City of El Reno, OK
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2023-11-14
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The Code
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Part II: General Legislation
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Chapter 318 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Boards, Commissions and Bureaus
- Ch 14 City Property and Equipment, Sale of
- Ch 19 Civil Defense
- Ch 28 Court, Municipal
- Ch 31 Departments, Municipal
- Ch 35 Elections
- Ch 40 Hospital Administration
- Ch 45 Investment Policy
- Ch 53 League Membership
- Ch 70 Meetings
- Ch 82 Pensions and Retirement
- Ch 87 Personnel
- Ch 93 Procurements
- Ch 98 Records Management
- Ch 103 Utilities
- Part II: General Legislation
- Ch 120 (Reserved)
- Ch 127 Amusements
- Ch 135 Animals and Fowl
- Ch 142 Building Construction
- Ch 147 Businesses
- Ch 152 Cemetery
- Ch 159 Checks, Fraudulent
- Ch 167 Curfew
- Ch 175 Event Permits
- Ch 178 Fair Housing
- Ch 189 Fire Prevention
- Ch 194 Flood Control and Drainage
- Ch 200 Food-Handling Establishments
- Ch 205 Food Services, Mobile
- Ch 207 Garage Sales
- Ch 208 Hazardous Materials
- Ch 217 Improvements, Special
- Ch 230 Library
- Ch 243 Mobile Homes, Recreational Vehicles and Travel Trailers and Parks
- Ch 246 Nuisances
- Ch 250 Parks and Recreation
- Ch 264 Property Maintenance
- Ch 270 Property: Public, Private and City
- Ch 275 Public Safety and Morals
- Ch 280 Railroads
- Ch 286 Records, Public Access to
- Ch 298 Smoking
- Ch 306 Streets and Sidewalks
- Ch 312 Subdivision of Land
- Ch 318 Taxation
- Ch 318 Art I E-911 Tax
- § 318-1 Amount; purpose; collection.
- Ch 318 Art II Sales Tax
- § 318-2 Title.
- § 318-3 Definitions.
- § 318-4 Purpose.
- § 318-5 Provisions to be cumulative.
- § 318-6 Classification of taxpayers.
- § 318-7 City permit not required in addition to state permit.
- § 318-8 Effective date.
- § 318-9 Tax levied.
- § 318-10 General exemptions.
- § 318-11 Exemption of certain transfers of tangible personal property.
- § 318-12 Due date.
- § 318-13 Manner of paying; bracket system for collection.
- § 318-14 Collection by vendors.
- § 318-15 Returns, remittances and discounts.
- § 318-16 Penalty and interest on delinquencies.
- § 318-17 Failure to make reports and remittances; fraudulent reports.
- § 318-18 Claim status; collection by suit.
- § 318-19 Refund of erroneous payments.
- § 318-20 Confidentiality of records.
- § 318-21 Amendments.
- Ch 318 Art III Additional Sales Tax
- § 318-22 Title.
- § 318-23 Tax imposed.
- § 318-24 Purpose of revenues.
- § 318-25 Effective date.
- § 318-26 Subsisting state permits.
- § 318-27 Payment of tax.
- § 318-28 Tax additional to taxes currently levied; administrative procedures.
- § 318-29 Amendments.
- § 318-30 Provisions to be cumulative.
- § 318-31 Termination date.
- Ch 318 Art IV Use Tax
- § 318-32 Levy of excise tax on storage, use or other consumption of tangible personal property.
- § 318-32.1 Automatic change in rate upon change in sales tax rate.
- § 318-33 Exemptions.
- § 318-34 Due date.
- § 318-35 Tax constitutes debt.
- § 318-36 Collection by retailer or vendor.
- § 318-37 Collection by out-of-state business; permits.
- § 318-38 Revocation of permits.
- § 318-39 Remunerative deductions allowed vendors or retailers of other states.
- § 318-40 Interest and penalties; delinquency.
- § 318-41 Waiver of interest and penalties.
- § 318-42 Erroneous payments; claim for refund.
- § 318-43 Failure to make reports and remittances; fraudulent returns.
- § 318-44 Confidentiality of records.
- § 318-45 Provisions to be cumulative.
- § 318-46 Definitions.
- § 318-47 Tax Collector defined.
- § 318-48 Classification of taxpayers.
- § 318-49 Subsisting state permits.
- § 318-50 Purposes of revenues.
- § 318-51 Title.
- § 318-51.1 Effective date; supersession of prior ordinances.
- Ch 318 Art V Hotel/Motel Occupancy Surcharge
- § 318-52 Effective date.
- § 318-53 Title.
- § 318-54 Definitions.
- § 318-55 Use of revenues.
- § 318-56 Surcharge levied.
- § 318-57 Exemptions.
- § 318-58 Proof of exemption required.
- § 318-59 Surcharge to be designated on bills and receipts.
- § 318-60 Operator liable for collection and payment to City.
- § 318-61 Administrative discount.
- § 318-62 Records; burden of proof.
- § 318-63 Due date; returns.
- § 318-64 Payment of surcharge.
- § 318-65 Bond required.
- § 318-66 Assessment and determination of surcharge.
- § 318-67 Refunds.
- § 318-68 Notice.
- § 318-69 Remedies exclusive.
- § 318-70 Powers of Treasurer.
- § 318-71 Registration certificates; certificates of authority.
- § 318-72 Administration.
- § 318-73 Interest on delinquent surcharge.
- § 318-74 Confidentiality of records.
- § 318-75 Failure to make reports and remittances; fraudulent reports.
- § 318-76 Amendments.
- § 318-77 Provisions to be cumulative.
- § 318-78 Payment of legal fees.
- Ch 318 Art VI Two-Year Additional Sales Tax
- § 318-79 Title.
- § 318-80 Tax imposed.
- § 318-81 Purpose of revenues.
- § 318-82 Effective and termination dates.
- § 318-83 Subsisting state permits.
- § 318-84 Payment of tax.
- § 318-85 Tax to be in addition to taxes currently levied; administrative procedures.
- § 318-86 Amendments.
- § 318-87 Provisions to be cumulative.
- Ch 318 Art VII Sales Tax 2001
- § 318-88 Title.
- § 318-89 Extension of existing tax.
- § 318-90 Tax imposed.
- § 318-91 Purpose of revenues.
- § 318-92 Effective date.
- § 318-93 Termination of tax.
- § 318-94 Subsisting state permits.
- § 318-95 Payment of tax.
- § 318-96 Tax in addition to taxes currently levied; administrative procedures.
- § 318-97 Amendments.
- § 318-98 Provisions cumulative.
- § 318-99 No repeal of tax.
- Ch 318 Art VIII Sales Tax 2002
- § 318-100 Title.
- § 318-101 Tax imposed.
- § 318-102 Purpose of revenues.
- § 318-103 Effective date and termination date.
- § 318-104 Subsisting state permits.
- § 318-105 Payment of tax.
- § 318-106 Tax in addition to taxes currently levied; administrative procedures.
- § 318-107 Amendments.
- § 318-108 Provisions cumulative.
- Ch 318 Art IX Emergency Services and Public Health Sales Tax
- § 318-109 Title.
- § 318-110 Tax imposed.
- § 318-111 Purpose of revenues.
- § 318-112 Effective date.
- § 318-113 Subsisting state permits.
- § 318-114 Payment of tax.
- § 318-115 Tax in addition to taxes currently levied; administrative procedures.
- § 318-116 Amendments.
- § 318-117 Provisions cumulative.
- Ch 318 Art X Lodging Tax
- § 318-118 Citation and codification.
- § 318-119 Definitions.
- § 318-120 Tax rate.
- § 318-121 Exemptions.
- § 318-122 Tax to be separately designated on bills.
- § 318-123 Operator's duties.
- § 318-124 Bond required; City collection.
- § 318-125 Assessment and determination of tax.
- § 318-126 Refunds.
- § 318-127 Notices.
- § 318-128 Remedies exclusive.
- § 318-129 Agreement of administration.
- § 318-130 General powers of the City Manager.
- § 318-131 Certificates of registration.
- § 318-132 Purpose.
- § 318-133 Records confidential.
- § 318-134 Criminal penalties.
- § 318-135 Civil remedies.
- § 318-136 Amendments.
- § 318-137 Provisions cumulative.
- § 318-138 Severability.
- § 318-139 Effective date and no termination date.
- § 318-140 Emergency.
- § 318-141 Payment of legal expenses.
- Ch 325 Taxicabs
- Ch 334 Utilities, Public
- Ch 343 Vehicles and Traffic
- Ch 347 Voice Over Internet Protocol
- Ch 355 Wildlife Conservation
- Ch 361 Zoning
- Ch 362 Zoning, El Reno Regional Airport
- Appendix
- Ch A364 Electricity Franchise
- Ch A365 Gas Franchise
- Ch A366 Telecommunications Franchise
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of
the City of El Reno as indicated in article histories. Amendments
noted where applicable.]
