Oklahoma City Municipal Code § 52-16 Short title.
§ 52-16. - Short title.
This article may be defined and cited as the City Sales Tax Code.
(Code 1970, § 14-1; Code 1980, § 52-16)
SALES TAX CODE
Oklahoma City Municipal Code ch. 52, art. II
in effectOklahoma City Municipal Code § 52-17 Definitions.
§ 52-17. - Definitions.
(a) The definitions of words, terms and phrases contained in 68 O.S. § 1352 are hereby adopted by reference and made a part of this article.
(b) The term "tax collector" shall mean the department of the City government or the official agency of the State duly designated by law or contract and authorized by law to administer the collection of the tax levied under this article.
(Code 1970, § 14-2; Code 1980, § 55-17)
Oklahoma City Municipal Code § 52-18 Subsisting State permits.
§ 52-18. - Subsisting State permits.
All valid and subsisting permits to do business issued by the State Tax Commission pursuant to the Oklahoma Sales Tax Code are, for the purposes of this article, hereby ratified, confirmed and adopted in lieu of any requirement for an additional City permit for the same purpose.
(Code 1970, § 14-3; Code 1980, § 52-18)
Oklahoma City Municipal Code § 52-19 Vendor's tax duties.
§ 52-19. - Vendor's tax duties.
(a) The tax levied under this article shall be paid by the consumer or user to the vendor. Each and every vendor in this City shall collect from the consumer or user the full amount of the tax levied, or an amount equal as nearly as possible or practical to the average equivalent thereof.
(b) Vendors shall add said tax or the average equivalent thereto, 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.
(c) No vendor shall intentionally fail, neglect or refuse to:
(1) collect the full amount of the tax levied;
(2) comply with the provisions of this article.
(d) No vendor shall:
(1) remit or rebate, directly or indirectly, all or any part of said tax to a consumer or user;
(2) advertise, making any statement verbally or otherwise which infers that he is absorbing the tax or paying the tax for the consumer or user.
(Code 1970, § 14-4; Code 1980, § 52-19)
Oklahoma City Municipal Code § 52-20 Gross receipts subject to excise tax.
§ 52-20. - Gross receipts subject to excise tax.
An excise tax of two percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of this State, 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;
(3) transportation for hire of persons by common carriers, including railroads, both steam and electric, motor transportation companies, taxicab companies, Pullman car companies, airlines and all other means of transportation for hire;
(4) service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with transmission of any message;
(5) printing or printed matter of all types, kinds and characters and the service of printing or over-printing;
(6) service of furnishing rooms by hotels, apartment hotels, public roominghouses and public lodginghouses and tourist camps;
(7) service of furnishing storage or parking privileges by auto hotels and parking lots;
(8) 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;
(9) advertising of all kinds, types and character, including any and all devices used for advertising purposes and the servicing of any advertising devices, except as provided in Paragraph (15) of Section 52-24;
(10) dues or fees to clubs, and the sale of tickets or admission to places of amusement, to athletic, entertainment, recreational events, or dues or fees for the privilege of having access to or the use of amusement, entertainment, athletic or recreational facilities, including free or complimentary passes, tickets, dues or fees which are hereby declared to have a value equivalent to the sale price of regularly priced tickets, passes, admissions, fees or dues of like kind or character;
(11) sales of services and tangible personal property made for the purpose of developing real estate, even though such real estate is intended for resale as real property, are hereby declared to be sales to consumers or users. Sales of service and tangible personal property, including materials, supplies and equipment made to contractors who use same in the performance of any contract, are hereby declared to be sales to consumers or users and not sales for resale. Sales of tangible personal property to persons who are primarily engaged in selling their services shall be deemed sales to consumers or users and, therefore, taxable. Sales of tangible personal property to peddlers, solicitors and other salesmen who do not have established places of business shall be deemed to be sales to consumers or users, and, therefore, taxable.
(Code 1970, § 14-5; Code 1980, § 52-20)
Oklahoma City Municipal Code § 52-21 Additional excise tax on gross receipts for funding of police, firefighting and fire rescue services, facilities and equipment.
§ 52-21. - Additional excise tax on gross receipts for funding of police, firefighting and fire rescue services, facilities and equipment.
(a) In addition to and cumulative of the excise tax of two percent levied upon gross proceeds or gross receipts derived from all sales taxable under Section 52-20 of the City Sales Tax Code, an excise tax in the additional amount of ¾ percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11) of Subsection (a) of Section 52-20.
(b) The additional excise tax levied pursuant to Section 52-21(a) of this article shall be expended only for the following purposes:
(1) one-half of said tax shall be expended only for the purposes of providing police services, facilities or equipment, commencing with:
a. the funding of a minimum additional 200 fully equipped police officers for the Police Department;
b. the funding of purchase, maintenance and operation costs for 192 fully equipped new police cars;
c. the funding of purchase, maintenance and operation costs for 80 additional vehicles to complete implementation of the "Take-Home-Car-Program" for the Oklahoma City uniformed police force;
d. the funding of purchase, maintenance and operation costs to replace the police motorcycle fleet;
e. the funding of purchase, maintenance and operation for a new police mobile command post;
f. the purchase of new equipment for the Oklahoma City Police Department, including but not limited to radios, a report recording system, microfilming equipment, mobile data terminals, a digital mug-shot system, personal computers, a public safety enhancement system, a pneumatic target turning system, a firearms training system, audiovisual equipment, audio recording equipment, a fume hood, a gas chromatograph, and blood analysis testing equipment;
g. the funding of improvements to Oklahoma City Police Department buildings and facilities, including but not limited to redesign of the heating and air conditioning unit in the Oklahoma City Police Department headquarters building, refurbishing the police training center, paving the road leading to the police firearms range, construction of a heliport on the roof of the Oklahoma City police headquarters, and jail building renovation;
h. the funding of other projects which provide police services, facilities or equipment.
(2) one-half of said tax shall be expended only for the purposes of providing firefighting and fire rescue services, facilities or equipment, commencing with:
a. construction and equipping a new fire station in the vicinity of Southwest 15th Street and Mustang Road, Oklahoma City;
b. construction and equipping a new fire station in the vicinity of Northwest 93rd Street and Council Road, Oklahoma City;
c. construction and equipping of a new fire station in the vicinity of Southwest 134th Street and South May, Oklahoma City;
d. construction and equipping of a new fire station in the vicinity of Southeast 104th Street and Peebly Road, Oklahoma City;
e. construction and equipping of a new fire station in the vicinity of Northwest 164th Street and North Pennsylvania Avenue, Oklahoma City;
f. replacement of vehicles used by the Oklahoma City Fire Department;
g. purchase of maintenance of firefighting tools and equipment;
h. the funding of a minimum additional 200 fully equipped firefighters for the Oklahoma City Fire Department; and
i. the funding of other projects which provide firefighting or fire rescue services, facilities or equipment.
(c) (1) there is hereby established a limited-purpose tax fund to be known as the "police services, facilities or equipment tax fund" into which ½ of all revenues collected pursuant to this Section 52-21 shall be deposited.
(2) there is hereby established a limited-purpose tax fund to be known as the "firefighting and fire-rescue services, facilities or equipment tax fund" into which ½ of all revenues collected pursuant to this Section 52-21 shall be deposited.
(3) monies in said limited-purpose tax funds shall be accumulated from year to year and shall be placed in an insured interest-bearing account and the interest which accrues on each such fund shall be retained in the respective fund. Said limited-purpose tax funds shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Monies in each limited-purpose tax fund shall be expended only as accumulated and only for the respective limited purposes described in Sections 52-21(b)(1) and 52-21(b)(2) above. Monies in the limited-purpose tax funds may be appropriated for the authorized purposes provided by law.
(Code 1980, § 52-20.1; Ord. No. 19226, § 1, 6-27-89)
Oklahoma City Municipal Code § 52-22 Additional excise on gross receipts for funding of Oklahoma City Zoo.
§ 52-22. - Additional excise on gross receipts for funding of Oklahoma City Zoo.
(a) In addition to, and cumulative of, the excise tax of two percent levied by Section 52-20 upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of this State and the excise tax of ¾ percent levied by Section 52-21 upon the gross proceeds or the gross receipts derived from all sales taxable under the sales tax law of this State, an excise tax in the additional amount of ⅛ percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of this State, including but not exclusive of the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11) of Subsection (a) of Section 52-20.
(b) The additional excise tax levied pursuant to this Section 52-22 shall be expended only for funding the Oklahoma City Zoo, including, without limitation, the following:
(1) the funding of the establishment, maintenance, replacement, and expansion of zoological parks and gardens and other collections in connection with the Oklahoma City Zoo.
(2) the funding of the establishment, maintenance, replacement, and expansion of entertainment facilities in connection with the Oklahoma City Zoo.
(3) the funding of the acquisition, maintenance, and replacement of real property, improvements thereto, and buildings thereon in connection with the Oklahoma City Zoo.
(4) the funding of the acquisition, maintenance, and replacement of personal property in connection with the Oklahoma City Zoo, including, without limitation:
a. the acquisition, maintenance and replacement of animals, plants, and other specimens in connection with the Oklahoma City Zoo;
b. the acquisition, maintenance, and replacement of equipment and supplies in connection with the Oklahoma City Zoo.
(5) the funding of the operational expenses of the Oklahoma City Zoo, including, without limitation:
a. promotional expenses in connection with the Oklahoma City Zoo.
b. compensation expenses in connection with the Oklahoma City Zoo.
c. insurance expenses in connection with the Oklahoma City Zoo.
d. interest expenses in connection with the Oklahoma City Zoo.
e. expenses associated with concessions and other entertainment facilities operated in connection with the Oklahoma City Zoo.
f. other operating expenses of the Oklahoma City Zoo of a type normally associated with a major metropolitan zoo.
(6) the funding of educational research and programs in connection with the Oklahoma City Zoo.
(7) the funding of conservation programs in connection with the Oklahoma City Zoo.
(8) the funding of all other expenses deemed necessary or advisable by the Oklahoma City Zoological Trust in connection with the operation of the Oklahoma City Zoo.
(c) (1) there is hereby established a limited-purpose tax fund to be known as the "Oklahoma City Zoo tax fund" into which all revenues collected pursuant to this Section 52-22 shall be deposited.
(2) monies in such limited-purpose tax fund shall be accumulated from year to year. Such limited-purpose tax fund shall be placed in an insured interest-bearing account and the interest which accrues on such limited-purpose tax fund shall be retained in such limited-purpose tax fund. Such limited-purpose tax fund shall be non-fiscal and shall not be considered in computing any levy when this City makes its estimate to the Excise Board for needed appropriations. Money in such limited-purpose tax fund shall be expended only as accumulated and only for the purpose described in Section 52-22(b).
(Code 1980, § 52-20.2; Ord. No. 19441, § 1, 7-17-90)
Oklahoma City Municipal Code § 52-23 Additional limited-term excise tax on gross receipts for funding of metropolitan projects.
§ 52-23. - Additional limited-term excise tax on gross receipts for funding of metropolitan projects.
(a) In addition to, and cumulative of, the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, the excise tax of ¾ percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, and the excise tax of ⅛ percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, a limited-term excise tax in the additional amount of one percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter. The limited term of the additional excise tax levied pursuant to this Subsection 52-23(a) is specified in Subsection 52-23(h) below.
(b) The additional limited-term excise tax levied pursuant to Subsection 52-23(a) above may be expended only for the following limited purposes (the "main projects"):
(1) improvements related to the North Canadian River (which may include without limitation the construction or installation of dams, the construction of a canal, and/or the construction, installation, or provision of public amenities such as landscaping, trails, docks, picnic areas, recreation areas, parking facilities, and/or lighting);
(2) a metropolitan learning center (to include but not be limited to a main library facility);
(3) a baseball park meeting not less than "AAA" professional baseball standards;
(4) the improvement of the Myriad Convention Center and/or related facilities;
(5) the improvement of the civic center music hall and/or related facilities;
(6) the improvement of the Oklahoma City fairgrounds and/or related facilities;
(7) an indoor sports/convention facility meeting not less than National Hockey League (NHL) or National Basketball Association (NBA) standards;
(8) all or part of a transportation system and/or related facilities to provide access between Interstate Highway 40 and Meridian Avenue and downtown Oklahoma City; provided, said system and/or facilities shall be funded only if a Federal grant covering not less than 50 percent of applicable costs is obtained;
(9) site acquisition, site preparation, site improvements, infrastructure, parking facilities, personal property, engineering fees, architectural fees, and/or legal fees related to one or more of the main projects listed above in Subsections 52-23(b)(1) through (b)(8), inclusive;
(10) the payment of principal and interest on and the costs of issuance of notes or other short-term obligations in support of one or more of the main projects listed above in Subsections 52-23(b)(1) through (b)(9), inclusive, issued by a public trust of which the City is the sole beneficiary; and/or
(11) the payment of senior citizens tax refunds authorized by Subsection 52-23(f) below and administrative costs related thereto.
The main projects listed above in Subsections 52-23(b)(1) through (b)(10), inclusive, may be commenced, continued, completed, and/or concluded, in whole or in part, as and in the order deemed appropriate by Council.
(c) Upon conclusion of the main projects listed above in Subsections 52-23(b)(1) through (b)(10), inclusive, the additional limited-term excise tax levied pursuant to Subsection 52-23(a) above may be expended for the following supplemental limited purposes (the "supplemental projects"):
(1) additional improvements to the Oklahoma City fairgrounds and/or related facilities not funded under the main project listed above in Subsection 52-23(b)(6);
(2) all or part of a transportation system and/or related facilities to provide access between downtown Oklahoma City and the vicinity of Remington Park; provided, said system and/or facilities shall be funded only if a Federal grant covering not less than 50 percent of applicable costs is obtained;
(3) art, natural history, history, cultural, or educational museums and/or facilities;
(4) site acquisition, site preparation, site improvements, infrastructure, parking facilities, personal property, engineering fees, architectural fees, and/or legal fees related to one or more of the supplemental projects listed above in Subsections 52-23(c)(1) through (c)(3), inclusive;
(5) the payment of operating costs, maintenance costs, and/or capital replacement costs related to one or more of the main or supplemental projects listed above in Subsections 52-23(b)(1) through (b)(9), inclusive, or Subsections 52-23(c)(1) through (c)(4), inclusive, as applicable; and/or
(6) the payment of principal and interest on and the costs of issuance of notes or other short-term obligations in support of one or more of the supplemental projects listed above in Subsections 52-23(c)(1) through (c)(5), inclusive, issued by a public trust of which the City is the sole beneficiary.
The supplemental projects listed above in Subsections 52-23(c)(1) through (c)(6), inclusive, may be commenced, continued, completed, and/or concluded, in whole or in part, as and in the order deemed appropriate by Council.
As used in Subsection 52-23(c), the phrase "conclusion of the main projects" shall mean the final funding of the main projects in the amount(s) determined by Council.
(d) There is hereby established a limited-purpose tax fund to be known as the "Oklahoma City metropolitan projects tax fund" into which all revenues collected pursuant to Subsection 52-23(a) above shall be deposited. Monies in said limited-purpose tax fund shall be accumulated from year to year. Said fund shall be placed in an insured interest-bearing account and the interest which accrues on the fund shall be retained in the fund. Said limited-purpose tax fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Monies in said limited-purpose tax fund shall be expended only as accumulated and only for the limited purposes ("main projects" or "supplemental projects") described in Subsection 52-23(b) or Subsection 52-23(c), as applicable.
(e) Prior to expenditure of any monies in the Oklahoma City metropolitan projects tax fund, Council shall establish or designate a Citizens Oversight Board to review expenditures of such monies and submit recommendations to Council regarding such expenditures.
(f) Refunds of the additional limited-term excise tax levied under Subsection 52-23(a) above are hereby authorized in accordance with the following provisions:
(1) a person who is a resident of the City, who actually paid the additional limited-term excise tax of one percent levied under Subsection 52-23(a) above, and who was a senior citizen at all times during the calendar year in which the tax was paid, may file a claim with the City for a refund of tax payments made during the applicable calendar year. Only one refund claim shall be filed or allowed per person per calendar year. The amount of any refund allowed hereunder shall not exceed $32.00 per person per calendar year.
(2) claims for refunds of taxes paid during a calendar year shall be filed with the Chief Financial Officer on claim forms provided by the Chief Financial Officer or designee and shall be filed no earlier than January 1 of the succeeding calendar year and no later than March 1 of the succeeding calendar year. Failure to file a claim on or before March 1 of the succeeding calendar year shall constitute a forfeiture of a person's right to receive a refund for taxes paid during the preceding calendar year. Only one claim may be filed per person per calendar year.
(3) no person shall be entitled to a refund based on a claim filed under Subsection 52-23(f)(1) above unless there shall be attached to and made a part of such claim a statement, signed under the penalty of perjury, on a form approved by the Council and provided by the Chief Financial Officer or designee, containing appropriate certifications to verify said claim.
(4) a.
The Chief Financial Officer or designee shall review all claims received by him and shall examine the statements attached thereto as to the claimant's eligibility to receive a refund; and may request such further information and documentation, including without limiting the generality thereof any documents listed below, as needed to verify the claimant's eligibility. Any documents submitted shall be confidential, handled so as to protect the privileged nature of the same, and returned to the claimant after the Chief Financial Officer or designee has reviewed the same. The documents referred to above are:
1. acceptable proof of residence, which may include without limitation a driver's license or voter identification card;
2. acceptable proof of age, which may include without limitation a driver's license or Medicare identification card; and/or
3. any other information deemed necessary by the Director.
b. if a person shall otherwise be eligible for a refund under other provisions hereof, the Chief Financial Officer or designee may recommend payment of the claim if he is satisfied that the claimant has not willfully made any false statement in the claim for the purpose of obtaining a refund and if the claimant cooperated with the request of the Chief Financial Officer or designee for information and documentation under Subsection 52-23(f)(4)a above.
c. the Director shall submit each claim to the Council together with his recommendation for approval or disapproval of same. If the recommendation of the Chief Financial Officer or designee shall be that a claim be disapproved, the Director shall accompany his recommendation to the Council with a concise statement of reasons for such recommendation.
(5) if the Council shall determine, in its discretion, that the claimant is eligible for a refund of taxes paid under the provisions of this Subsection 52-23(f), it shall approve the claim for refund, but without interest, subject to the limitations as to amount contained in Subsection 52-23(f)(1) above.
(6) a person who shall willfully make a false statement in any claim for a refund or who signs a false or fraudulent claim for the purpose of defrauding the City shall be guilty of an offense against the City and may be declared to be ineligible to receive refunds of taxes levied under Subsection 52-23(a) above for such period of time as the Council, in its discretion, may deem appropriate.
(7) the following words, terms, and phrases when used in this Subsection 52-23(f) shall have the meanings ascribed to them below:
a. Calendar year means the 12-month period commencing on January 1 of any year and ending on December 31 of the same year.
b. Director means the Chief Financial Officer of the City; and
c. Senior citizen means a person 65 years of age or older.
(8) in addition to all other powers granted to the Director under this chapter, he is hereby authorized and empowered:
a. to make, adopt and amend rules and regulations appropriate to carrying out this Subsection 52-23(f);
b. to delegate his functions under this Subsection 52-23(f) to an assistant or other employee or employees of the City; and
c. to prescribe methods for determining the eligibility for a refund under this Subsection 52-23(f).
(g) Except as specifically defined in this article, the words and terms used in this Section 52-23 shall have and be given their plain, ordinary, and customary meaning.
(h) The additional excise tax levied pursuant to Subsection 52-23(a) above shall be for a limited term of five and one-half years beginning at 12:00 a.m. on January 1, 1994, and ending at 12:00 a.m. on July 1, 1999.
(Ord. No. 20045, § 1(52-20.3), 10-19-93, eff. 12-14-93; Ord. No. 21132, § 1, 10-6-98; Ord. No. 27506, § 7, 1-16-24)
Oklahoma City Municipal Code § 52-23.1 Additional excise tax on gross receipts for funding City capital improvements.
§ 52-23.1. - Additional excise tax on gross receipts for funding City capital improvements.
(a) In addition to and cumulative of the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, a limited-term excise tax in the additional amount of one-half percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The additional limited-term excise tax levied pursuant to Subsection 52-23.1(a) above may be expended only for the limited purpose of providing City capital improvements, including without limitation the following City capital improvements:
(1) Oklahoma City Fire Department vehicles;
(2) Oklahoma City Police Department vehicles;
(3) Oklahoma City Fire Department information systems;
(4) Oklahoma City Police Department information systems;
(5) Oklahoma City Fire Department mobile data systems;
(6) Oklahoma City Police Department mobile data systems;
(7) Oklahoma City Police Department helicopters;
(8) a City radio communications system;
(9) city public safety computer-aided dispatch systems;
(10) a City communications network to support City mobile data systems, including without limitation Oklahoma City Fire Department mobile data systems, Oklahoma City Police Department mobile data systems, and general City mobile data systems;
(11) a City public emergency warning system; and
(12) if deemed necessary or appropriate by Council for cash-flow purposes, the payment of principal and interest on and the costs of issuance of notes or other short-term obligations not exceeding a term of five years, issued by a City public trust for the purpose of providing one or more City capital improvements.
Provided, the City capital improvements listed above in Subsections 52-23.1(b)(1) through 52-23.1(b)(12), inclusive, may be commenced, continued, completed, and/or concluded, in whole or in part, as and in the order deemed appropriate by Council.
(c) Pursuant to authority of 11 O.S. § 17-109 and 68 O.S. § 2701(B), there is hereby created a limited-purpose fund to be known as the "Oklahoma City Capital Improvement Fund" (hereinafter the "Fund") into which all revenues collected pursuant to Subsection 52-23.1(a) above shall be deposited. Money in the Fund shall be accumulated from year-to-year. The Fund shall be placed in an insured interest-bearing account and the interest which accumulates on the Fund shall be retained in the Fund. The Fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Money in the Fund shall be expended only as accumulated and only for the limited-purpose specified in Subsection 52-23.1(b) above.
(d) The additional excise tax levied pursuant to Subsection 52-23.1(a) above shall be for a limited term of 32 months, beginning at 12:00 a.m. on July 1, 2000, and ending at 12:00 a.m. on March 1, 2003.
(e) For purposes of this section, the term capital improvement shall have and be given the same meaning as set forth in 11 O.S. § 17-110.
(Ord. No. 21385, § 1, 12-21-99)
Oklahoma City Municipal Code § 52-23.2 Additional excise tax on gross receipts for providing or improving certain public schools or public school facilities and/or for demolishing certain abandoned public schools or public school facilities.
§ 52-23.2. - Additional excise tax on gross receipts for providing or improving certain public schools or public school facilities and/or for demolishing certain abandoned public schools or public school facilities.
(a) In addition to and cumulative of the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and the limited-term excise tax of one-half percent levied by Section 52-23.1 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, an additional limited-term excise tax at the rates specified in Subsection (b) of this section is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Section 52-20 of this chapter.
(b) The rates for the additional excise tax levied by Subsection (a) of this section shall be as follows:
(1) from 12:00 a.m. on January 1, 2002, until 12:00 a.m. on April 1, 2003, the rate of said excise tax shall be one-half percent; and
(2) from 12:00 a.m. on April 1, 2003, until the expiration of said excise tax at 12:00 a.m. on January 1, 2009, the rate of said excise tax shall be one percent.
(c) The additional excise tax levied pursuant to Subsection 52-23.2(a) above may be expended for providing or improving public schools or public school facilities attended by City-resident students by any one or more of the following expenditures:
(1) funding the purchase of a public school site or sites attended (or to be attended) by City-resident students;
(2) funding the erection or purchase and complete or partial furnishing and equipping of a public school building or buildings attended (or to be attended) by City-resident students;
(3) funding repairs to an existing public school building or buildings attended by City-resident students;
(4) funding the purchase of public school furniture or fixtures for a public school site or sites or a public school building or buildings attended by City-resident students;
(5) funding improvements to a public school site or sites attended by City-resident students;
(6) funding transportation equipment to convey pupils to and from a public school or schools attended by City-resident students;
(7) funding the purchase of equipment for a public school or schools attended by City-resident students;
(8) funding any project or projects undertaken by a school district to provide or improve public schools or public school facilities that are or will be attended by City-resident students; provided, expenditures for any such project or projects shall be limited to the expenditures listed in Subsections (c)(1) through (c)(7), inclusive, or (c)(10), of this section;
(9) funding any City public trust that has as one of its purposes the provision or improvement of public schools or public school facilities; provided, revenues expended by the City to fund a City public trust pursuant to this Subsection (c)(9) may be expended by the public trust for the purpose of providing or improving public schools or public school facilities that are or will be attended by City-resident students by any one or more of the expenditures listed in Subsections (c)(1) through (c)(8), inclusive, or (c)(10), of this section; and/or
(10) funding any or all item(s), article(s), cost(s) or expense(s) incidental or related in any way to the aforesaid purpose or to any of the funding items listed above in Subsections (c)(1) through (c)(9) of this section, inclusive, including without limitation the funding of incidental or related administrative costs of:
a. a public school or its school district;
b. the City; and/or
c. any City public trust that has as one of its purposes the provision and/or improvement of public schools or public school facilities;
said incidental or related item(s), article(s), cost(s) and/or expenses(s) may include, without limitation, any or all incidental or related administrative costs, architectural costs, engineering costs, consulting costs, demolition costs, legal costs, costs of tort claims, judgments, and/or principal and interest on bonds, notes or other obligations issued by a City public trust for the purpose of providing or improving public schools or public school facilities attended (or to be attended) by City-resident students.
Provided, notwithstanding the above-stated purpose and expenditures, the additional excise tax levied pursuant to Subsection 52-23.2(a) above may also be expended for demolition of public school buildings or public school facilities located within the corporate limits of the City that have been abandoned for public school use by a school district.
(d) Pursuant to authority of 68 O.S. § 2701(B), there is hereby created a limited-purpose fund to be known as the "Oklahoma City Metropolitan Area Public Schools Sales Tax Fund" (hereinafter the "fund") into which all revenues collected pursuant to this section shall be deposited. Money in the fund shall be accumulated from year-to-year. The fund shall be invested as provided by law, and any earnings on such investments shall be retained in the fund. The fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Money in the Fund shall be expended only as accumulated and only for the limited-purpose or expenditures specified in Subsection 52-23.2(c) above.
(e) The additional excise tax levied pursuant to Subsection 52-23.2(a) above (with rates as set by Subsection (b) of this section) shall be for a limited term of seven (7) years, beginning at 12:00 a.m. on January 1, 2002, and ending at 12:00 a.m. on January 1, 2009.
(f) For the purposes of this section, the following terms shall have the meanings indicated:
(1) city-resident student shall mean a student who meets the criteria set forth in both (1)a. and (1)b. below, to wit:
a. the student is officially enrolled at a public school of a school district located in whole or in part within the corporate limits of the City and his or her official address of enrollment is an address located within the legal boundaries of the City; and
b. the student also meets any one of the following:
1. his or her official address of enrollment is an address located within the legal boundaries of the school district that operates the public school or public school facilities that the student attends (viz., the student is a resident of the school district); or
2. he or she transferred into the school district that operates the public school or public school facilities that the student attends pursuant to 70 O.S. 1991, § 8-101 (or any similar successor statutory provision) (viz., the student transferred because he or she is in a grade that was not offered in the school district of residence); or
3. he or she transferred into the school district that operates the public school or public school facilities that the student attends pursuant to 70 O.S. § 8-104 (or any similar successor statutory provision) (viz., the student was an emergency transfer); or
4. he or she transferred into the school district that operates the public school or public school facilities that the student attends pursuant to 70 O.S. § 8-106 (or any similar successor statutory provision) (viz., the student transferred because school was dispensed with in the school district of residence); or
5. he or she transferred into the school district that operates the public school or public school facilities that the student attends pursuant to 70 O.S. § 1-113 (or any similar successor statutory provision) (viz., the student transferred because the school district of residence did not offer required special education services).
Whenever used in this section in its plural form (City-resident students), the term shall be deemed to include both the singular and the plural forms of that term.
(2) public school shall have the meaning set forth in the Oklahoma School Code, codified as 70 O.S. § 1-101, et seq., and specifically as such term is defined by 70 O.S. §§ 1-106 and 3-132(B), or by any successor statutory provisions defining the term public school; provided, such term shall be limited to schools situated within school districts located in whole or in part within the corporate limits of the City; provided further, such term is not intended and shall never be construed to include junior colleges, area vocational-technical school districts, community colleges, or universities.
(3) school district shall have the meaning set forth in the Oklahoma School Code, codified as 70 O.S. § 1-101, et seq., and specifically as such term is defined by 70 O.S. § 1-108, or by any successor statutory provisions defining the term school district; provided, such term shall be limited to school districts located in whole or in part within the corporate limits of the City; provided further, such term is not intended and shall never be construed to include junior colleges, area vocational-technical school districts, community colleges or universities.
(Ord. No. 21805, § 1, 9-11-01)
Oklahoma City Municipal Code § 52-23.3 Additional excise tax on gross receipts for funding City sports facilities.
§ 52-23.3. - Additional excise tax on gross receipts for funding City sports facilities.
(a) In addition to and cumulative of the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, a limited-term excise tax in the additional amount of one percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The additional limited-term excise tax levied pursuant to Subsection 52-23.3(a) above may be expended only for the limited purpose of providing or improving City sports facilities, which may include without limitation the funding of improvements to the Ford Center; the funding of a basketball training facility, provided, the basketball training facility shall not be funded with this excise tax unless, prior to June 1, 2009, a National Basketball Association (NBA) team has executed a lease or other contract to locate in or relocate to the City; the funding of incidental or related real or personal property acquisition costs, real property interest acquisition costs, administrative costs, architectural costs, engineering costs, consulting costs, demolition costs, and legal costs; the funding of any or all other item(s), article(s), cost(s) or expense(s) incidental or related in any way to providing or improving City sports facilities; the funding of reimbursements or paybacks for expenditures made by a public trust with the City as a beneficiary for the purpose of providing or improving City sports facilities; and if deemed necessary or appropriate by City Council for cash-flow purposes, the payment of principal and interest on and the costs of issuance of bonds, notes, lines-of-credit, or other evidences of indebtedness issued by a public trust with the City as its beneficiary for the purpose of providing or improving City sports facilities.
(c) The expenditures for providing or improving City sports facilities authorized under Subsection (b) of this section may be commenced, continued, completed, or concluded, in whole or in part, as and in the order deemed appropriate by the City Council.
(d) Pursuant to authority of 68 O.S. § 2701(B), there is hereby created a limited-purpose fund to be known as the "Oklahoma City Sports Facilities Sales Tax Fund" (hereinafter the "Fund") into which all revenues collected pursuant to Subsection 52-23.3(a) above shall be deposited. Money in the Fund shall be accumulated from year-to-year. The Fund shall be placed in an insured interest-bearing account and the interest which accumulates on the Fund shall be retained in the Fund. The Fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the excise board for needed appropriations. Money in the Fund shall be expended only as accumulated and only for the limited-purpose specified in Subsection 52-23.3(b) above.
(e) The additional excise tax levied pursuant to Subsection 52-23.3(a) above shall be for a limited term commencing at 12:00 a.m. on January 1, 2009, and ending as follows:
(1) if the basketball training facility referenced in Subsection 52-23.3 (b) of this section will be funded with this excise tax, then the excise tax shall end 15 months after commencement of the tax and, specifically, said tax shall end at 12:00 a.m. on April 1, 2010; or in the alternative,
(2) if the basketball training facility referenced in Subsection 52-23.3 (b) of this section will not be funded with this excise tax, then the excise tax shall end 12 months after commencement of the tax and, specifically, at 12:00 a.m. on January 1, 2010.
By not later than June 1, 2009, the City Council shall by Resolution expressly declare whether or not the basketball training facility referenced in Subsection 52-23.3(b) of this section will be funded with this excise tax, with notice of the corresponding ending date for this excise tax to thereafter be given in writing to the Oklahoma Tax Commission by the City Clerk.
(Ord. No. 23520, § 1, 1-2-08)
Oklahoma City Municipal Code § 52-23.4 Excise tax on gross receipts for funding City capital improvements.
§ 52-23.4. - Excise tax on gross receipts for funding City capital improvements.
(a) A limited-term excise tax in the amount of one percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The limited-term excise tax levied pursuant to Subsection 52-23.4(a) above may be expended only for the limited purpose of providing City capital improvements.
(c) For purposes of this section, the term "City capital improvement" shall mean without limitation any one or more of the following:
(1) The acquisition of real or personal properties or any interests therein or appurtenances thereto; and/or
(2) The construction, reconstruction, demolition, installation, assembly, renovation, repairing, remodeling, restoring, furbishing, refurbishing, furnishing, refurnishing, equipping, reequipping, or maintenance of City buildings, structures, fixtures, or personal properties or on any City real properties or interests therein or appurtenances thereto; and/or
(3) Any other type of beneficial or valuable change or addition, betterment, enhancement, or amelioration of or upon any real property, or any interest therein or appurtenances thereto, belonging to the City, intended to enhance its value, beauty, or utility or to adapt it to new or further purposes.
(d) Expenditures to provide City capital improvements under this section may include expenditures for any or all item(s), article(s), cost(s), or expense(s) related in any way to providing a City capital improvement, including without limitation the following:
(1) Payment of the costs of acquiring real or personal properties or interests therein and appurtenances thereto;
(2) Payment of the costs of construction, reconstruction, demolition, installation, assembly, renovation, repairing, remodeling, restoring, furbishing, refurbishing, furnishing, refurnishing, equipping, reequipping, and maintenance;
(3) Payment of architectural costs, engineering costs, or consulting costs;
(4) Payment of project management costs, administrative costs, and legal costs;
(5) Payment of any other items, articles, costs or expenses related, incidental, or ancillary in any way to providing a City capital improvement;
(6) Reimbursements or paybacks for expenditures made by a public trust with the City as its beneficiary for the purpose of providing a City capital improvement; and/or
(7) If deemed necessary or appropriate by the City Council for cash-flow purposes, for the payment of principal and interest on and the costs of issuance of bonds, notes, lines-of-credit, or other evidences of indebtedness issued by a public trust with the City as its beneficiary for the purpose of providing a City capital improvement.
(e) Pursuant to authority of 68 O.S. § 2701(B), there is hereby created a limited-purpose fund to be known as the "Oklahoma City Capital Improvements Sales Tax Fund" (hereinafter the "Fund") into which all revenues collected pursuant to Subsection 52-23.4(a) above shall be deposited. Money in the Fund shall be accumulated from year-to-year. The Fund shall be placed in an insured interest-bearing account and the interest that accumulates on the Fund shall be retained in the Fund. The Fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Money in the Fund shall be expended only as accumulated and only for the limited-purpose specified in Subsection 52-23.4(b) above.
(f) The excise tax levied pursuant to Subsection 52-23.4(a) above shall be for a limited term of seven years and nine months, beginning at 12:00 a.m. on April 1, 2010, and ending at 12:00 a.m. on January 1, 2018.
(g) For the purpose of advising the City Council regarding projects proposed for funding from the excise tax levied by this section, the City Council shall by resolution establish a Citizens Capital Improvements Sales Tax Advisory Board. The Board's function shall be to review any such proposed project and submit recommendations to the City Council regarding the project.
(h) As used in Subsections (b), (c), and (d) of this section, the term "City" shall mean The City of Oklahoma City, Oklahoma, a municipal corporation, and/or any public trust with the City as its beneficiary.
(i) The limited-term excise tax levied pursuant to this Section 52-23.4 shall be cumulative to the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, cumulative to the excise tax of ¾ percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, and cumulative to the excise tax of ⅛ percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State.
(Ord. No. 23942, § 1, 9-29-09, eff. 4-1-2010)
Oklahoma City Municipal Code § 52-23.5 Excise tax on gross receipts for funding City capital improvements.
§ 52-23.5. - Excise tax on gross receipts for funding City capital improvements.
(a) A limited-term excise tax in the amount of one percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The limited-term excise tax levied pursuant to Subsection 52-23.5(a) above may be expended only for the limited purpose of providing City capital improvements.
(c) For purposes of this section, the term "City capital improvement" shall mean without limitation any one or more of the following:
(1) The acquisition of real or personal properties or any interests therein or appurtenances thereto; and/or
(2) The construction, reconstruction, demolition, installation, assembly, renovation, repairing, remodeling, restoring, furbishing, refurbishing, furnishing, refurnishing, equipping, reequipping, or maintenance of City buildings, structures, fixtures, or personal properties or on any City real properties or interests therein or appurtenances thereto; and/or
(3) Any other type of beneficial or valuable change or addition, betterment, enhancement, or amelioration of or upon any real property, or any interest therein or appurtenances thereto, belonging to the City, intended to enhance its value, beauty, or utility or to adapt it to new or further purposes.
(d) Examples of City real or personal properties which may be provided or improved with the excise tax levied by Subsection (a) of this section include without limitation City public buildings, streets, sidewalks, streetscapes, trails, bike lanes, equipment, and/or any other City real or personal properties the City Council determines should be provided or improved with such tax.
(e) Expenditures to provide City capital improvements under this section may include expenditures for any or all item(s), article(s), cost(s), or expense(s) related in any way to providing a City capital improvement, including without limitation the following:
(1) Payment of the costs of acquiring real or personal properties or interests therein and appurtenances thereto;
(2) Payment of the costs of construction, reconstruction, demolition, installation, assembly, renovation, repairing, remodeling, restoring, furbishing, refurbishing, furnishing, refurnishing, equipping, reequipping, and maintenance;
(3) Payment of architectural costs, engineering costs, or consulting costs;
(4) Payment of project management costs, administrative costs, and legal costs;
(5) Payment of any other items, articles, costs or expenses related, incidental, or ancillary in any way to providing a City capital improvement;
(6) Reimbursements or paybacks for expenditures made by a public trust with the City as its beneficiary for the purpose of providing a City capital improvement; and/or
(7) If deemed necessary or appropriate by the City Council for cash-flow purposes, for the payment of principal and interest on and the costs of issuance of bonds, notes, lines-of-credit, or other evidences of indebtedness issued by a public trust with the City as its beneficiary for the purpose of providing a City capital improvement.
(f) Pursuant to authority of 68 O.S. § 2701(B), there is hereby created a limited-purpose fund to be known as the "Ordinance No. 25,751 Capital Improvements Sales Tax Fund" (hereinafter the "Fund") into which all revenues collected pursuant to Subsection 52-23.5(a) above shall be deposited. Money in the Fund shall be accumulated from year-to-year. The Fund shall be placed in an insured interest-bearing account and the interest that accumulates on the Fund shall be retained in the Fund. The Fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Money in the Fund shall be expended only as accumulated and only for the limited-purpose specified in Subsection 52-23.5(b) above.
(g) The excise tax levied pursuant to Subsection 52-23.5(a) above shall be for a limited term of two years and three months, beginning at 12:00 a.m. on January 1, 2018, and ending at 12:00 a.m. on April 1, 2020.
(h) For the purpose of advising the City Council regarding projects proposed for funding from the excise tax levied by this section, the City Council shall by resolution establish an Ordinance No. 25,751 Citizens Capital Improvements Sales Tax Advisory Board. The Board's function shall be to review any such proposed project and submit recommendations to the City Council regarding the project.
(i) As used in this section, the term "City" shall mean The City of Oklahoma City, OK, a municipal corporation, and/or any public trust with the City as its beneficiary.
(j) The limited-term excise tax levied pursuant to this Section 52-23.5 shall be cumulative to the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and cumulative of any other such excise tax levied by this chapter.
(Ord. No. 25751, § 1, 6-20-17, eff. 1-1-18)
Oklahoma City Municipal Code § 52-23.6 Additional excise tax on gross receipts.
§ 52-23.6. - Additional excise tax on gross receipts.
(a) An excise tax in the amount of one-fourth percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The excise tax levied pursuant to this Section 52-23.6 shall be cumulative to the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and cumulative of any other such excise tax levied by this chapter.
(Ord. No. 25750, § 1, 6-20-17, eff. 1-1-18)
Oklahoma City Municipal Code § 52-23.7 Additional excise tax on gross receipts.
§ 52-23.7. - Additional excise tax on gross receipts.
(a) An excise tax in the amount of one percent (1%) is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The excise tax levied pursuant to Subsection 52-23.7(a) above shall be for a limited term of eight years, beginning at 12:00 a.m. on April 1, 2020, and ending at 12:00 a.m. on April 1, 2028.
(c) The City Council shall by resolution establish a Citizens Sales Tax Advisory Board. The Advisory Board's duties shall be to review and make recommendations to the City Council on Council-assigned projects proposed for funding with the sales tax levied by this section. The City Council assignment of which projects will be considered by the Advisory Board will be set forth in either the City Council resolution establishing the Board or in a later resolution or resolutions.
(d) The limited-term excise tax levied pursuant to this Section 52-23.7 shall be cumulative to the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of one-fourth percent levied by Section 52-23.6 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and cumulative of any other such excise tax levied by this chapter.
(Ord. No. 26255, § 1, 9-24-19)
Oklahoma City Municipal Code § 52-23.8 Excise tax on gross receipts for funding an arena facility to be owned by the City.
§ 52-23.8. - Excise tax on gross receipts for funding an arena facility to be owned by the City.
(a) A limited-term excise tax in the amount of one percent (1%) is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The limited-term excise tax levied pursuant to Subsection 52-23.8(a) above may be expended only for the limited purpose of funding all expenses related in any manner to constructing, establishing, providing, or maintaining an arena facility to be owned by The City of Oklahoma City.
(c) The term "City" as used in this section means The City of Oklahoma City, Oklahoma, a municipal corporation and/or any public trust with the City as its beneficiary.
(d) The term "expenses" as used in this section means all costs incurred by the City that are related in any manner to the limited purpose stated in Subsection (b) above. By way of illustration and not limitation, "expenses" as used in this section may include the funding of any and all real or personal property acquisition costs, real property interest acquisition costs, architectural costs, engineering costs, design costs, interior or exterior decoration costs, consulting costs, demolition costs, administrative costs, legal costs, costs for providing facilities related in any manner to the arena, costs of reimbursements or paybacks for expenditures made by a public trust with the City as a beneficiary, payment of financing costs for obligations related to the stated limited purpose that are issued by a public trust having the City as its beneficiary, and costs for any or all other item(s), article(s), payment(s), or financial obligation(s) incidental or related in any manner to constructing, establishing, providing, or maintaining an arena facility to be owned by the City.
(e) Pursuant to authority of 68 O.S. § 2701(B), there is hereby created a limited-purpose fund to be known as the "Arena Facility Sales Tax Fund" (hereinafter the "Fund") into which all revenues collected pursuant to Subsection 52-23.8(a) above shall be deposited. Money in the Fund shall be accumulated from year-to-year. The Fund shall be placed in an insured interest-bearing account and the interest that accumulates on the Fund shall be retained in the Fund. The Fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Money in the Fund shall be expended only as accumulated and only for the limited purpose specified in Subsection 52-23.8(b) above.
(f) The excise tax levied by this section begins at the same time the excise tax levied by City Ordinance No. 26,255 ends. Once effective, the tax levied by this section lasts for a limited term of 72 months and then such tax ends.
(g) The tax levied by this section will be codified as Section 52-23.8 of Chapter 52 of the Oklahoma City Municipal Code, 2020, and once effective, will be cumulative of other unexpired taxes codified in said Chapter 52.
(Ord. No. 27420, § 1, 9-26-23)
Oklahoma City Municipal Code § 52-24 Exemptions generally.
§ 52-24. - Exemptions generally.
The gross receipts or gross proceeds exempted from the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.) are hereby exempted from the tax levied under this article. Such receipts or proceeds shall include those derived from:
(1) sales of low-point beer taxed as provided by State law;
(2) sales of cigarettes and tobacco products as are taxed by State law;
(3) sales of raw products from farm orchards or gardens, if such sale is made by the producer of such raw products directly to the consumer or user; gross receipts or gross proceeds derived from the sale of livestock, poultry, poultry products, and dairy products by the producers; exemptions granted by this subdivision shall not apply when such articles are sold, even though by the producer thereof, at or from an "established business place" not on a farm; neither shall this exemption apply unless said articles are produced or grown within the state. The provisions of this Subsection are intended to exempt the sale by livestock producers of livestock sold at special livestock sales. The provisions of this Subsection are intended to exempt the sale of dairy products when sold by a dairyman or farmer who owns all of the cows from which the dairy products he sells are produced. The provisions of this Subsection shall not be construed to exempt sales of dairy products by any other business. The provisions of this Subsection shall not be construed to exempt sales by florists, nurserymen and chicken hatcheries;
(4) dues paid to fraternal, religious, civic, charitable or educational societies or organizations by regular members thereof provided such societies or organizations operate under what is commonly termed the lodge plan or system, and, provided such societies or organizations do not operate for a profit which inures to the benefit of any individual member thereof to the exclusion of other members;
(5) sales of tangible personal property or services to or by churches, except when such organizations may be engaged in business for profit or savings, competing with other persons engaged in the same or similar business;
(6) vehicle transportation of schoolchildren to and from grade schools and high schools;
(7) transportation of persons if the fare of each person does not exceed $0.15, or local transportation of persons within the corporate limits of cities and towns except by taxicabs;
(8) sales of food in public, common, high school or college cafeterias and lunchrooms operated primarily for teachers and pupils, and not operated primarily for the public or for profit;
(9) carrier sales made directly to consumers or users of newspapers or any other periodicals if any individual transaction does not exceed $0.20;
(10) sales to the United States government, the State or any of its political subdivisions;
(11) the sale of gasoline or motor fuel on which the motor fuel tax, gasoline excise tax or special fuels tax has been paid to the state;
(12) sales of crude petroleum or natural or casing-head gas and other products subject to gross production tax under the provisions of the laws of this state. This exemption shall not apply when such products are sold to a consumer or user for consumption or use, except when used for injection into the earth for the purpose of promoting or facilitating the production of oil or gas;
(13) sales of motor vehicles, attached optional equipment and accessories on which sale the State motor vehicle excise tax has been paid;
(14) sales by county, district and State fairs;
(15) the sale of advertising space in newspapers, periodicals and billboard advertising service, and sales of advertising time for radio and television broadcasts;
(16) sales for resale to persons regularly engaged in the business of reselling the articles purchased, whether within or without the state, provided that such sales to residents of this State are made to persons to whom sales tax permits have been issued by the State Tax Commission as provided by law. This exemption shall not apply to the sales of articles made to persons holding permits when such persons purchase items for their personal use and when they are not regularly engaged in the business of reselling such article; and this exemption shall not apply to sales of tangible personal property to peddlers, solicitors and other salesmen who do not have sales tax permits or established places of business;
(17) goods, wares, merchandise, and property sold for use in manufacturing, compounding, processing, assembling or preparing for sale shall be classified as having been sold for the purpose of resale or the subject matter of resale if:
a. such goods, wares, merchandise, or property are purchased for the purpose of being manufactured into a finished article and if it becomes a recognizable, integral part of the manufactured, compounded, processed, assembled or prepared products; or
b. it is consumed in the process of manufacturing, compounding, processing, assembling or preparing products for resale;
(18) sales of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the state, and machinery and equipment purchased and used by persons in the operation of manufacturing plants already established in the state, 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 hereunder. The term "manufacturing plants" shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such;
(19) sales of tangible personal property manufactured in this State when sold by the manufacturer to a person who transports it to another state for immediate and exclusive use in some other state;
(20) sales of an interest in tangible personal property to a partner or other person who after such sale owns a joint interest in such tangible personal property, if the State sales or use tax has previously been paid on such tangible personal property;
(21) sales of containers sold to a person regularly engaged in the business of reselling empty or filled containers, or if said person purchases such containers for the purpose of packaging raw products of farm, garden or orchard, for resale to the consumer or processor. This exemption shall not apply to:
a. the sale of containers used more than once and which are ordinarily known as returnable containers unless a tax under this article is collected and paid to the tax collector by such person with respect to each and every transfer of title or possession of such returnable container if made to any consumer or user within this state;
b. the sale of labels or other materials delivered along with items sold but which are not necessary or absolutely essential to the sale of the sold merchandise;
(22) sales of poultry and livestock feed, and farm machinery as prescribed by the State Sales Tax Code (68 O.S. § 1350 et seq.);
(23) sales of farm machinery to be used directly on a farm or ranch in the production, cultivation, planting, sowing, harvesting, processing, spraying, preservation, or irrigation of any livestock, poultry, agricultural, or dairy products produced from such lands. Each purchaser of farm machinery must state in writing on the copy of the invoice or sales ticket to be retained by the seller that he is engaged in farming or ranching and that the farm machinery will be used only in farming or ranching;
(24) sales of agricultural fertilizer to persons regularly engaged for profit in the business of farming and/or ranching which are exempt from State sales taxes under provisions of 68 O.S. § 1358.
(Code 1970, § 14-6; Code 1980, § 52-21; Ord. No. 23717, § 2, 10-28-08)
Oklahoma City Municipal Code § 52-25 Classification of taxpayers.
§ 52-25. - Classification of taxpayers.
For the purpose of this article the classification of taxpayers shall be as prescribed by State law for purposes of the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.).
(Code 1970, § 14-7; Code 1980, § 52-22)
Oklahoma City Municipal Code § 52-26 Tax constitutes debt.
§ 52-26. - Tax constitutes debt.
Taxes, penalty and interest due under this article shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors.
(Code 1970, § 14-8; Code 1980, § 52-23)
Oklahoma City Municipal Code § 52-27 Payment.
§ 52-27. - Payment.
The tax levied under this article shall be due and payable at the time and in the manner and form prescribed under State law for payment of the State sales tax. Said tax prescribed shall be paid to the tax collector at the time and in the form and manner for payment of State sales tax under State law.
(Code 1970, § 14-9; Code 1980, § 52-24)
Oklahoma City Municipal Code § 52-28 Exempt business transfers.
§ 52-28. - Exempt business transfers.
The transfer of tangible personal property exempted from the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.) shall be exempted from the tax levied in this article. Such transfers include, but are not limited to, the following transfers:
(1) from one corporation to another corporation pursuant to a reorganization. As used in this Subsection the term "reorganization" means:
a. a statutory merger or consolidation;
b. the acquisition by a corporation of substantially all of the properties of another corporation when the consideration is solely all or a part of the voting stock of the acquiring corporation, or of its parent or subsidiary corporation;
(2) in connection with the winding up, dissolution or liquidation of a corporation if there is a distribution in kind to the shareholders of the property of such corporation;
(3) to a corporation for the purpose of organization of such corporation if the former owners of the property transferred are in control of the corporation immediately after the transfer and the stock of securities received by each is substantially in proportion to this interest in the property prior to the transfer;
(4) to a partnership in the organization of such partnership if immediately after the transfer the former owners of the property transferred are members of such partnerships and the interest in the partnership, received by each, is substantially in proportion to his interest in the property prior to the transfer;
(5) from a partnership to the members thereof if made in kind in the dissolution of such partnership.
(Code 1970, § 14-10; Code 1980, § 52-25)
Oklahoma City Municipal Code § 52-29 Returns and remittances; discounts.
§ 52-29. - Returns and remittances; discounts.
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 amount as prescribed for returns and remittances required by the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.); remittances of tax collected hereunder shall be subject to the same discount as may be allowed by said code for collection of State sales taxes.
(Code 1970, § 14-11; Code 1980, § 52-26)
Oklahoma City Municipal Code § 52-30 Interest and penalties; delinquency.
§ 52-30. - Interest and penalties; delinquency.
(a) The provisions of 68 O.S. § 217 are hereby adopted and made a part of this Code. 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 Code.
(b) 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 Code shall cause such tax to be delinquent. If such delinquency continues for a period of five days the taxpayer shall forfeit his claim to any discount allowed under this article.
(Code 1970, § 14-14; Code 1980, § 52-27)
Oklahoma City Municipal Code § 52-31 Erroneous tax payments; claim to refund.
§ 52-31. - Erroneous tax payments; claim to refund.
(a) Refund of erroneous payment of the tax levied by the provisions of this article 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 68 O.S. § 227.
(b) To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 227 are hereby adopted by reference and made a part of this article.
(Code 1970, § 14-15; Code 1980, § 52-28)
Oklahoma City Municipal Code § 52-32 Waiver of interest and penalties.
§ 52-32. - Waiver of interest and penalties.
(a) The interest or penalty or any portion thereof accruing by reason of a taxpayer's failure to pay the City tax levied may be waived or remitted in the same manner as provided for said waiver or remittance as applied in administration of the State sales tax provided in 68 O.S. § 220.
(b) In order to accomplish the purposes of this section the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this article.
(Code 1970, § 14-16; Code 1980, § 52-29)
Oklahoma City Municipal Code § 52-33 Failure to file; fraudulent return—Prohibited.
§ 52-33. - Failure to file; fraudulent return—Prohibited.
No taxpayer shall:
(1) fail to make tax reports and remittances as required under this article.
(2) make false and fraudulent tax reports for the purpose of avoiding or escaping payment of any tax or portion thereof due under this article.
(Code 1970, § 14-17; Code 1980, § 52-30; Ord. No. 18473, § 1, 5-27-86)
Oklahoma City Municipal Code § 52-34 Violations and penalties.
§ 52-34. - Violations and penalties.
The failure or refusal of any taxpayer to make reports or make remittances herein required, or 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, upon conviction, shall be guilty: (1) of a Class "a" offense for the first violation of any of the provisions of this article; and (2) of a Class "b" offense for a second or subsequent violation of any of the provisions of this article. Each day a violation exists shall constitute a separate violation.
(Code 1980, § 52-30.1; Ord. No. 18473, § 2, 5-27-86; Ord. No. 20469, § 1, 10-24-95; Ord. No. 24468, § 1, 6-12-12)
Oklahoma City Municipal Code § 52-35 Records confidential.
§ 52-35. - Records confidential.
The confidential and privileged nature of the records and files concerning the administration of the tax levied in this article is legislatively recognized and declared, and to protect the same the provisions of 68 O.S. § 205 and each Subsection thereof are hereby adopted by reference and made fully effective and applicable to administration of the tax levied in this article.
(Code 1970, § 14-18; Code 1980, § 52-31)
Oklahoma City Municipal Code § 52-36 Amendments.
§ 52-36. - Amendments.
The people of this City hereby authorize the City Council to make such administrative and technical changes or additions in the method and/or manner of administration and enforcing of 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.
(Code 1970, § 14-12; Code 1980, § 52-32)
Oklahoma City Municipal Code § 52-37 Provisions cumulative.
§ 52-37. - Provisions cumulative.
The provisions hereof shall be cumulative, and in addition to any and all other ordinances.
(Code 1970, § 14-13; Code 1980, § 52-33)
Oklahoma City Municipal Code § 52-38 Enforcement.
§ 52-38. - Enforcement.
The City Manager, pursuant to Section 2-9 of this Code, may designate employees of the Treasurer's Office as Code Enforcement Officers for the purpose of enforcing the City Sales Tax Code.
(Ord. No. 24468, § 2, 6-12-12)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIISATACOFetched: 10/28/2026