WebLinkAbout474_Amend Part 7 Ch 2_Providing 1/2 Cent Addition to Sale Tax for Public SafetyTULSA COUNTY CLERK - JOAN HASTINGS RCPT 23415 04/04/94 14:26:34 DOC # 94038654 FEE 0.00 a, PGS 5 B/P 5610/2455 -2459 CITY OF OWASSO, OKLAHOMA ORDINANCE NUMBER 474 AN ORDINANCE AMENDING THE PROVISIONS OF PART 7,FINANCE AND TAXATION, CHAPTER 2, SALES TAX,SECTION 7 -207, PURPOSE OF REVENUES AND 7- 08 TAX RATES; SALES SUBJECT TO TAX, OF THE CODE OF ORDINANCES OF THE CITY OF OWASSO, OKLAHOMA,BY PROVIDING AN INCREASE IN EXCISE TAX LEVY IN THE AMOUNT OF ONE -HALF PERCENT (1/2 %)IN ADDITION TO THE PRESENT EXCISE TAXES LEVIED BY THE SALES TAX CODE OF OWASSO, OKLAHOMA UPON THE GROSS PROCEEDS OR GROSS RECEIPTS DERIVED FROM ALL SALES TO ANY PERSON TAXABLE UNDER THE SALES TAX LAWS OF OKLAHOMA; PROVIDING FOR THE PURPOSE OF THE ADDITIONAL ONE -HALF PERCENT (1/2 %) SALES TAX AND EARMARKING SAME FOR SUCH PURPOSES WITH PROVISIONS BEING MADE FOR OVERSIGHT THEREOF BY THE OWASSO SALES TAX WATCHDOG COMMITTEE, PROVIDING FOR ADDITIONAL REPRESENTATION ON THE OWASSO SALES TAX WATCHDOG COMMITTEE, PROVIDING FOR A SALARY SURVEY COMMITTEE, PROVIDING FOR REQUIREMENT OF APPROVAL BY A MAJORITY OF THE QUALIFIED REGISTERED VOTERS VOTING AT AN ELECTION HELD FOR SUCH PURPOSES AS PROVIDED BY LAW, PROVIDING FOR AMENDMENTS, PROVIDING PROVISIONS CUMULATIVE, PROVIDING PROVISIONS SEVERABLE AND DECLARING AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO, OKLAHOMA, THAT, TO WIT: Section One 1: In addition to and cumulative of the excise tax of three percent (3 %) levied upon gross proceeds or gross receipts derived from all sales taxable under Section 7 -208 of the Code of Ordinances of the City of Owasso, Oklahoma, an excise tax in the additional amount of one -half percent (1/2 %) is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of the State of Oklahoma, including, but not limited to, the specific taxable sales and service transactions enumerated in Paragraphs 1 through 22 of Section 7-208 of the Code of Ordinances of the City of Owasso, Oklahoma. The additional excise tax levied pursuant to the provisions hereof shall be codified at Section 7-208 Tax Rate; Sales Subject to Tax, of the Code of Ordinances of the City of Owasso, Oklahoma, by deletion in the first paragraph thereof of "three percent (3 %)" and in lieu thereof there be placed "three and one -half percent (3 1/2 %) ", all other provisions of existing Section 7 -208 of the Code of Ordinances of the City of Owasso, Oklahoma, will remain unchanged hereby. Section Two 2: Part 7, Finance and Taxation, Chapter 2, Sales Tax, Section 7 -207, Purposes of Revenues, of the Code of Ordinances of the City of Owasso, Oklahoma, shall be amended by providing the following, to wit: SECTION 7 -207 PURPOSE OF REVENUES. A. It is hereby declared to be the purpose of the first and second sales taxes to provide revenues for the support of the functions of municipal government of the city. B. It is hereby declared to be the purpose of the third cent tax to provide revenues for the purpose of placing such revenues in the debt service fund of the Owasso Public Works 5610 2456 Authority (the "Authority ") to be used to pay the principal and interest requirements on the 1988 revenue bonds issued by the Authority through October 31, 2007, and to continue to make deposits to the sinking fund on the outstanding general obligation bonds of 1983 of the city through August 31, 1992, and thereafter for making deposits in an amount equal to fifteen percent (15 %) of the proceeds of the one percent sales tax to the capital future fund of the city for the purposes of funding future capital improvement projects of the city as authorized by the voters of the city in an election called for that purpose. All revenues generated from the one percent (1%) sales tax must be restricted for the use of capital projects only; the projects to be reviewed by the capital improvements committee, approved by the city council, with oversight given thereto by the citizens` watchdog committee, which shall be established by the city council, and subject to competitive bidding as required by law. Any additional indebtedness incurred by the city or the Authority utilizing the one percent sales tax must be approved by a majority of the registered, qualified voters of the city, voting at periodic elections for such purposes. the police aepartment and the fire department of the City of Owasso, Oklahoma. Such expenditures are to be in the following prioritized categories a. Salary Enhancement b. Increase Personnel, C. Facilities and Equipment, and d. Enhancement of Police and Fire Services or Training as requested by the departments and included in the annual budget appropriation. It is intended that the additional excise tax levy of one- half percent (1/2%) is to supplement existing funding for the police and fire departments to enhance the services to be provided therefrom. To assure accomplishment of such intent the general fund contribution of the city of owasso, oklahoma, to the police department and fire department shall remain at the fiscal year 1993-1994 budget level irrespective of the increase revenue generated by the additional one-half percent (1/2%) excise tax levied by the provisions of this ordinance. Further, there should be a bi-annual calculation of the value of the dollar based upon reports generated by the United States government relating to the value of the dollar as compared to the base year 1994. Should that calculation indicate that the value of the dollar has declined as measured against the base year, it should then be required that the general fund contribution to the police department and fire department be increased by the exact percentage of the decrease of the value of the dollar. In no instance shall the increase in the general fund contribution be required to be greater than the percentage increase in the sales tax revenue during the two year period. Such limitation is to assure that increase in contribution resulting from decline in value of dollar does not result in a disproportionate contribution of actual revenue to the police department and the fire department. (2) the Citizens' Sales Tax Watchdog Committee, as authorized and organized pursuant to Ordinance No. 395, August 18, 1988, shall be expanded by inclusion thereon of one (1) firefighter representative appointed by the lawful 5610 2457 bargaining unit representing the firefighters and one (1) police officer representative as appointed by the recognized bargaining unit of the police office. Such additional members shall be appointed on an annual basis. The Citizens' Sales Tax Watchdog Committee, with the additional members, shall oversee the expediture of the additional excise tax levied pursuant to the provisions of this ordinance to assure expenditure only for the categorized and prioritized purposes. (3) The salary enhancement program, categorized and designated as a top priority, shall be implemented by utilizing the concept of "market level salaries." Although salary enhancement shall be determined through the collective bargaining process as required by state law. such process shall be enhanced by information provided to city and the bargaining units of the respective departments annally by the Salary Survey Committee. The Salary Survey Committee shall be comprised of the following positions; (a) a representative of the Fraternal Order of Police, or authorized bargaining unit representative for the police officers; (b) a representative of the International Association of Firefighters, or authorized bargaining unit representative for fire department employees; (c) police chief; (d) fire chief; (e) personnel officer/director/clerk as appointed by the City Manager; and (f) a member of the City Council. The Salary Survey Committee shall prepare an annual survey of cities of comparable size and demographics in a seven- state region; provided, however, at least fifty percent (50%) of those cities surveyed must have a population equal of the projected population of Owasso, Oklahoma, five (5) years from the date of the survey, and seventy percent (70%) of the cities surveyed must be located outside the Tulsa Standard Metropolitan Statistical Area. The seven-state region shall include the following, arkansas, Colorado, Kansas, Missouri, New Mexico, Oklahoma and Texas. The Salary Survey Committee annual report must contain all pertinent data used by the Committee and must contain a section clearly showing the survey findings as relates to low, average and high salary for each position that exists within the Owasso fire and police departments. The Salary Survey Committee mush complete its survey and report the findings to the bargaining units and the City Council of the City of Owasso, Oklahoma, prior to the fifteenth (15) day of February of each year. The Cities within the seven-stated region to be surveyed are to be selected annually by the Salary Survey Committee prior to October 1, and such selection reported to the bargaining unit and the City Council of the City of Owasso, Oklahoma. Section Three (3): The citizens of Owasso, Oklahoma, by approval of this ordinance at the election provided for, hereby authorize the City Council of the City of Owasso, Oklahoma, by Ordinances or resolutions duly enacted, to make such administrative and technical changes or additions in the method or manner of administration in enforcing this ordinance as may be necessary or proper fro efficiency and fairness, ecept that the rate of the tax herein provided for and the purposes of revenues shall not be changed without approval of the qualified electors of the city as provided by law. 3 Section Four (4): The provisions hereof shall be cumulative in addition to any and all other taxing provisions of the current ordinances of the City of Owasso, Oklahoma. Such provisions shall be severable. If any section, subsection, sentence, clause, phrase or portion of this ordinance is, for any reason, held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions of this ordinance. Section Five (5): This ordinance shall become effective when approved by a majority of the qualified registered voters of the City of Owasso, Oklahoma. Upon approval, the levy of the additional one -half percent (1/2%) excise tax provided for hereunder shall begin April 1, 1994. Dated this 21st day of December, 1993. CITY OF OWASSO, OKLAHOMA By: Bob Randolph, Mayor ATTEST: Sherry Bishop, City Clerk APPROVED AS TO FORM: Ronald D Cates, City Attorney Affidavpft Of Publication STAZE OF OKLAHOMA, TULSA COUNTY, ss Bill R. ether ford, of -lawful age, being duly sworn and, authorized, says that he is the p-talb-hisher of the OWASSO reporter a weekly nevvspaper the city of OWASSO County, Oklahoma, a newspaper qualified to pablish legal -notices, advertise'me'nts and -oublications as provirdedi Jn, Section, '06 0f mite 25, Oklahoma , of the city for the Purposes of funding future capital improvement projects Of the city as authorized by the voters Of the dY in an election called for that purpose. All revenues generat- ed from the one percent (l %) sates lax must be restricted for the use Of capital Projects only; the projects to be toviowed by the capital improvements committee, approved by the city council, with over- $101 given thereto by the citizens* Watchdog committee, which shall be established by the city council, and subject to 00qxtfttn bidding as required by law. Any additional indebtedness Incurred by the City or the Authority utilizing the one percent sales tax must be approved by a majority Of the registered, qualified voters Of the city, voting at periodic elections for such purposes. C. (1) It Is hereby declared to be the purpose of the 01*41&N Percent (1/2%) sales tax increase to be a limited purpose to Provide for and be restricted to expenditures In the police department and fire dePwUmnt Of the CRY Of Owasso, Okla- hOm& Such expentitures are to be In the following Prioritized categories, a. Salary Enhancement b. Increase Personnel, r- Facilities and Equlpmen4 and d. Enhancement of Police and Fire $*Mesa or Training as requested by the departments and Included In the annual budget appropriation. It is Intended that the additional excise tax levy of one half pet, cent (112%) Is to supplemental existing funding for the police Statutes 197-1 and 1983 as ammended, and thereafter, air fund a depart and conmPhes vvitlh al,11 ot7her requiremen�s of the laws i993_1 of'Ok'a-homa with reference to leg all p'u'blications, That said notice, a true copy of which is artached hereto, -was publi, shed in the regular edition oil said newspaper dirring "the period and time of publication and not in a supplAement, on the following dates: DECEMBER 30 199 3 Subsc-_mbell ard sworn to -before me this day of' December 99 3 Notary PuEhilc My Commission expires: March 20, 1997 cent (112%) is hereby lev,80 Upon 'flu derived Ircm all sales taxable under the ti e Code of,Ortlinancss of Owasso, Oklahoma. TThe and in - 49- 6 1 hereof Chore be place "three and On 0- hag percent (31/2%) % all other provisions of existing Section 7­208 of ft Code , of Ordinances of the City of Owasso, Oklahoma, will remain unchanged hereby, Section Two 2: Pan 7, Finance and Taxation, Chapter 2, Sales Tax, Section 7­207, Purposes of Ravenue,,Ol the code of ordinances of the City of Owasso, Oklahoma. shall be amended by providing the following, to wit: SECTION 7­237 PURPOSE OF REVENUES. & it is hereby declared w be the purpose of the first and second sales taxes to provide revenues for the support of the functions of municipal government of the city. of The decrease of the value of the dollar. In no Irstonceehall the inoreazo In tho'4onaral fund contributlett;be required to Jae greater than the percentage increase In the isles tax revenue durl"o the two year period. Such limitation Is to assure that lr,:Teaae In contribution resulting from decline In value of dollar does not result In a disproportionate contribution of actual rev- enue to the police department and the fire department. (2) The Citizens' Sales Tax Watchdog Committee, sit autho- rized and organized pursuant to Ordinance No. 395, August 18, IM, shall be expanded by Inclusion therean of one (1) firefight- or representative appointed by the lawful bargaining unit repro- senting the firefighters and one (1) police officer representative as appointed by the recognized bargaining unit of the police office. Such additional members shall be appointed on an annu- al basis. The Citizens' Sales Tax Watchdog Committee. with the additional members, shall oversee the expenditure of the addi- tional excise tax levied pursuant to the provisions of this ordl- nance to assure expenditure only for the categorized and priori tined purposes. (3) The salary enhancement program, categorized and designated as a top priority, shall be Implemented by utiliz- enhancement shall be determined through the collective bargaining process Its required by state law, such process shall be enhanced by Information provided to city and the bargaining units of the respective departments annually by the Salary Survey Committee. The Salary Survey Committee shall be comprised of the following Positions; (a) a representative of the Fraternal Order of Police, or authorized bargaining unit representative for the police offl- cars ; (b) a representative of the International Association of Firefighters, or authorized bargaining unit representative for fire department empf oyea*; (c) police chief; (d) fire chief-, (a) personnel officer/directoriclork as appointed by the City Manager; and (9) a member of the City Council. The Salary Survey Committee shall prepare an annual sur- vey of cities of comparable size and demographics In a sev. on-state region; provided, however, at least fifty percent (50%) of those cities surveyed must have a population equal to the projected population of Owasso, OkIshoms, live (5) years from the date of the survey, and seventy per- cent (70%) of the cities surveyed must be located outside the Tulsa Standard Metropolitan Statistical Area. The seven- state region shall Include the following, Arkansas, Col- orado, Kansas, Missouri, Now Mexico, Oklahoma and Texas. The Salary Survey Committee annual report must contain all pertinent data used by the Committee and must contain a section clearly showing the survey findings as relates, to low, average and high salary for each position that exists within the Owasso fire and police departments. The Salary Survey Committee must complete Its survey and report the findings to the bargaining units and the City Council of the City of Owasso, Oklahoma, prior to the fifteenth (16) day of February of each year. The cities within the seven-state region to be surveyed are to be selected annually by the Salary Survey Committee prior to October 1, and Such selection reported to the bargaining unit and the City Coun- cil of the City of Owasso, Oklahoma. Section Three (3): The citizens of Owasso, Oklahoma, by approval of this ordinance at the election provided for, hereby autho- rIze the City Council of City of Owasso. Oklahoma, by ordinances or resolutions duly enacted, to make such administrative and technical changes or additions In the method or manner of administration In enforcing this ordinance as may be necessary or proper for efficien- cy and fairness, except that the rate of the tax herein provided for and the purposes of revenues shall not be changed without approval of the qualified electors of the city as provided by law. Section Four (4): The provisions hereof shall be cumulative In addition to any and all other taxing provisions of the current ordinances of the City of Owasso, Oklahoma. Such provision shall be severable. If any section, subsection, sentence, clause, phrase or portion of this ordinance Is, for any i0ason, hold Invalid or unconsti- tutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions of this ordinance.