Additional excise tax on gross receipts for funding City capital improvements.
Oklahoma City Municipal Code § 52-23.1
in effect§ 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)
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_ARTIISATACO_S52-23.1ADEXTAGRREFUCAIMFetched: 10/28/2026