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					 Ch. I, Pg. 1              , Title 43 - City of Tulsa Sales Tax Code             Supp. 19 (1/1/09)


                                            TITLE 43

                            CITY OF TULSA SALES TAX CODE

           CHAPTER 1.          CITY SALES TAX CODE

                                          CHAPTER 1

                                  CITY SALES TAX CODE

                  Section 100. Sales Tax Levied.
                  Section 101. Adoption of State Exemptions Except Sale of Residential Gas
                               and Electricity.
                  Section 102. Tax Due When, Returns, Records.
                  Section 103. Bracket System Guidelines.
                  Section 104. Tax Constitutes Debt.
                  Section 105. Vendor's Duty to Collect and Remit Tax.
                  Section 106. Returns and Remittances, Discounts.
                  Section 107. Interest and Penalties, Delinquency.
                  Section 108. Waiver of Interest and Penalties.
                  Section 109. Erroneous Payments, Claim for Refund.
                  Section 110. Filing of Sales Tax Returns.
                  Section 111. Records Confidential.
                  Section 112. Amendments.
                  Section 113. Provisions Cumulative.
                  Section 114. Definitions.
                  Section 115. Tax Collector Defined.
                  Section 116. Classification of Taxpayers.
                  Section 117. Subsisting State Permits.
                  Section 118. Purposes of Revenue.
                  Section 119. Rebate. (Repealed) (NOTE: See Title 22, Chapter 3, Section 301)
                . Section 120. Termination Date.
                  Section 121. Posting of Sales Tax Permit.

          SECTION 100.         SALES TAX LEVIED

                          Text operative through September 30, 2011

         There is hereby levied, pursuant to 68 O.S. § 2701.A., an excise tax of three
. percent (3%) of the gross proceeds or gross receipts derived from all sales taxable under
  the sales tax code of Oklahoma, including any and all amendments thereto and revisions
  thereof, and additionally upon the sale of natural or artificial gas and electricity when
  sold exclusively for residential use as authorized by 68 O.S. § 1357(8).
Ch. 1, Pg.2                  Title 43 - City of Tulsa Sales Tax Code             Supp. 19 (1/1/09)


                         For text operative on and after October 1, 2011,
                                      see Section 100, post

         SECTION 100.           SALES TAX LEVIED

                           Text operative on and after October 1, 2011

        There is hereby levied, pursuant to 68 0.5. § 2701.A., an excise tax of three and
two-twelfths percent (3 2/12%) of the gross proceeds or gross receipts derived from all,
sales taxable under the sales tax code of Oklahoma, including any Clnd all amendments
thereto and revisions thereof, and additionally upon the sale of natural or artificial gas
and electricity when sold exclusively for residential use as authorized by 68 0.5.
§ 1357(8).

                          For text operative on and after July 1, 2014,
                                     see Section 100, post

         SECTION 100.           SALES TAX LEVIED

                            Text operative on and after July 1, 2014 "

       There is hereby levied, pursuant to 68 0.5. § 2701A., an excise tax of two percent
(2%) of the gross proceeds or gross receipts derived"from all sales taxable under the sales
tax code of Oklahoma, including any and all amendments thereto and revisions thereof,
and additionally upon the sale of natural or artificial gas and electricity when sold
exclusively for residential use as authorized by 68 0.5. § 1357(8).
Ord. Nos. 10679, 12147, 14845, 16290, 17400, 18594, 20043, 21220, 21600, 21879

         SECTION 101.           ADOPTION OF STATE EXEMPTIONS EXCEPT SALE OF
                                RESIDENTIAL GAS AND ELECTRICITY

        There is hereby specifically exempted from the tax levied pursuant to the
provisions of this chapter the gross receipts or gross proceeds exempted by the sales tax
code of Oklahoma, including any and all amendments to and revisions thereof; provided
however, that the gross receipts or gross proceeds derived from the sale of natural or
artificial gas and electricity sold exclusively for residential use shall NOT be exempt
from the tax levied herein.
Ord. Nos. 10679, 10722

        SECTION 102.            TAX DUE WHEN, RETURNS, RECORDS

       The tax levied hereunder shall be due and payable at the time and in the manner
and form prescribed for payment of the state sales tax under the sales tax law of the
state of Oklahoma.
Ord. No. 10679
Ch. 1, Pg.3               Title 43 - City of Tulsa Sales Tax Code            Supp. 19 (1/1/09)


         SECTION 103.        BRACKET SYSTEM GUIDELINES

       The bracket system guidelines established by the Oklahoma Tax .commission,
including the revisions of same, are hereby adopted for the convenience of vendors in
the City of Tulsa for collecting both the state sales tax and the city sales tax. Such
bracket system guidelines shall be interpreted so as not to be inconsistent with the
purposes provided in 68 O.S.Supp.1996, § 1362, in respect to the state of Oklahoma sales
tax code.

      The use of the bracket system guidelines does not relieve the vendor from the
duty and liability to remit to the tax collector an amount equal to the applicable
percentage of the gross receipts or gross proceeds (less discounts allowed by law and
ordinance) derived from all sales during the taxable period.
Ord. Nos. 10679,12147,14845,16290

         SECTION 104.        TAX CONSTITUTES DEBT

       Such taxes, penalty and interest 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.
Ord. No. 10679

         SECTION 105.        VENDOR'S DUTY TO COLLECT AND REMIT TAX

      A.     The tax levied hereunder shall be paid by the consumer or user to the
vendor, and it shall be the duty of each and every vendor in this City to collect from the
consumer or user the full amount of the tax levied by this chapter or an amount equal
as nearly as possible or practicable to ·the average eqUivalent thereof. Every·person
requited to collect any tax imposed by this chapter, and in the case of a corporation,
each principal officer thereof, shall be personally Hable for such tax.

       B.      Vendors shall add the 'tax imposed hereunder, or the average equivalent
thereof, to the sales price or charge and, when added, such tax shall constitute a part of
such price or charge, shall be a debt from the consumer or user to vendor until paid and
shall be recoverable at law in the same manner as other debts.

       C.     A vendor, as defined herein, who willfully or intentionally fails, neglects
or refuses to collect the full amount of the tax levied by this chapter, or willfully or
intentionally fails, neglects or refuses to comply with the provisions of this chapter, or
remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever
means, all or any part of the tax herein levied, or makes in any form of advertising,
verbally or otherwise, any statement which infers that he is absorbing the tax or paying
the tax for the consumer or user by an adjustment of prices or at a price including the
tax, or in any manner whatsoever, shall be deemed guilty of an offense and, upon
conviction thereof, shall be punished by a fine of not more than ONE HUNDRED
 Ch. 1, Pg. 4               Title 43 - City of Tulsa Sales Tax Code               Supp. 19 (1/1/09)


 DOLLARS ($100.00), excluding costs, and/or by imprisonment in the City Jail for a
 period of not more than thirty (30) days.

         D.     Any sum or sums collected or required to be collected in accordance with
 the provisions of this title shall be deemed to be held in trust for the City of Tulsa,
 Oklahoma. Any person, firm; corporation, joint venture, or association that willfully or
 intentionally fails, neglects or refuses to remit the tax, after the tax levied by this chapter
 was collected, shall be guilty of an offense and, upon conviction thereof shall be
 punished by a fine of not more than ONE HUNDRED DOLLARS ($100.00), excluding
 costs, and/or by imprisonment in the City Jail for a period of not more than thirty (30)
 days.

       E.     It shall be unlawful for any of the following vendors to engage in or
transact a business of reselling tangible personal property or services within the City of
Tulsa, unless a written sales tax permit has been issued to him. This subsection shall
apply to:

        1.     Any vendor who is regularly and continuously engaged in a business at
an: established place of business and makes sales subject to the Oklahoma sales tax code;
       2.     Any vendor who is engaged in a business in the City of Tulsa and makes
sales incidental to such business which are subject to the Oklahoma sales tax code;

      3.      Any vendor who is a transient person, firm or corporation and makes
seasonal sales, or in any manner becomes subject to the Oklahoma sales tax code; and

       4.    Any vendor, either within or without this state, who makes sales, subject
to the Oklahoma sales tax code, through peddlers, solicitors or other salesmen who do
not have established places of business in the City of Tulsa.

        Any person who engages in a business subject to the provisions of this section
.without a permit or permits, or after a permit has been suspended, shall be guilty of a
 misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than
 FIVE HUNDRED DOLLARS ($500.00), excluding costs, and upon conviction for a second
 or subsequent violation hereof, shall be punished by a fine of not more than FIVE
 HUNDRED DOLLARS ($500.00), excluding costs, and/or by incarceration in the City Jail
 for a period of not more than sixty (60) days.
Ord. Nos. 10679, 13931, 16688

          SECTION 106.          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 state sales tax code; and remittances of tax·
Ch. 1, Pg. 5                    Title 43 - City of Tulsa Sales Tax Code        Supp. 19 (1/1/09)


collected hereunder shall be subject to the same discount as may be allowed by such
code for collection of state sales taxes.
Ord. No. 10679

          SECTION 107.            INTEREST AND PENALTIES, DELINQUENCY

       Title 68 O.S.Supp.1996, § 217, is hereby adopted and made a part of this chapter,
and interest and penalties at the rates and in the amounts specified therein are hereby
levied and shall be applicable in cases of delinquency in reporting and paying the tax
levied by this chapter; provided, however, that the failure or refusal of any taxpayer to
make and transmit the reports and remittances of tax in the time and manner required-
by this chapter shall cause such tax to be delinquent. fu addition, if such delinquency
continues for a period of five (5) days, the taxpayer shall forfeit his claim to any discount
allowed under this chapter.
Ord. No. 10679

          SECTION 108.            WAIVER OF INTEREST AND PENALTIES

        The interest or penalty or any portion thereof accruing by reason of a taxpayer's
failure to pay the city tax herein levied may be waived or remitted in the same manner
as provided for such waiver or remission as applied in administration of the state sales
tax provided in 68 O.S.Supp.1996, § 220; and to accomplish the purposes of this section,
the applicable provisions of § 220 are hereby adopted by reference and made a part of
this chapter.
Ord. No. 10679

          SECTION 109.            ERRONEOUS PAYMENTS, CLAIM FOR REFUND

       Refund of erroneous payment of the city sales tax herein levied may be made to
any taxpayer making such erroneous payment in the same manner and procedure, and
under the same limitations of time, as provided for administration of the state sales tax
as set forth in 68 O.S.Supp.1996, § 227, and to accomplish the purposes of this section,
the applicable provisions of § 227 are hereby adopted by reference and made a part of
this chapter.
Ord. No. 10679

          SECTION 110.            FILING OF SALES TAX RETURNS

       In addition to all the civil penalties provided by this chapter, the willful failure
or refusal of any taxpayer to make reports or remittances herein required, or the making
of any false or fraudulent report for the purpose of avoiding or escaping payment of any
tax or portion thereof rightfully due under this chapter, shall be an offense and, upon
conviction thereof, the offending taxpayer shall be punished by a fine of not more than
FIVE HUNDRED DOLLARS ($500.00), excluding costs, or by imprisonment in the City
Jail not to exceed a period of ninety (90) days, or both such fine and imprisonment.
Ord. Nos. 10679, 16437, 16753
Ch. 1, Pg. 6              Title 43 - City of Tulsa Sales Tax Code               Supp. 19 (1/1/09)


          SECTION 111.      RECORDS CONFIDENTIAL

        The confidential and privileged nature of the records and files concerning the
administration of the city sales tax is legislatively recognized and declared; and to
protect the same, the provisions of 68 O.S.Supp.1996, § 205, of the state uniform tax
,procedure and each subsection thereof, is hereby adopted, by reference and made fully
effective and applicable to administration of the city sales tax as if here set forth in full.
Ord. No. 10679

          SECTION 112.      AMENDMENTS

        The people of the City of Tulsa, Oklahoma, by their approval of this chapter at
the election hereinafter provided, hereby authorize the City of Tulsa, by ordinances dUly
enacted, to make such administrative and technical changes or additions in the method
and manner of administration and enforcing this chapter as may be necessary or proper
for efficiency and fairness, except that the rate of the tax herein provided shall not be
charged without approval of the qualified electors of the City as provided by law.
Ord. No. 10679

          SECTION 113.      PROVISIONS CUMULATIVE

       The provisions hereof shall be cumulative and in addition to any and all other
taxing provisions of the revised ordinances of the City of Tulsa.    .
Ord. No. 10679

         SECTION   114~     DEFINITIONS

       The definitions of words, terms and phrases contained in the Oklahoma sales tax
code, 68 O.S.Supp.1996, § 1352, are hereby adopted by reference and made a part of this
chapter.
Ord. No. 10679

         SECTION 115.       TAX COLLECTOR DEFINED

      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.
Ord. No. 10679

         SECTION 116.       CLASSIFICATION OF TAXPAYERS

       For the purpose of this chapter, the classification of taxpayers hereunder shall be
as prescribed by state law for purposes of the Oklahoma sales tax code.
Ord. No. 10679
Ch. 1, Pg. 7                Title 43 - City of Tulsa Sales Tax Code             Supp. 19 (1/1/09)


          SECTION 117.        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 pur,pose of this
chapter, hereby ratified, confirmed and adopted in lieu of any requirement for an
additional City permit for the same purpose. .

          SECTION 118.        PURPOSES OF REVENUE

                             Text operative through June 30, 2014

          It is hereby declared to be the purpose of this chapter to provide revenues for the
support of·the functions of the municipal government of the City of Tulsa; any and all
revenue in excess of the first two percent (2%) excise tax shall be expended by the
governing body of the· City of Tulsa for the purposes of making capital improvements
to and paying the costs and expenses of operation and maintenance relating to the
repair, construction, and reconstruction of streets, bridges and related infrastrUcture of
the City; making other capital improvements of the City as hereinafter defined; and for
the purpose of reducing indebtedness of the trust authorities for which the City is
beneficiary made for such purposes; and any and all other revenues derived hereunder
may be expended by the governing body of the City of Tulsa, Oklahoma, for any
purpose for which funds may be lawfully expended as authorized by the Charter of the
City of Tulsa and the statutes of the State of Oklahoma.

        The term "capital improvements" as used herein is defined to comprehend all
items and articles not consumed with use, but only diminished in value with prolonged
use, including, but not limited to, the purchase, lease or rental of machinery, equipment,
traffic control devices and street lighting systems, furniture and fixtures; the acquisition
of all real properties; the construction, reconstruction and repair of buildings,
appurtenances and improvements to real property; the construction, reconstruction and
repair of roads and highways and/or streets and alleys, including the acquisition of
rights-of-way and other real property necessary for such construction; and the
construction, reconstruction and repair of water lines, sanitary and storm sewers and
related facilities, inclu.ding the acquisition of rights-of-way and other real property
necessary for such construction.

                         For text operative on and after July 1, 2014,
                                    see Section 118, post.
Ch.1, Pg. 8                   Title 43 - City of Tulsa Sales Tax Code                   Supp. 19 (1/1/09)


         SECTION 118.            PURPOSES OF REVENUE

                              Text operative on and after July 1, 2021

       It is hereby declared to be the purpose of this chapter to provide revenues for the
support of the functions of the municipal government of the City of Tulsa, Oklahoma;
therefore, any and all revenues derived hereunder may be expended by the governing
body of the City of Tulsa, Oklahoma, for any purpose for which funds may be lawfully
expended as authorized by the Charter of the City of Tulsa, and the statutes of the State
of Oklahoma.
Ord. Nos. 10679, 12147, 14845, 16060, 16290, 17400, 18594, 20043, 21220, 21600, 21879

         SECTION 119.            REBATE

Repealed by Ord. No. 16290.      EDITOR'5 NOTE: See Title 22, Chapte 3, Section 301, for rebate
                                 provisions. Ord. No. 21913.

         SECTION 120.            TERMINATION DATE

       The levy and assessment of the excise tax herein levied upon the gross proceeds
or gross receipts derived from all sales taxable under the sales tax code of Oklahoma,
including any and all amendments thereto or revisions thereof, and additionally upon
the sale of natural or artificial gas and electricity when sold exclusively for residential
use as authorized by 68 O.S. § 1357(8), shall be reduced on the 1st day of July 2014, from
three and two-twelfths percent (32/12%) to two percent (2%) upon the gross proceeds
or gross receipts derived from all sales taxable under the sales tax code of Oklahoma,
including any and all amendments thereto or revisions thereof, and additionally upon
the sale of natural or artificial gas and electricity when sold exclusively for residential
use as authorized by 68 O.S. § 1357(8); and the increase shall not be extended without
the approval of such extension by a majority of the registered voters of the City of Tulsa,
Oklahoma, voting on the same in the manner prescribed by the statutes of the state of
Oklahoma, as amended.
Ord. Nos. 14845, 16290, 17400, 18594, 20043, 21220, 21600, 21879

         SECTION 121.           POSTING OF SALES TAX PERMIT

     The following provisions shall apply to any vendor, required by the state of
Oklahoma to obtain a sales tax permit:

       A.     If the vendor maintains a location open to the public for the sale of items
or services, as listed in Section 100 hereof, the vendor shall post the permit or a legible
copy of the permit within plain site of each public entrance to the vendor's premises.
Ch.l, Pg. 9              Title 43 - City of Tulsa Sales Tax Code               Supp. 19 (1/1/09)

       B.      If sales are transacted from a mobile location, including but not limited to
a vehicle, a trailer, or other place from which the vendor conducts business, the vendor
shall post the sales tax permit, or a legible copy thereof, conspicuously upon such mobile
location.

       C.     For all other sales transacted within the City, a legible copy of the vendor's
sales tax permit shall be furnished each employee or contractor entitled to present
invoices or collect monies from customers, to be presented upon request as part of the
invoicing or collection process.

        D. . Any person who violates any of the provisions of this section shall be
guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not
more than FIVE HUNDRED DOLLARS ($500.00), excluding costs, and upon conviction
for a second or subsequent violation hereof, shall be punished by a fine of not m.ore than
FIVE HUNDRED DOLLARS ($500.00), excluding costs, and/or by incarceration in the
City Jail for a period of not more than sixty (60) days; provided; however, that any
person producing proof to the court within two (2) business days after the violation that
a current sales tax permit,which has been issued by the Oklahoma Tax Commission,
was in force at the time of the alleged offense shall be entitled to dismissal of such
charge upon payment of court costs.
Ord. Nos. 21460, 21532

				
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