[Ord. No. 2018-01; Ord. No. 2018-04]
a.
There is hereby levied and there shall be paid by every person storing,
using or otherwise consuming within the City tangible, personal property
purchased or brought into this City, an excise tax on the storage,
use, or other consuming within the City of such property at the rate
of 4.5% of the purchase price of such property. Such tax shall be
paid by every person storing, using, or otherwise consuming, within
the City, tangible, personal property purchased or brought into the
City. The additional tax levied hereunder shall be paid at the time
of importation or storage of the property within the City 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 City, but which is stored
in the City pending shipment outside the City or which is temporarily
retained in the City for the purpose of fabrication, 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; provided,
that the amount deducted shall not exceed the amount that would have
been due if the taxes imposed by the City had been levied on the sale
of such goods or services.
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. 2018-04, effective May 31, 2018: Section 1 of Ordinance
Number 1985-2 of the City of Weatherford, being an ordinance assessing
an excise tax on 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 Weatherford, Oklahoma, is hereby amended
by deleting the words "4%" on the sixth line thereof and substituting
the words "4.5%" in place and instead thereof.
d.
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.
e.
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.
f.
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.
g.
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.
The provisions of this article shall not apply:
1.
In respect to the use of an article of tangible, personal property
brought into the City by a nonresident individual visiting in this
City for his personal use or enjoyment while within the City;
2.
In respect to the use of tangible, personal property purchased for
resale before being used;
3.
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 Weatherford 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 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 Weatherford Use Tax Ordinance, the provisions
of this article 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 Weatherford 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;
4.
In respect to the use of machinery and equipment purchased and used
by persons establishing new manufacturing or processing plants in
the City, and machinery and equipment purchased and used by persons
for the operation of manufacturing plants already established in the
City. 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 Oklahoma Sales
Tax Code. The term "manufacturing plants" shall mean those establishments
primarily engaged in manufacturing or processing operations, and generally
recognized as such;
5.
In respect to the use of tangible, personal property now specifically
exempted from taxation under the Oklahoma Sales Tax Code;
6.
In respect to the use of any article of tangible, personal property
brought into the City by an individual with intent to become a resident
of this City where such personal property is for such individual's
personal use or enjoyment;
7.
In respect to the use of any article of tangible personal property
used or to be used by commercial airlines or railroads;
8.
In respect to livestock purchased outside Oklahoma and brought into
this City for feeding or breeding purposes, and which is later resold.
The tax levied by this article is due and payable at the time
and in the manner and form prescribed for payment of the Oklahoma
Use Tax Code.
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.
Every retailer or vendor maintaining places of business both
within 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 City shall at the time of making such sales collect the
use tax levied by this article from the purchaser 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 Commission
the name and address of all his agents operating in this City and
location of any and all distribution or sales houses or offices or
other places or businesses in this City.
The Tax Commission may, in its discretion, upon application,
authorize the collection 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 City
and by the out-of-state place of business 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 City. 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
with his knowledge for use within this City. 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 City. Provided, however, that in all instances where
such sales are made or completed by delivery to the purchaser within
this City 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 City sales
tax at the point of delivery and the tax shall be collected and reported
under taxpayer's sales tax permit number accordingly.
Whenever any retailer or vendor not maintaining a place of business
in this state, or both within and without this state, and authorized
to collect the tax herein levied, fails to comply with any of the
provisions of this article 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 Title 68 O.S. 1991, 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 article, the Oklahoma Use Tax Code,
or any order, rules or regulations of the Tax Commission.
Returns and remittances of the tax herein levied and collected
shall be made 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 217, Title 68, O.S. 1991 is hereby adopted and made
a part of this article, 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 article. 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 article shall cause
such tax to be delinquent. In addition, if such delinquency continues
for a period of five days, the retailer or vendor shall forfeit his
claim to any discount allowed under this article.
The interest or penalty or any portion thereof accruing by reason
of a retailer's or vendor'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 Use
Tax provided in Title 68 O.S. 1991, 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.
Refund of erroneous payment of the City use 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 Use Tax as set forth in Title 68,
O.S. 1991, 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
report for the purpose of avoiding or escaping payment of any tax
or portion thereof rightfully due under this article shall be an offense,
and upon conviction thereof the offending taxpayer shall be punished
by a fine of not more than $100 and costs. Each day of noncompliance
with this article shall constitute a separate offense.
The confidential and privileged nature of the records and files
concerning the administration of the City use tax legislatively recognized
and declared, and to protect the same the provisions of Title 68,
1991 O.S., Section 205, of the State Use Tax Code, and each subsection
thereof, is hereby adopted by reference and made fully effective and
applicable to administration of the City use tax as is herein set
forth in full.
The provisions hereof shall be cumulative, and in addition to
any and all other taxing provisions of the 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.
The definitions of words, terms, and phrases contained in the
Oklahoma Use Tax Code, Section 1401, Title 68, 1991 O.S., are hereby
adopted by reference and made a part of this article. In addition
thereto, the following words and terms shall be defined as follows:
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
hereunder shall be as prescribed by state law for purposed of the
Oklahoma Use Tax Code.
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 article hereby ratified, confirmed, and adopted in lieu of
any requirement for an additional City permit for the same purpose.
It is hereby declared to be the purpose of this article to provide
revenues for the support of the functions of the municipal government
of the City, and any and all revenues derived hereunder may be expended
by the governing body of the City for any purpose for which funds
may be lawfully expended as authorized.
This article shall be known and may be cited as "City of Weatherford
Use Tax Ordinance" and shall be codified in the Code of the Ordinances
of the City of Weatherford.
This article shall become effective on and after March 3, 1985
and as further amended by subsequent ordinances.
