This article shall be known and may be cited as "City of Weatherford
Sales Tax Ordinance" and shall be codified in the ordinances of the
City of Weatherford, Oklahoma, in the regular ordinance book.
The definition of words, terms, and phrases contained in the
Oklahoma Sale Tax Code, Section 1302, Title 68, 1991 O.S., are hereby
adopted by reference and made a part of this article.
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.
For the purpose of this article the classification of taxpayers
here under shall be as prescribed by the state law for purposes of
the Oklahoma Sales Tax Code.
All valid and subsisting permits to do business issued by the
Oklahoma Tax Commission pursuant to the Oklahoma Sales Tax Code are,
for the purpose of this article hereby ratified, confirmed and adopted
in lieu of any requirement for an additional City permit for the same
purpose.
This ordinance shall become and be effective on and after July
1, 1972, and as further amended by subsequent ordinances, subject
to approval of a majority of the registered voters of the City of
Weatherford voting on same in the manner prescribed by Title 11 O.S.
1971, Section 61.[1]
a.
It
is hereby declared to be the purpose of this article to provide revenue
for the support of the functions of the municipal government of the
City of Weatherford.
b.
Ordinance
No. 2018-02, effective July 1, 2018, (reallocation of certain tax
dollars collected).
1.
Citations and Codification. This Ordinance may be known and may be
cited as an Amendment of the City of Weatherford Sales Tax Ordinance
No. 2009-13, which was previously approved and codified into the Code
of Ordinances of the City of Weatherford, Oklahoma (the "City") on
December 15, 2009.
2.
Tax Imposed. That Ordinance 2009-13 imposed a sales tax of 0.5% to
be levied upon the gross proceeds or gross receipts derived from all
sales taxable under the Oklahoma Sales Tax Code.
3.
Purpose of Revenues. Ordinance 2009-13 designated that the portion
of the sales tax dedicated to the Weatherford Regional Hospital was
dedicated to the construction of a new surgical wing at the hospital.
The total dollar allocation to Weatherford Regional Hospital was a
maximum of $1,022,722, plus accrued interest. That the hospital has
not used said funds to current date and has determined that those
tax dollars would be better allocated to the acquisition of diagnostic
equipment rather than the construction of a new surgical wing.
4.
Effective Date; Termination Date. The provisions of this Ordinance
and the reallocation of the sales tax referenced herein shall become
effective on and after July 1, 2018, subject to approval by a majority
of the qualified electors of the City voting on the same in the manner
prescribed by law. This request does not impose new taxes or raise
new revenue but instead reallocates tax dollars already collected.
5.
No Repeal of Tax. This Ordinance and the sales tax previously levied
shall not be repealed by the Board of Commissioners of the City or
by referendum of the registered qualified voters of the City in the
event the proceeds of the referenced sales tax have being used or
have been pledged by the City or any public trust having the City
as beneficiary for the purpose of paying debt service on obligations
issued by the City or any public trust having the City as beneficiary.
6.
Subsisting State Permits. All valid and subsisting permits to do
business issued by the 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.
7.
Amendments. The people of the City of Weatherford, Oklahoma, by their
approval of this Ordinance at the election hereinabove provided for,
hereby authorize the City by Ordinance 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 or in order to make the same consistent with the Oklahoma
Sales Tax Code, as amended, except that the rate of the tax herein
provided for shall not be changed without approval of the qualified
electors of the City as provided by law.
8.
Provisions Cumulative. The provisions hereof shall be cumulative
and in addition to any and all other taxing provisions of City Ordinances.
9.
Severability. The provisions of this Ordinance are severable, and
if any part or provision hereof shall be adjudged invalid by any court
of competent jurisdiction, such adjudication shall not affect or impair
any of the remaining parts or provisions hereof.
10.
Emergency. It being necessary for the preservation of the public
peace, health, safety and general welfare of said City of Weatherford,
Oklahoma, an emergency is hereby declared to exist, by reason whereof
this Ordinance shall become effective immediately upon its passage,
approval and publication.
[Amended 8-31-2004, Ordinance
2004-10 § 1; 8-31-2004, Ordinance 2004-11 § 1; 8-31-2004, Ordinance 2004-12 § 1; 11-30-2004, Ordinance 2004-14 § I; 12-15-2009 by Ordinance 2009-09; 12-15-2009 by Ordinance 2009-10; 12-15-2009 by Ordinance No. 2009-11; 12-15-2009 by Ordinance 2009-12; 12-15-2009 by Ordinance No. 2009-13; Ord. No. 2018-01]
a.
There
is hereby levied an excise tax of 4.5% upon the gross proceeds or
gross receipts derived from all sales taxable under the sales tax
law of Oklahoma, including but not exclusive of the following:
1.
Tangible personal property.
2.
Natural or artificial gas, electricity, ice, steam, or any other
utility or public service, except water and those specifically exempt
pursuant to the provisions of Title 68,1991 O.S.
3.
Transportation for hire to persons by common carriers, including
railroads both steam and electric, motor transportation companies,
taxicab companies, Pullman car companies, airlines, and other means
of transportation for hire.
4.
Service by telephone or telegraph companies to subscribers or users,
including transmission of messages, whether local or long distance,
and all services and rental charges in connection with transmission
of any message.
5.
Printing or printed matter of all types, kinds, or character and
any service of printing or overprinting, including the copying of
information by mimeograph, multigraph, or by otherwise duplicating
written or printed matter in any manner, or the production of microfiche
containing information on magnetic tapes furnished by customers.
6.
Service of furnishing rooms by hotel, apartment hotel, public rooming
house, motel, public lodging house, or tourist camp.
7.
Service of furnishing storage or parking privileges by auto hotels
or parking lots.
8.
Computer hardware, software, coding sheets, cards or magnetic tapes
on which pre-written programs have been coded, punched or otherwise
recorded.
9.
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.
10.
Advertising of all kinds, types, and characters including any and
all devices used for advertising purposes and the servicing of any
advertising devices except those specifically exempt pursuant to the
provisions of Title 68 O.S., 1991.
11.
Dues or fees to clubs including free or complimentary dues or fees
which have a value equivalent to the charge that would have otherwise
been made including any fees paid for the use of facilities or services
rendered at a health spa or club or any similar facility or business.
12.
Tickets for admission to or voluntary contributions made to places
of amusement, sports, entertainment, exhibition, display, or other
recreational events or activities, including free or complimentary
admissions which have a value equivalent to the charge that would
have otherwise been made.
13.
Charges made for the privilege of entering or engaging in any kind
of activity, such as tennis, racquetball, or handball, when spectators
are charged no admission fee.
14.
Charges made for the privilege of using items for amusement, sports,
entertainment, or recreational activity, such as trampolines or golf
carts.
15.
The rental of equipment for amusement, sports, entertainment, or
other recreational activities, such as bowling shoes, skates, golf
carts, or other sports or athletic equipment.
16.
The gross receipts from sales from any vending machine without any
deduction for rental to locate the vending machine on the premises
of a person who is not the owner or any other deductions therefrom.
17.
The gross receipts or gross proceeds from the rental or lease of
tangible personal property, including rental or lease of personal
property when the rental or lease agreement requires the vendor to
launder, clean, repair, or otherwise service the rented or leased
property on a regular basis, without any deduction for the cost of
the service rendered. If the rental or lease charge is based on the
retail value of the property at the time of making the rental or lease
agreement and the expected life of the property, and the rental or
lease charge is separately stated from the service cost to the statement,
bill, or invoice delivered to the consumer, the cost of services rendered
shall be deducted from the gross receipts or gross proceeds.
18.
Any licensing agreement, rental, lease, or other device or instrument
whereby rights to possess or exhibit motion pictures or filmed performances
or rights to receive images, pictures or performances for telecast
by any method are transferred. Persons regularly engaged in the business
of exhibiting motion pictures for which the sale of tickets or admissions
is taxed pursuant to the provisions of this section shall not be deemed
to be consumers or users in respect to the licensing or exhibiting
of copyrighted motion picture features, shorts, cartoons, and scenes
from copyrighted features, and the sale or licensing of such films
shall not be considered a sale within the purview of the Oklahoma
Sales Tax Code.
19.
Flowers, plants, shrubs, trees, and other floral items, whether or
not produced by the vendor, sold by persons engaged in florist or
nursery business in this state, including all orders taken by an Oklahoma
business for delivery in another state. All orders taken outside this
state for delivery within this state shall not be subject to the taxes
levied in this section.
20.
Tangible personal property sold
to persons, peddlers, solicitors, or other salesmen, for resale when
there is likelihood that this state will lose tax revenue due to the
difficulty of enforcing the provisions of the Oklahoma Sales Tax Code
because of:
a.
The operation of the business;
b.
The nature of the business;
c.
The turnover of independent contractors;
d.
The lack of place of business in which to display a permit or keep
records;
e.
Lack of adequate records;
f.
The fact that the persons are minors or transients;
g.
The fact that the persons are engaged in service businesses; or
h.
Any other reasonable reason.
21.
Any taxable services and tangible personal property including materials,
supplies, and equipment sold to contractors for the purpose of developing
and improving real estate even though said real estate is intended
for resale as real property, hereby declared to be sales to consumers
or users, however, taxable materials, supplies and equipment sold
to contractors as provided by this section which are purchased as
a result of and subsequent to the date of a contract entered into
either prior to the effective date of any law increasing the rate
of sales tax imposed by this article, or entered into prior to the
effective date of an ordinance or other measure increasing the sales
tax levy of a political subdivision shall be subject to the rate of
sales tax applicable, as of the date such contract was entered into,
to sales of such materials, supplies and equipment if such purchases
are required in order to complete the contract. Such rate shall be
applicable to purchases made pursuant to the contract or any change
order under the contract until the contract or any change order has
been completed, accepted and the contractor has been discharged from
any further obligation under the contract or change order or until
two years from the date on which the contract was entered into whichever
occurs first. The increased sales tax rate shall be applicable to
all such purchases at the time of sale; however, the Oklahoma Tax
Commission shall prescribe rules and regulations and shall provide
procedures for the refund to a contractor of sales taxes collected
on purchases eligible for the lower sales tax rate authorized by this
section.
22.
Any taxable services and tangible personal property sold to persons
who are primarily engaged in selling their services such as repairmen,
hereby declared to be sales to consumers or users.
b.
Ordinance
No. 2018-01, effective July 1, 2018, terminates June 30,2024:
1.
Citations and Codification. This Ordinance shall be known and may
be cited as the City of Weatherford Sales. Tax Ordinance of 2018,
and the same shall be codified and incorporated into the Code of Ordinances
of the City of Weatherford, Oklahoma (the "City").
2.
Tax Imposed. There is hereby imposed an excise tax of 0.5% (in addition
to any and all other excise taxes now in force) to be levied upon
the gross proceeds or gross receipts derived from all sales taxable
under the Oklahoma Sales Tax Code.
3.
Purpose of Revenues. It is hereby declared to be the purpose of this
Ordinance to provide revenues to be used to fund the reconstruction
of Lyle Road with said reconstruction to include related drainage
improvements, sidewalk installation and utility relocation and with
any remaining proceeds to be used to fund other road and drainage
improvements in the City of Weatherford, and/or for the payment of
debt service in connection with obligations heretofore issued or to
be issued by the City and any public trust having the City as beneficiary
thereof to finance or refinance the referenced expenditures and related
costs.
4.
Effective Date; Termination Date. The provisions of this Ordinance
and the collection of the excise tax referenced herein shall become
effective on and after July 1, 2018, subject to approval by a majority
of the qualified electors of the City voting on the same in the manner
prescribed by law. The excise tax referenced herein shall be levied
for a period of six years, and shall terminate on June 30, 2024.
5.
No Repeal of Tax. This Ordinance and the excise tax levied pursuant
hereto shall not be repealed by the Board of Commissioners of the
City or by referendum of the registered qualified voters of the City
in the event the proceeds of the referenced excise tax are being used
or have been pledged by the City or any public trust having the City
as beneficiary for the purpose of paying debt service on obligations
issued by the City or any public trust having the City as beneficiary.
6.
Subsisting State Permits. All valid and subsisting permits to do
business issued by the 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.
7.
Payment of Tax. The tax herein levied shall be paid to the Tax Collector
at the time and in the manner and form prescribed for payment of the
state sales tax under the State Tax Law of the State of Oklahoma.
8.
This Tax in Addition to Taxes Currently Levied; Administrative Procedures.
The tax levied hereby is in addition to any and all other excise taxes
levied or assessed by the City pursuant to existing ordinances (the
"Prior Ordinances"); provided, however, that those provisions of said
Prior Ordinances relating to Definitions; Tax Collector Defined; Classification
of Taxpayers; Subsisting State Permits; the portion of Tax Rate —
Sales Subject to Tax, pertaining to Sales Subject to Tax (not rate
of Tax); the provisions of said Prior Ordinances regarding Exemptions;
the provisions of said Prior Ordinances regarding Tax Due When —
Returns — Records; the portion of said Prior Ordinances regarding
Tax Constitutes Debt; Vendor's Duty to Collect Tax; Returns and Remittances-Discounts;
Interest and Penalties-Delinquency; Waiver of Interest and Penalties;
Erroneous Payments-Claim for Refund; Fraudulent Returns; and Records
Confidential shall apply to the excise tax levied and assessed by
this Ordinance. For purposes of this Ordinance, references in Prior
Ordinances, to specific provisions of the Oklahoma Statutes shall
be deemed to be references to said statutory provisions, as amended.
9.
Amendments. The people of the City of Weatherford, Oklahoma, by their
approval of this Ordinance at the election hereinabove provided for,
hereby authorize the City by Ordinance 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 or in order to make the same consistent with the Oklahoma
Sales Tax Code, as amended, except that the rate of the tax herein
provided for shall not be changed without approval of the qualified
electors of the City as provided by law.
10.
Provisions Cumulative. The provisions hereof shall be cumulative
and in addition to any and all other taxing provisions of City Ordinances.
11.
Severability. The provisions of this Ordinance are severable, and
if any part or provision hereof shall be adjudged invalid by any court
of competent jurisdiction, such adjudication shall not affect or impair
any of the remaining parts or provisions hereof.
12.
Emergency. It being necessary for the preservation of the public
peace, health, safety and general welfare of said City of Weatherford,
Oklahoma, an emergency is hereby declared to exist, by reason whereof
this Ordinance shall become effective immediately upon its passage,
approval and publication.
c.
Ordinance
No. 2020-05, effective October 1, 2020, terminates September 30, 2030:
1.
Citations and Codification. This Ordinance shall be known and may
be cited as the City of Weatherford Sales Tax Ordinance of 2020 for
City Capital Projects, and the same shall be codified and incorporated
into the Code of Ordinances of the City of Weatherford, Oklahoma (the
"City").
2.
Tax Imposed. There is hereby imposed an excise tax of 0.52% (in addition
to any and all other excise taxes now in force) to be levied upon
the gross proceeds or gross receipts derived from all sales taxable
under the Oklahoma Sales Tax Code.
3.
Purpose of Revenues. It is hereby declared to be the purpose of this
Ordinance to provide revenues to be used to fund capital projects
benefitting the City including, but not limited to a new police station
and 911 center improvements, a new airport terminal, improvements
to the City Pool, a Vietnam Wall Memorial, improvements to the Ag/Rodeo
Arena, and soccer facility improvements, and/or for the payment of
debt service in connection with obligations issued by the City and
any public trust to finance or refinance the referenced expenditures
and related costs.
4.
Effective Date; Termination Date. The provisions of this Ordinance
and the collection of the excise tax referenced herein shall become
effective on and after October 1, 2020, subject to approval by a majority
of the qualified electors of the City voting on the same in the manner
prescribed by law. The excise tax referenced herein shall be levied
for a period of 10 years, and shall terminate on September 30, 2030.
5.
No Repeal of Tax. This Ordinance and the excise tax levied pursuant
hereto shall not be repealed by the Board of Commissioners of the
City or by referendum of the registered qualified voters of the City
in the event the proceeds of the referenced excise tax are being used
or have been pledged by the City or any public trust having the City
as beneficiary for the purpose of paying debt service on obligations
issued by the City or any public trust having the City as beneficiary.
6.
Subsisting State Permits. All valid and subsisting permits to do
business issued by the 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.
7.
Payment of Tax. The tax herein levied shall be paid to the Tax Collector
at the time and in the manner and form prescribed for payment of the
state sales tax under the State Tax Law of the State of Oklahoma.
8.
This Tax in Addition to Taxes Currently Levied; Administrative Procedures.
The tax levied hereby is in addition to any and all other excise taxes
levied or assessed by the City pursuant to existing ordinances (the
"Prior Ordinances"); provided, however, that those provisions of said
Prior Ordinances relating to Definitions; Tax Collector Defined; Classification
of Taxpayers; Subsisting State Permits; the portion of Tax Rate--Sales
Subject to Tax, pertaining to Sales Subject to Tax (not rate of Tax);
the provisions of said Prior Ordinances regarding Exemptions; the
provisions of said Prior Ordinances regarding Tax Due When--Returns--Records;
the portion of said Prior Ordinances regarding Tax Constitutes Debt;
Vendor's Duty to Collect Tax; Returns and Remittances--Discounts;
Interest and Penalties--Delinquency; Waiver of Interest and Penalties;
Erroneous Payments--Claim for Refund; Fraudulent Returns; and Records
Confidential shall apply to the excise tax levied and assessed by
this Ordinance. For purposes of this Ordinance, references in Prior
Ordinances, to specific provisions of the Oklahoma Statutes shall
be deemed to be references to said statutory provisions, as amended.
9.
Amendments. The people of the City of Weatherford, Oklahoma, by their
approval of this Ordinance at the election hereinabove provided for,
hereby authorize the City by Ordinance 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 or in order to make the same consistent with the Oklahoma
Sales Tax Code, as amended, except that the rate of the tax herein
provided for shall not be changed without approval of the qualified
electors of the City as provided by law.
10.
Provisions Cumulative. The provisions hereof shall be cumulative
and in addition to any and all other taxing provisions of City Ordinances.
11.
Severability. The provisions of this Ordinance are severable, and
if any part or provision hereof shall be adjudged invalid by any court
of competent jurisdiction, such adjudication shall not affect or impair
any of the remaining parts or provisions hereof.
d.
Ordinance
No. 2020-06, effective October 1, 2020, terminates September 30, 2030:
1.
Citations and Codification. This Ordinance shall be known and may
be cited as the City of Weatherford Sales Tax Ordinance of 2020 for
Southwestern Oklahoma State University, and the same shall be codified
and incorporated into the Code of Ordinances of the City of Weatherford,
Oklahoma (the "City").
2.
Tax Imposed. There is hereby imposed an excise tax of 0.28% (in addition
to any and all other excise taxes now in force) to be levied upon
the gross proceeds or gross receipts derived from all sales taxable
under the Oklahoma Sales Tax Code.
3.
Purpose of Revenues. It is hereby declared to be the purpose of this
Ordinance to provide revenues to assist Southwestern Oklahoma State
University in funding its rural healthcare education efforts and facilities
for Nursing, Pharmacy, Allied Health and related programs, and/or
for the payment of debt service in connection with obligations issued
by the City and any public trust to finance or refinance the referenced
expenditures and related costs. This project will have a monetary
cap and any tax levied in excess of $7,000,000 will be used to fund
capital projects benefitting the City.
4.
Effective Date; Termination Date. The provisions of this Ordinance
and the collection of the excise tax referenced herein shall become
effective on and after October 1, 2020, subject to approval by a majority
of the qualified electors of the City voting on the same in the manner
prescribed by law. The excise tax referenced herein shall be levied
for a period of 10 years, and shall terminate on September 30, 2030.
5.
No Repeal of Tax. This Ordinance and the excise tax levied pursuant
hereto shall not be repealed by the Board of Commissioners of the
City or by referendum of the registered qualified voters of the City
in the event the proceeds of the referenced excise tax are being used
or have been pledged by the City or any public trust having the City
as beneficiary for the purpose of paying debt service on obligations
issued by the City or any public trust having the City as beneficiary.
6.
Subsisting State Permits. All valid and subsisting permits to do
business issued by the 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.
7.
Payment of Tax. The tax herein levied shall be paid to the Tax Collector
at the time and in the manner and form prescribed for payment of the
state sales tax under the State Tax Law of the State of Oklahoma.
8.
This Tax in Addition to Taxes Currently Levied; Administrative Procedures.
The tax levied hereby is in addition to any and all other excise taxes
levied or assessed by the City pursuant to existing ordinances (the
"Prior Ordinances"); provided, however, that those provisions of said
Prior Ordinances relating to Definitions; Tax Collector Defined; Classification
of Taxpayers; Subsisting State Permits; the portion of Tax Rate--Sales
Subject to Tax, pertaining to Sales Subject to Tax (not rate of Tax);
the provisions of said Prior Ordinances regarding Exemptions; the
provisions of said Prior Ordinances regarding Tax Due When--Returns--Records;
the portion of said Prior Ordinances regarding Tax Constitutes Debt;
Vendor's Duty to Collect Tax; Returns and Remittances--Discounts;
Interest and Penalties--Delinquency; Waiver of Interest and Penalties;
Erroneous Payments--Claim for Refund; Fraudulent Returns; and Records
Confidential shall apply to the excise tax levied and assessed by
this Ordinance. For purposes of this Ordinance, references in Prior
Ordinances, to specific provisions of the Oklahoma Statutes shall
be deemed to be references to said statutory provisions, as amended.
9.
Amendments. The people of the City of Weatherford, Oklahoma, by their
approval of this Ordinance at the election hereinabove provided for,
hereby authorize the City by Ordinance 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 or in order to make the same consistent with the Oklahoma
Sales Tax Code, as amended, except that the rate of the tax herein
provided for shall not be changed without approval of the qualified
electors of the City as provided by law.
10.
Provisions Cumulative. The provisions hereof shall be cumulative
and in addition to any and all other taxing provisions of City Ordinances.
11.
Severability. The provisions of this Ordinance are severable, and
if any part or provision hereof shall be adjudged invalid by any court
of competent jurisdiction, such adjudication shall not affect or impair
any of the remaining parts or provisions hereof.
e.
Ordinance
No. 2020-07, effective October 1, 2020, terminates September 30, 2030:
1.
Citations and Codification. This Ordinance shall be known and may
be cited as the City of Weatherford Sales Tax Ordinance of 2020 for
Weatherford Regional Hospital, and the same shall be codified and
incorporated into the Code of Ordinances of the City of Weatherford,
Oklahoma (the "City").
2.
Tax Imposed. There is hereby imposed an excise tax of 0.15% (in addition
to any and all other excise taxes now in force) to be levied upon
the gross proceeds or gross receipts derived from all sales taxable
under the Oklahoma Sales Tax Code.
3.
Purpose of Revenues. It is hereby declared to be the purpose of this
Ordinance to provide revenues to be used by Weatherford Regional Hospital
to fund the replacement, updating, purchase and maintenance of medical
equipment for diagnostic and treatment purposes, and/or for the payment
of debt service in connection with obligations issued by the City
and any public trust to finance or refinance the referenced expenditures
and related costs. This project will have a monetary cap and any tax
levied in excess of $3,750,000 will be used to fund capital projects
benefitting the City.
4.
Effective Date; Termination Date. The provisions of this Ordinance
and the collection of the excise tax referenced herein shall become
effective on and after October 1, 2020, subject to approval by a majority
of the qualified electors of the City voting on the same in the manner
prescribed by law. The excise tax referenced herein shall be levied
for a period of 10 years, and shall terminate on September 30, 2030.
5.
No Repeal of Tax. This Ordinance and the excise tax levied pursuant
hereto shall not be repealed by the Board of Commissioners of the
City or by referendum of the registered qualified voters of the City
in the event the proceeds of the referenced excise tax are being used
or have been pledged by the City or any public trust having the City
as beneficiary for the purpose of paying debt service on obligations
issued by the City or any public trust having the City as beneficiary.
6.
Subsisting State Permits. All valid and subsisting permits to do
business issued by the 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.
7.
Payment of Tax. The tax herein levied shall be paid to the Tax Collector
at the time and in the manner and form prescribed for payment of the
state sales tax under the State Tax Law of the State of Oklahoma.
8.
This Tax in Addition to Taxes Currently Levied; Administrative Procedures.
The tax levied hereby is in addition to any and all other excise taxes
levied or assessed by the City pursuant to existing ordinances (the
"Prior Ordinances"); provided, however, that those provisions of said
Prior Ordinances relating to Definitions; Tax Collector Defined; Classification
of Taxpayers; Subsisting State Permits; the portion of Tax Rate--Sales
Subject to Tax, pertaining to Sales Subject to Tax (not rate of Tax);
the provisions of said Prior Ordinances regarding Exemptions; the
provisions of said Prior Ordinances regarding Tax Due When--Returns--Records;
the portion of said Prior Ordinances regarding Tax Constitutes Debt;
Vendor's Duty to Collect Tax; Returns and Remittances--Discounts;
Interest and Penalties--Delinquency; Waiver of Interest and Penalties;
Erroneous Payments--Claim for Refund; Fraudulent Returns; and Records
Confidential shall apply to the excise tax levied and assessed by
this Ordinance. For purposes of this Ordinance, references in Prior
Ordinances, to specific provisions of the Oklahoma Statutes shall
be deemed to be references to said statutory provisions, as amended.
9.
Amendments. The people of the City of Weatherford, Oklahoma, by their
approval of this Ordinance at the election hereinabove provided for,
hereby authorize the City by Ordinance 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 or in order to make the same consistent with the Oklahoma
Sales Tax Code, as amended, except that the rate of the tax herein
provided for shall not be changed without approval of the qualified
electors of the City as provided by law.
10.
Provisions Cumulative. The provisions hereof shall be cumulative
and in addition to any and all other taxing provisions of City Ordinances.
11.
Severability. The provisions of this Ordinance are severable, and
if any part or provision hereof shall be adjudged invalid by any court
of competent jurisdiction, such adjudication shall not affect or impair
any of the remaining parts or provisions hereof.
f.
Ordinance
No. 2020-08, effective October 1, 2020, terminates September 30, 2030:
1.
Citations and Codification. This Ordinance shall be known and may
be cited as the City of Weatherford Sales Tax Ordinance of 2020 for
Weatherford Public Schools, and the same shall be codified and incorporated
into the Code of Ordinances of the City of Weatherford, Oklahoma (the
"City").
2.
Tax Imposed. There is hereby imposed an excise tax of 0.05% (in addition
to any and all other excise taxes now in force) to be levied upon
the gross proceeds or gross receipts derived from all sales taxable
under the Oklahoma Sales Tax Code.
3.
Purpose of Revenues. It is hereby declared to be the purpose of this
Ordinance to provide revenues to be used by Weatherford Public Schools
to fund artificial turf for football and a new track with remaining
funds spent on a new HVAC system for the high school, and/or for the
payment of debt service in connection with obligations issued by the
City and any public trust to finance or refinance the referenced expenditures
and related costs. This project will have a monetary cap and any tax
levied in excess of $1,250,000 will be used to fund capital projects
benefitting the City.
4.
Effective Date; Termination Date. The provisions of this Ordinance
and the collection of the excise tax referenced herein shall become
effective on and after October 1, 2020, subject to approval by a majority
of the qualified electors of the City voting on the same in the manner
prescribed by law. The excise tax referenced herein shall be levied
for a period of 10 years, and shall terminate on September 30, 2030.
5.
No Repeal of Tax. This Ordinance and the excise tax levied pursuant
hereto shall not be repealed by the Board of Commissioners of the
City or by referendum of the registered qualified voters of the City
in the event the proceeds of the referenced excise tax are being used
or have been pledged by the City or any public trust having the City
as beneficiary for the purpose of paying debt service on obligations
issued by the City or any public trust having the City as beneficiary.
6.
Subsisting State Permits. All valid and subsisting permits to do
business issued by the 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.
7.
Payment of Tax. The tax herein levied shall be paid to the Tax Collector
at the time and in the manner and form prescribed for payment of the
state sales tax under the State Tax Law of the State of Oklahoma.
8.
This Tax in Addition to Taxes Currently Levied; Administrative Procedures.
The tax levied hereby is in addition to any and all other excise taxes
levied or assessed by the City pursuant to existing ordinances (the
"Prior Ordinances"); provided, however, that those provisions of said
Prior Ordinances relating to Definitions; Tax Collector Defined; Classification
of Taxpayers; Subsisting State Permits; the portion of Tax Rate--Sales
Subject to Tax, pertaining to Sales Subject to Tax (not rate of Tax);
the provisions of said Prior Ordinances regarding Exemptions; the
provisions of said Prior Ordinances regarding Tax Due When--Returns--Records;
the portion of said Prior Ordinances regarding Tax Constitutes Debt;
Vendor's Duty to Collect Tax; Returns and Remittances--Discounts;
Interest and Penalties--Delinquency; Waiver of Interest and Penalties;
Erroneous Payments--Claim for Refund; Fraudulent Returns; and Records
Confidential shall apply to the excise tax levied and assessed by
this Ordinance. For purposes of this Ordinance, references in Prior
Ordinances, to specific provisions of the Oklahoma Statutes shall
be deemed to be references to said statutory provisions, as amended.
9.
Amendments. The people of the City of Weatherford, Oklahoma, by their
approval of this Ordinance at the election hereinabove provided for,
hereby authorize the City by Ordinance 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 or in order to make the same consistent with the Oklahoma
Sales Tax Code, as amended, except that the rate of the tax herein
provided for shall not be changed without approval of the qualified
electors of the City as provided by law.
10.
Provisions Cumulative. The provisions hereof shall be cumulative
and in addition to any and all other taxing provisions of City Ordinances.
11.
Severability. The provisions of this Ordinance are severable, and
if any part or provision hereof shall be adjudged invalid by any court
of competent jurisdiction, such adjudication shall not affect or impair
any of the remaining parts or provisions hereof.
All items that are exempt from the state sales tax shall be
exempt from any sales tax levied by this article. These exemptions
include exemptions of sales subject to other taxes (Title 68, 1991
O.S., Section 1355), of sales to governmental and nonprofit entities
(Section 1356), and of sales of certain agricultural products (Section
1358) as well as general exemptions (Section 1357) and exemptions
for manufacturers (Section 1359) and for corporations and partnerships
(Section 1360).
The tax levied hereunder shall be due and payable at the time
and in the manner and form prescribed for payments of the State Sales
Tax under the Sales Tax Law of the State of Oklahoma.
1.
The tax herein levied shall be paid to the tax collectors at the
time in form and manner provided for payment of state sales tax under
the Sales Tax Law of Oklahoma.
2.
The brackets system for the collection of the 3% City sales tax by
the tax collectors, shall be as the same is hereafter adopted by the
agreement of the City of Weatherford, and the tax collectors, in the
collection of both the 3% City sales tax and the 4.50% state sales
tax.
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 such as
any other debt.
1.
The tax levied hereunder shall be paid by the consumer or used 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 the article, or an amount equal as nearly as possible
or practicable to the average equivalent thereof.
2.
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.
3.
A vendor who willfully or intentionally fails, neglects or refuses
to collect the full amount of the tax levied by this article 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 part of the tax herein levied, 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
$100 plus costs.
Returns and remittances of the tax herein levied and collected
shall be made to the tax collector at the time and in the manner form
and amounts as prescribed for returns and remittances required by
the Oklahoma Sales Tax Code; and remittances of taxes collected hereunder
shall be subject to the same discount as may be allowed by said code
for collection of state sales taxes.
Section 217 of Title 68, 1991 O.S., is hereby adopted and made
a part of this article, and interest and penalties at the rates and
in amounts as therein specified are hereby levied and shall be applicable
in cases of delinquency in reporting and paying the tax levied by
this article. 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 this article shall cause such tax to be delinquent.
In addition, if such delinquency continues for a period of five days
the taxpayer shall forfeit his claim to any discount allowed under
this article.
The interest or penalty or any portion thereof accruing by reason
of a taxpayer's failure to pay the City 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 tax provided in Title 68,
1991 O.S., Section 220; and to accomplish the purpose of this section
the applicable provisions of said Section 220 are hereby adopted by
reference and made a part of this article.
Refunds of erroneous payment of the City sales tax herein levied
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 sales tax as set forth in Title 68,
1991 O.S., 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 article.
In addition to all civil penalties provided by this article,
the willful failure or refusal of any taxpayer to make reports and
remittances herein required, or the making of any false and fraudulent
reports for the purpose of avoiding or escaping payment of tax or
portion thereof rightfully due under this article shall be an offense,
and upon conviction thereof the offending taxpayer shall be subject
to a fine not more than $100 plus costs.
The confidential and privileged nature of the records and files
concerning the administration of the City sales tax is legislatively
recognized and declared, and to protect the same the provisions of
Title 68, O.S. 1991, Section 205 of the Oklahoma Sales Tax Code, and
each subsection thereof is hereby adopted by reference and made fully
effective and applicable to administration of the City sales tax as
is here set forth in full.
The people of the City of Weatherford, by their approval is
this ordinance at the election herein above provided, hereby authorized
the City Commission by ordinances duly enacted to make such administrative
and technical changes or additions in the method and manner of administration
and enforcing this article 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.
The provisions hereof shall be cumulative, and in addition to
any and all other taxing provisions of City ordinances.
The provisions hereof are hereby declared to be severable, and
if any section, paragraph, sentence or clause of this article 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.
