§ 34.001 Depositories Designated; Funds To Be Deposited
Banks and all savings and loan associations which are incorporated under federal or state law may be designated as depositories for the funds of the town. The Town Clerk-Treasurer shall deposit daily all public funds received by him or her in such banks or savings and loan associations.
(Prior Code, § 7-101)
Statutory reference:
Deposits by treasurers, designation of depositories, see 11 O.S. § 12-110
§ 34.002 Funds Secured By Unit Collateral System
The deposits of the town shall be secured by the Security for Local Public Deposits Act provided by state statutes.
(Prior Code, § 7-102)
Statutory reference:
Security for Local Public Deposits Act, see 62 O.S. §§ 517.1 et seq.
Sales Tax
§ 34.015 Adoption; Amendments And Effective Date
(A) This subchapter shall be known and may be cited as the “Town of Calera Sales Tax Ordinance.” The following are the sales tax ordinances passed by the town.
Ordinance
Date
Tax
2004-01
11-2-2004
0.5%
(Prior Code, § 7-201)
(B) This subchapter became effective as to each cent tax after the approval of a majority of the registered voters of the town voting on the ordinance in the manner prescribed by 11 O.S. § 16-112.
(Prior Code, § 7-206)
Statutory reference:
Related provisions, see 68 O.S. §§ 1350 et seq.
§ 34.016 Definitions
(A) The definitions of words, terms and phrases contained in the State Sales Tax Code, 68 O.S. §§ 1350 et seq., are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 7-202)
(B) For the purpose of this subchapter, the following definition applies unless the context clearly requires a different meaning.
TAX COLLECTOR. The department of the town or the official agency of the state duly designated according to law or contract and authorized by law to administer the collection of the tax levied in this subchapter.
(Prior Code, § 7-203)
§ 34.017 Classification Of Taxpayers
For the purpose of this subchapter, the classification of taxpayers hereunder shall be as prescribed by state law for the purpose of 68 O.S. §§ 1350 et seq.
(Prior Code, § 7-204)
§ 34.018 Subsisting State Permits
All valid and subsisting permits to do business issued by the State Tax Commission pursuant to 68 O.S. §§ 1350 et seq. are, for the purpose of this subchapter, hereby ratified, confirmed and adopted in lieu of any requirement for an additional town permit for the same purpose.
(Prior Code, § 7-205)
§ 34.019 Purpose Of Revenues
It is hereby declared to be the purpose of this subchapter to provide revenues as follows:
(A) One percent of the sales tax to be used to maintain the roads and streets in the town;
(B) Two percent of the sales tax receipts to be used to provide revenue for the support of the functions of the municipal government of the town; and
(C) One-half percent of the proceeds to be used to provide funds to the Town Volunteer Fire Department to purchase a new pumper truck and other equipment for the new pumper truck and the Fire Department of the town.
There is hereby levied an excise tax as set forth in § 34.015(A)(2) of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under 68 O.S. §§ 1350 et seq., including, but not exclusive of, the following:
(A) Tangible personal property;
(B) Natural or artificial gas, electricity, ice, steam or any other utility or public service, except for water and those specifically exempt by this subchapter;
(C) 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;
(D) Service by telephone and telegraph companies to subscribers or users, including the transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with the transmission of any message;
(E) Printing or printed matter of all types, kinds and characters and the service of printing or overprinting, including the copying of information by mimeograph or multigraph or by otherwise duplicating written or printed matter in any manner, or the production of microfiche containing information on magnetic tapes furnished by customers;
(F) Service of furnishing rooms by hotels, apartment hotels, public rooming houses, motels, public lodging houses or tourist camps;
(G) Service of furnishing storage or parking privileges by auto hotels and parking lots;
(H) Selling, renting or otherwise furnishing computer hardware or software or coding sheets, cards or magnetic tapes on which prewritten programs have been coded, punched or otherwise recorded;
(I) Food, confections and all drinks sold or dispensed by hotels, restaurants and other dispensers, or sold for immediate consumption upon the premises, or delivered or carried away from the premises for consumption elsewhere;
(J) Advertising of all kinds, types and characters, including any and all devices used for advertising purposes and the servicing of any advertising devices, except for those specifically exempt by this subchapter;
(K) Dues or fees to clubs, including free or complimentary dues or fees which shall have the value equivalent to the charge which would have otherwise been made, including any fees paid for the use of facilities or services rendered at a health spa or club or at any similar facility or business;
(L) Sales of tickets, fees or other charges made for admission to, or voluntary contributions made to, places of amusement, sports entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions which shall have the value equivalent to the charge which would have otherwise been made;
(M) Charges made for the privilege of entering or engaging in any kind of activity when no admission is charged to spectators, such as tennis, racquetball or handball courts;
(N) Charges made for the privilege of using items for amusement, sports, entertainment or recreational activities, such as trampolines or golf carts;
(O) The rental of equipment for amusement, sports, entertainment or other recreational activities, such as bowling shoes, skates, golf carts or other sports and athletic equipment;
(P) The gross receipts from sales through any vending machine, without any deduction for rental to locate the vending machine on the premises of a person who is not the owner or any other deductions therefrom;
(Q) Gross receipts or gross proceeds from the rental or lease of tangible personal property, including the rental or lease of personal property when the rental or lease agreement requires the vendor to launder, clean, repair or otherwise service the rented or leased property on a regular basis, without any deduction for the cost of the service rendered, provided that if the rental or lease charge is based on the retail value of the property at the time of making the rental or lease agreement and the expected life of the property, and the rental or lease charge is separately stated from the service cost in the statement, bill or invoice delivered to the consumer, then the cost of services rendered shall be deducted from the gross receipts or gross proceeds;
(R) Any licensing agreement, rental, lease or other device or instrument whereby rights to possess or exhibit motion pictures or filmed performances or rights to receive images, pictures or performances for telecast by any method are transferred, provided that persons regularly engaged in the business of exhibiting motion pictures for which the sale of tickets or admissions is taxed under this subchapter shall not be deemed to be consumers or users in respect to the licensing or exhibiting of copyrighted motion picture features, shorts, cartoons or scenes from copyrighted features, and the sale or licensing of such films shall not be considered a sale within the purview of this subchapter;
(S) Flowers, plants, shrubs, trees and other floral items, whether or not the same was produced by the vendor, sold by persons engaged in florist or nursery businesses in the state, including all orders taken by an Oklahoma business for delivery in another state, provided that all orders taken outside the state for delivery within the state shall not be subject to the tax levied by this subchapter;
(T) Tangible personal property sold to persons, peddlers, solicitors or other salespersons for resale where there is a likelihood that the state will lose tax revenue due to the difficulty of enforcing this subchapter because of:
(1) The operation of the business;
(2) The nature of the business;
(3) The turnover of independent contractors;
(4) The lack of a place of business in which to display a permit or keep records;
(5) Lack of adequate records;
(6) The persons are minors or transients;
(7) The persons are engaged in service businesses; or
(8) Any other reasonable reason.
(U) Any taxable services and tangible personal property, including materials, supplies and equipment sold to contractors for the purpose of developing and improving real estate, even though such real estate is intended for resale as real property, are hereby declared to be sales to consumers or users and taxable; and
(V) Any taxable services and tangible personal property sold to persons primarily engaged in selling their services, such as repairpersons, are hereby declared to be sales to consumers or users and taxable.
(Prior Code, § 7-208)
§ 34.021 Exemptions On Sales Subject To Other Tax
There is hereby specifically exempted from the tax levied by this subchapter the gross receipts or gross proceeds exempted from 68 O.S. §§ 1350 et seq., inclusive, but not exclusive, of and derived from the:
(A) Sales of gasoline or motor fuel on which the motor fuel tax, gasoline excise tax or special fuels tax levied by state law has been paid;
(B) Sales of motor vehicles, or any optional equipment or accessories attached to motor vehicles, on which the state’s motor vehicle excise tax, levied by state law, has been paid;
(C) Sales of crude petroleum, natural or casinghead gas and other products subject to the gross production tax under state law. This exemption shall not apply when such products are sold to consumers or users for consumption or use, except for when used for injection into the earth for the purpose of promoting or facilitating the production of oil or gas. This division (C) shall not operate to increase or repeal the gross production tax levied by the laws of the state; and
(D) Sales of aircraft on which the tax levied pursuant to 68 O.S. §§ 6001 through 6004 has been paid. The provisions of this division (D) became operative July 1, 1984.
(Prior Code, § 7-209) Penalty, see § 34.999
§ 34.022 Exemptions Generally
There are hereby specifically exempted from the tax levied by this subchapter:
(A) Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles;
(B) Transportation of persons where the fare of each person does not exceed $1, or local transportation of persons within the corporate limits of a municipality, except by taxicab;
(C) Carrier sales of newspapers and periodicals made directly to consumers; other sales of newspapers and periodicals where any individual transaction does not exceed $0.75. A CARRIER is a person who regularly delivers newspapers or periodicals to subscribers on an assigned route;
(D) Sales for resale to persons engaged in the business of reselling the articles purchased, whether within or without the state, provided that such sales to residents of the state are made to persons to whom sales tax permits have been issued as provided in this subchapter. This exemption shall not apply to sales of articles made to persons holding permits when such persons purchase items for their use and which they are not regularly engaged in the business of reselling, neither shall this exemption apply to sales of tangible personal property to peddlers, solicitors and other salespersons who do not have an established place of business and a sales tax permit;
(E) Sales of advertising space in newspapers, periodicals and billboard advertising services and any advertising through electronic media, including radio, television and cable television;
(F) Feed, supplies, machinery and equipment purchased by persons regularly engaged in the business of raising worms, fish, any insect or any other form of terrestrial or aquatic animal life and used for the purpose of raising the same for marketing. This exemption shall only be granted and extended to the purchaser when the items are to be used, and in fact are used, in the raising of animal life as set out above. Each purchaser shall certify in writing on the invoice or sales ticket retained by the vendor that he or she is regularly engaged in the business of raising such animal life and that the items purchased will be used only in such business. The vendor shall certify to the State Tax Commission that the price of the items has been reduced to grant the full benefit of the exemption;
(G) Sales of medicine or drugs prescribed for the treatment of human beings by a person licensed to prescribe the medicine or drugs. This exemption shall not apply to proprietary or patent medicines as defined by 59 O.S. § 353.1;
(H) Transfers of title or possession of empty, partially filled or filled returnable oil drums to any person who is not regularly engaged in the business of selling, reselling or otherwise transferring empty, partially filled or filled returnable oil drums;
(I) Sales of food or food products for home consumption which are purchased in whole or in part with coupons issued pursuant to the federal Supplemental Nutrition Assistance Program (SNAP), as authorized by 7 U.S.C. §§ 2011 through 2029, as to that portion purchased with such coupons. The exemption provided for such sales shall be inapplicable to such sales upon the effective date of any federal law which removes the requirement of the exemption as a condition for participation by the state in the federal Supplemental Nutrition Assistance Program (SNAP); and
(J) Nothing herein shall be construed as limiting or prohibiting the town from levying and collecting taxes on the sale of natural or artificial gas and electricity, whether sold for residential or commercial purposes. Any sales tax levied by the town on natural or artificial gas and electricity shall be in effect regardless of ordinance or contractual provisions referring to a previously-imposed state sales tax on such items.
(Prior Code, § 7-211) Penalty, see § 34.999
§ 34.023 Exemptions For Governmental And Nonprofit Entities
There are hereby specifically exempted from the tax levied by this subchapter:
(A) Sales of tangible personal property or services to the U.S. government, to the state, to any political subdivision of the state or to any agency of a political subdivision of the state, provided that all sales to contractors in connection with the performance of any contract with the U.S. government, the state or any of its political subdivisions shall not be exempted from the tax levied by this subchapter, except as hereinafter provided;
(B) Sales of property to agents appointed or contracted with by agencies or instrumentalities of the U.S. government if ownership and possession of such property transfers immediately to the U.S. government;
(C) Sales made directly by county, district or state fair authorities of the state, upon the premises of the fair authority, for the sole benefit of the fair authority;
(D) Sales of food in cafeterias or lunch rooms of elementary schools, high schools, colleges or universities which are operated primarily for teachers and pupils and are not operated primarily for the public or for profit;
(E) Dues paid to fraternal, religious, civic, charitable or educational societies or organizations by regular members thereof, provided that such societies or organizations operate under what is commonly termed the lodge plan or system, and provided that such societies or organizations do not operate for a profit which inures to the benefit of any individual member or members thereof to the exclusion of other members;
(F) Sales of tangible personal property or services to or by churches, except for sales made in the course of business for profit or savings, competing with other persons engaged in the same or similar business;
(G) The amount of proceeds received from the sale of admission tickets which is separately stated on the ticket of admission for the repayment of money borrowed by any accredited state-supported college or university for the purpose of constructing or enlarging any facility to be used for the staging of an athletic event, a theatrical production or any other form of entertainment, edification or cultural cultivation to which entry is gained with a paid admission ticket. Such facilities include, but are not limited to, athletic fields, athletic stadiums, field houses, amphitheaters and theaters. To be eligible for this sales tax exemption, the amount separately stated on the admission ticket shall be a surcharge which is imposed, collected and used for the sole purpose of servicing or aiding in the servicing of debt incurred by the college or university to effect the capital improvements hereinbefore described;
(H) Sales of tangible personal property or services to the council organizations or similar state supervisory organizations of the Boy Scouts of America, Girl Scouts of the U.S.A. and the Campfire Girls shall be exempt from sales tax;
(I) Sales of tangible personal property or services to any county, municipality, public school district, the institutions of the state system of higher education and the Grand River Dam Authority, or to any person with whom any of the above-named subdivisions or agencies of the state have duly entered into a public contract pursuant to law necessary for carrying out such public contract or to any subcontractor to such a public contract. Any person making purchases on behalf of such subdivision or agency of the state shall certify in writing on the copy of the invoice or sales ticket to be retained by the vendor that the purchases are made for and on behalf of such subdivision or agency of the state and set out the name of such public subdivision or agency;
(J) Sales of tangible personal property or services to private institutions of higher education, private institutions of higher education and private elementary and secondary institutions of education accredited by the State Department of Education or registered by the State Board of Education for the purpose of participating in federal programs or accredited as defined by the State Regents for Higher Education, which are exempt from taxation pursuant to the provisions of I.R.C. § 501(c)(3), being 26 U.S.C § 501(c)(3), including materials, supplies and equipment used in the construction and improvement of buildings and other structures owned by the institutions and operated for education purposes. Any person, firm, agency or entity making purchases on behalf of any institution, agency or subdivision in the state shall certify in writing on the copy of the invoice or sales ticket the nature of the purchases;
(K) Tuition and education fees paid to private institutions of higher education and private elementary and secondary institutions of education accredited by the State Department of Education or registered by the State Board of Education for the purpose of participating in federal programs or accredited as defined by the State Regents for Higher Education, and which are exempt from taxation pursuant to the provisions of I.R.C. § 501(c)(3), being 26 U.S.C § 501(c)(3); and
(L) Sales of tangible personal property made by public or private schools for grade levels kindergarten through twelfth grade, a public school district, a public school board, a public school student group or organization or public school district personnel for the purpose of raising funds for the benefit of such school, school district, school board, student group or organization. For the purpose of this division (L), PUBLIC OR PRIVATE SCHOOL shall mean any public or private institution of education accredited by the State Department of Education or registered by the State Board of Education for the purpose of participating in federal programs. The sale of tangible personal property in this division (L) shall not include the sale of admission tickets or concessions at athletic events.
(Prior Code, § 7-210) Penalty, see § 34.999
§ 34.024 Exemptions For Agriculture
There are hereby specifically exempted from the tax levied by this subchapter:
(A) Sales of agricultural products produced in the state by the producer thereof directly to the consumer or user when such articles are sold at or from a farm and not from some other place of business, as follows:
(1) Farm, orchard or garden products;
(2) Dairy products sold by a dairy worker or farmer who owns all of the cows from which the dairy products offered for sale are produced;
(3) Livestock sold by the producer at a special livestock sale; or
(4) The provisions of this division (A) shall not be construed as exempting sales by florists, nursery workers or chicken hatcheries, or sales of dairy products by any other business except as set out herein.
(B) Livestock, including cattle, horses, mules or other domestic or draft animals, sold by the producer by private treaty or at a special livestock sale;
(C) Sales of baby chicks, turkey poults and starter pullets used in the commercial production of chickens, turkeys and eggs, provided that the purchaser certifies in writing on the copy of the invoice or sales ticket to be retained by the vendor that the pullets will be used primarily for egg production;
(D) Sales of salt, grains, tankage, oyster shells, mineral supplements, limestone and other generally-recognized animal feeds for the following purposes and subject to the following limitations:
(1) Feed which is fed to poultry and livestock, including breeding stock and wool- bearing stock, for the purpose of producing eggs, poultry, milk or meat for human consumption;
(2) Feed purchased in the state for the purpose of being fed to, and which is fed by the purchaser to, horses, mules or other domestic or draft animals used directly in the producing and marketing of agricultural products;
(3) Any stock tonics, water purifying products, stock sprays, disinfectants or other such agricultural supplies;
(4) Poultry shall not be construed to include any fowl other than domestic fowl kept and raised for the marketing or production of eggs;
(5) Livestock shall not be construed to include any pet animals such as dogs, cats, birds or such other fur-bearing animals; and
(6) This exemption shall only be granted and extended where the purchaser of feed that is to be used, and in fact is used, for a purpose which would bring about an exemption hereunder executes an invoice or sales ticket in duplicate on a form to be prescribed by the Tax Commission. The purchaser may demand and receive a copy of the invoice or sales ticket and the vendor shall retain a copy.
(E) Sales of items to be used, and in fact used, in the production of agricultural products. Sale of the following items shall be subject to the following limitations:
(1) Sales of agricultural fertilizer to any person regularly engaged, for profit, in the business of farming or ranching. Each such purchaser shall certify in writing on the copy of the invoice or sales ticket to be retained by the vendor that he or she is so engaged in farming or ranching and that the material purchased will be used only in such business;
(2) Sales of agricultural fertilizer to any person engaged in the business of applying such materials on a contract or custom basis to land owned or leased and operated by persons regularly engaged, for profit, in the business of farming or ranching. Each such purchaser shall certify in writing on the copy of the invoice or sales ticket to be retained by the vendor that he or she is engaged in the business of applying such materials to lands owned or leased and operated by persons regularly engaged, for profit, in the business of farming or ranching, and shall show in the certificate the name or names of such owner or lessee and operator and the location of the lands on which the materials are to be applied to each such land, and he or she shall further certify that his or her contract price has been reduced so as to give the farmer or rancher the full benefit of this exemption;
(3) Sales of agricultural fertilizer, pharmaceuticals and biologicals to persons engaged in the business of applying such materials on a contract or custom basis shall not be considered to be sales to contractors under this subchapter, and the sales shall not be considered to be taxable sales within the meaning of 68 O.S. §§ 1350 et seq. As used in this section, AGRICULTURAL FERTILIZER, PHARMACEUTICALS and BIOLOGICALS means any substance sold and used for soil enrichment or soil corrective purposes or for promoting the growth and productivity of plants or animals;
(4) Sales of agricultural seeds or plants to any person regularly engaged, for profit, in the business of farming or ranching. This section shall not be construed as exempting from sales tax seeds which are packaged and sold for use in noncommercial flower and vegetable gardens;
(5) Sales of agricultural chemical pesticides to any person regularly engaged, for profit, in the business of farming or ranching. For the purpose of this section, AGRICULTURAL CHEMICAL PESTICIDES shall include any substance or mixture of substances intended for preventing, destroying, repelling or mitigating any insect, snail, slug, rodent, bird, nematode, fungus, weed or any other form of terrestrial or aquatic plant or animal life or virus, bacteria or other microorganism, except for viruses, bacteria or other microorganisms on or in living man, or any substance or mixture of substances intended for use as a plant regulator, defoliant or desiccant; and
(6) This exemption shall only be granted and extended to the purchaser where the items are to be used, and in fact are used, in the production of agricultural products. Each purchaser shall certify in writing on the copy of the invoice or sales ticket to be retained by the vendor that the material purchased will only be used in his or her farming occupation. The vendor shall certify to the State Tax Commission that the contract price of the items has been reduced to grant the full benefit of the exemption.
(F) Sales of farm machinery, repair parts thereto or fuel, oil, lubricants and other substances used for the operation and maintenance 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, repair parts thereto or fuel must certify in writing on the copy of the invoice or sales ticket to be retained by the vendor that he or she is engaged in farming or ranching and that the farm machinery, repair parts thereto or fuel will be used only in farming or ranching. The exemption provided for herein shall not apply to motor vehicles. Each purchaser shall certify in writing on the copy of the invoice or sales ticket to be retained by the vendor that the material purchased will only be used in his or her farming occupation. The vendor shall certify to the State Tax Commission that the price of the items has been reduced to grant the full benefit of the exemption.
(Prior Code, § 7-212) Penalty, see § 34.999
§ 34.025 Exemptions For Manufacturers
There are hereby specifically exempted from the tax levied by this subchapter:
(A) Goods, wares, merchandise and property purchased for the purpose of being used or consumed in the process of manufacturing, compounding, processing, assembling or preparing for sale a finished article, and such goods, wares, merchandise or property which become integral parts of the manufactured, compounded, processed, assembled or prepared products or are consumed in the process of manufacturing, compounding, processing, assembling or preparing products for resale. The term MANUFACTURING PLANTS shall mean those establishments primarily engaged in manufacturing or processing operations and generally recognized as such;
(B) Ethyl, alcohol when sold and used for the purpose of blending the same with motor fuel on which motor fuel tax is levied by state law;
(C) Sales of machinery and equipment purchased and used by persons establishing new manufacturing plants in the state, and of machinery and equipment purchased and used by persons in the operation of manufacturing plants already established in the state. This exemption shall not apply unless such machinery and equipment is incorporated into, and is directly used in, the process of manufacturing property subject to taxation under this subchapter. The term MANUFACTURING PLANTS means those establishments primarily engaged in manufacturing or processing operations and generally recognized as such;
(D) Sales of containers, when sold to a person regularly engaged in the business of reselling empty or filled containers or when purchased for the purpose of packaging raw products of farm, garden or orchard for resale to a consumer or processor. This exemption shall not apply to the sale of any containers used more than once and which are ordinarily known as RETURNABLE CONTAINERS, except for returnable soft drink bottles. Each and every transfer of title or possession of such returnable containers in the state to any person who is not regularly engaged in the business of selling, reselling or otherwise transferring empty or filled containers shall be taxable under this subchapter. This exemption shall not apply to 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;
(E) Sales of tangible personal property manufactured in the state, when sold by the manufacturer to a person who transports it to another state for immediate and exclusive use in some other state; and
(F) Machinery, equipment, fuels and chemicals incorporated into and directly used or consumed in the process of treatments to substantially reduce the volume or harmful properties of controlled industrial waste at treatment facilities specifically permitted pursuant to the Controlled Industrial Waste Disposal Act, being 27A O.S. §§ 2-7-101 et seq., and operated at the place of waste generation, or facilities approved by the State Department of Health for the cleanup of a site of contamination. The term CONTROLLED INDUSTRIAL WASTE may include low-level radioactive waste for the purpose of this division (F).
(Prior Code, § 7-213) Penalty, see § 34.999
§ 34.026 Exemptions For Corporations And Partnerships
There are hereby specifically exempted from the tax levied in this subchapter:
(A) The transfer of tangible personal property, as follows:
(1) From one corporation to another corporation pursuant to a reorganization. As used in this division (A)(1), the term REORGANIZATION means a statutory merger or consolidation or 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 only when there is a distribution in kind to the shareholders of the property of such corporation;
(3) To a corporation for the purpose of the organization of such corporation where the former owners of the property transferred are immediately after the transfer in control of the corporation, and where the stock or securities received by each is substantially in proportion to his or her interest in the property prior to the transfer;
(4) To a partnership in the organization of such partnership if the former owners of the property transferred are immediately after the transfer members of such partnership and the interest in the partnership received by each is substantially in proportion to his or her interest in the property prior to the transfer; or
(5) From a partnership to the members thereof when made in kind in the dissolution of such partnership.
(B) The sale 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 where the state sales or use tax has previously been paid on such tangible personal property.
(Prior Code, § 7-214) Penalty, see § 34.999
§ 34.027 Time When Due; Returns And 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 68 O.S. §§ 1350 et seq.
(Prior Code, § 7-215)
§ 34.028 Payment Of Tax; Brackets
(A) The tax herein levied shall be paid to the tax collector at the time and in the form and manner provided for payment of the state sales tax.
(B) The bracket system for the collection of the town sales tax by the tax collector shall be the same as is hereafter adopted by the agreement of the town and the tax collector in the collection of both the town sales tax and the state sales tax.
(Prior Code, § 7-216)
§ 34.029 Tax Constitutes Debt
The taxes, penalty and interest due under this subchapter 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.
(Prior Code, § 7-217)
§ 34.030 Duty Of Vendor To Collect
(A) The tax levied hereunder shall be paid by the consumer or user to the vendor. It is the duty of each and every vendor in the town to collect from the consumer or user the full amount of the tax levied by this subchapter or an amount equal as nearly as possible or practicable to the average equivalent thereof.
(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 the vendor until paid and shall be recoverable at law in the same manner as other debts.
(C) Any sum or sums collected or required to be collected in accordance with this subchapter shall be deemed to be held in trust for the town.
(Prior Code, § 7-218) Penalty, see § 34.999
§ 34.031 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 of the tax collected hereunder and shall be subject to the same discount as may be allowed by 68 O.S. §§ 1350 et seq. for the collection of state sales taxes.
(Prior Code, § 7-219)
§ 34.032 Interest And Penalties For Delinquency
68 O.S. § 217 is hereby adopted and made a part of this subchapter, and interest and penalties at the rates and in amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this subchapter. 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 subchapter shall cause such tax to be delinquent. In addition, if the delinquency continues for a period of five days, then the taxpayer shall forfeit his or her claim to any discount allowed under this subchapter.
(Prior Code, § 7-220) Penalty, see § 34.999
§ 34.033 Waiver Of Interest And Penalties
The interest or penalty, or any portion thereof, accruing by reason of a taxpayer’s failure to pay the town tax herein levied may be waived or remitted in the same manner as provided for the waiver of or as applied in administration of the state sales tax as provided in 68 O.S. § 220. To accomplish the purpose of this section, the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 7-221)
§ 34.034 Erroneous Payments; Claims For Refunds
A refund of an erroneous payment of the town sales tax herein levied may be made to any taxpayer making the erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for the administration of the state sales tax as set forth in 68 O.S. § 227. To accomplish the purpose of this section, the applicable provisions of 68 O.S. § 227 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 7-222)
§ 34.035 Records Confidential
The confidential and privileged nature of the records and files concerning the administration of the town sales tax is legislatively recognized and declared, and to protect the same, the provisions of 68 O.S. §§ 1350 et seq. and each subsection thereof, are adopted by reference and made fully effective and applicable to the administration of the town sales tax as if herein set forth in full.
(Prior Code, § 7-224)
§ 34.036 Amendment Provisions
The people of the town, by their approval of the sales tax ordinance, hereby authorize the Town Board of Trustees, by ordinance duly enacted, to make such administrative and technical changes or additions in the method and manner of administering and enforcing this subchapter as may be necessary or proper for efficiency and fairness. Neither the rate of the tax herein provided nor the use to which the revenue is put shall be changed without the approval of the qualified electors of the town as provided by law.
(Prior Code, § 7-225)
§ 34.037 Provisions Cumulative
The provisions of this subchapter shall be cumulative and in addition to any or all other taxing provisions of town ordinances.
(Prior Code, § 7-226)
Use Tax
§ 34.050 Adoption
This subchapter shall be known and may be cited as the “Town of Calera Use Tax Ordinance.”
The definitions of words, terms and phrases contained in the State Use Tax Code, 68 O.S. §§ 1401 et seq., are hereby adopted by reference and made a part of this subchapter. For the purpose of this subchapter, the following definitions apply unless the context clearly requires a different meaning.
TAX COLLECTOR. The department of the municipal government or the official agency of the state duly-designated according to law or by contract authorized by law to administer the collection of the tax herein levied.
For the purpose of this subchapter, the classification of taxpayers hereunder shall be as prescribed by state law for the purpose of the State Use Tax Code, being 68 O.S. §§ 1401 et seq.
All valid and subsisting permits to do business issued by the Tax Commission pursuant to the State Use Tax Code, being 68 O.S. §§ 1401 et seq., are for the purpose of this subchapter hereby ratified, confirmed and adopted in lieu of any requirement for an additional municipal permit for the same purpose.
It is hereby declared to be the purpose of this subchapter to provide for the support of the functions of the municipal government of the municipality, and any and all revenues derived hereunder may be expended by the governing body of the municipality for any purpose for which funds may be lawfully expended as authorized.
(A) Effective October 1, 2007, there is hereby levied and there shall be paid by every person storing, using or otherwise consuming within the municipality tangible personal property purchased or brought into the municipality an excise tax on the storage, use or other consuming within the municipality of such property at the rate of 3.5% of the purchase price of such property. Such tax shall be paid by every person storing, using or otherwise consuming within the municipality any tangible personal property purchased or brought into the municipality.
(B) The additional tax levied hereunder shall be paid at the time of importation or storage of the property within the municipality and shall be assessed to only property purchased outside of the state, provided that the tax levied herein shall not be levied against tangible personal property intended solely for use outside of the municipality but which is stored in the municipality pending shipment outside of the municipality, or which is temporarily retained in the municipality for the purpose of fabrication, repair, testing, alteration, maintenance or other service.
(C) Any person liable for payment of the tax authorized herein may deduct from such tax any local or municipal sales tax previously paid on such goods or services, provided that the amount deducted shall not exceed the amount which would have been due if the taxes imposed by the municipality had been levied on the sale of such goods or services.
The provisions of this subchapter shall not apply:
(A) In respect to the use of an article of tangible personal property brought into the municipality by a nonresident individual visiting in the municipality for his or her personal use or enjoyment while within the municipality;
(B) In respect to the use of tangible personal property purchased for resale before being used;
(C) In respect to the use of any article of tangible personal property on which a tax equal to or in excess of that levied by both the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and this subchapter has been paid by the person using such tangible personal property in the municipality, whether such tax was levied under the laws of the state or of some other state or municipality of the United States. If any article of tangible personal property has already been subjected to a tax by the state or by any other state or municipality in respect to its sale or use in an amount less than the tax imposed by the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and this subchapter, then the provisions of this subchapter shall also apply to it by a rate measured by the difference only between the rate provided by both the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and this subchapter and the rate by which the previous tax upon the sale or use was computed. However, no credit shall be given for taxes paid in another state or municipality if that state or municipality does not grant like-credit for taxes paid in this state and the municipality;
(D) In respect to the use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the municipality, and of machinery and equipment purchased and used by persons for the operation of manufacturing plants already established in the municipality, provided that this exemption shall not apply unless such machinery and equipment is incorporated into and is directly used in the process of manufacturing property subject to taxation under the Sales Tax Code of the municipality. The term MANUFACTURING PLANT shall mean those establishments primarily engaged in manufacturing or processing operations and generally recognized as such;
(E) In respect to the use of tangible personal property now specifically exempted from taxation under the Sales Tax Code of the municipality;
(F) In respect to the use of any article of tangible personal property brought into the municipality by an individual with the intent to become a resident of the municipality, where such personal property is for such individual’s personal use or enjoyment; or
(G) In respect to the use of any article of tangible personal property used or to be used by commercial airlines or railroads; in respect to livestock purchased outside of the state and brought into the municipality for feeding or breeding purposes and which is later resold.
The tax levied by this subchapter is due and payable at the time and in the manner and form prescribed for payment of the State Use Tax Code, being 68 O.S. §§ 1401 et seq.
Such taxes, penalties and interest due hereunder shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors and may be collected by suit as any other debt.
(A) Every retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property from a place of business outside the state for use in the municipality shall, at the time of making such sales, collect the use tax levied by this subchapter from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission, if the Tax Commission shall, by regulation, require such receipt.
(B) Each retailer or vendor shall list with the Tax Commission the names and addresses of all of his or her agents operating in the municipality and the locations of any and all distribution or sales houses or office or other places of business in the town.
§ 34.060 Permits For Retailers Or Vendors Not Within Or Both Within And Without State
(A) The Tax Commission may, in its discretion and upon application, authorize the collection of the tax herein levied by any retailer or vendor not maintaining a place of business within the state but who makes sales of tangible personal property for use in the municipality, and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property at such out-of-state place of business for use in the municipality. Such retailer or vendor may be issued, without charge, a permit to collect such taxes by the Tax Commission in such a manner and subject to such regulations and agreements as it shall prescribe. When so authorized, it shall be the duty of such retailer or vendor to collect the tax upon all tangible personal property sold, to his or her knowledge, for use within the municipality.
(B) Such authority and permit may be canceled at any time when the Tax Commission considers that such tax can more effectively be collected from the person using such property in the municipality, provided, however, that in all instances where such sales are made or completed by a delivery to the purchaser within the municipality by the retailer or vendor in such retailer’s or vendor’s vehicle, whether owned or leased, but not by common carrier, such sales or transactions shall continue to be subject to the applicable municipal sales tax at the point of delivery, and the tax shall be collected and reported under the taxpayer’s sales tax permit number accordingly.
Whenever any retailer or vendor not maintaining a place of business in the state, or maintaining a place of business both within and without the state, and authorized to collect the tax herein levied fails to comply with any of the provisions of this subchapter or the State Use Tax Code, being 68 O.S. §§ 1401 et seq., or any orders, rules or regulations of the Tax Commission, the Tax Commission, upon notice and hearing as provided for in 68 O.S. § 1408, may by order revoke the use tax permit, if any, issued to such retailer or vendor, and if any such retailer or vendor is a corporation authorized to do business in the state, then it may, after the notice and hearing above provided, cancel said corporation’s license to do business in the state, and shall issue a new license only when such corporation has complied with the obligations under this chapter, the State Use Tax Code, being 68 O.S. §§ 1401 et seq., or any orders, rules or regulations of the Tax Commission.
§ 34.062 Remunerative Deductions For Retailers Or Vendors Of Other States
Returns and remittances of the tax herein levied and collected shall be made to the Tax Commission at the time and in the manner, form and amount as prescribed for returns and remittances required by the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and remittances of the tax collected hereunder shall be subject to the same discount as may be allowed by said Code for the collection of state use taxes.
68 O.S. § 217 is hereby adopted and made a part of this subchapter, and interest and penalties at the rates and in the amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this subchapter, provided that the failure or refusal of any retailer or vendor to make and transmit the reports and remittances of tax in the time and manner required by this subchapter shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of five days, the retailer or vendor shall forfeit his or her claim to any discount allowed under this subchapter.
The interest or penalty, or any portion thereof, accruing by reason of a retailer’s or vendor’s failure to pay the municipal tax herein levied may be waived or remitted in the same manner as provided for said waiver or remittance as applies in the administration of the state use tax provided in 68 O.S. § 220, and to accomplish the purpose of this section, the applicable provisions of said 68 O.S. § 220 are hereby adopted by reference and made a part of this subchapter.
A refund of an erroneous payment of the municipal use tax herein levied may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for the administration of the state use tax as set forth in 68 O.S. § 227, and to accomplish the purpose of this section, the applicable provisions of said 68 O.S. § 227 are hereby adopted by reference and made a part of this subchapter.
The confidential and privileged nature of the records and files concerning the administration of the municipal use tax is legislatively recognized and declared, and to protect the same, the provisions of 68 O.S. § 205 of the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and each subsection thereof are hereby adopted by reference and made fully effective and applicable to the administration of the municipal use tax as if herein set forth in full.
For the purpose of this subchapter, the following definitions apply unless the context clearly requires a different meaning.
ECONOMIC DEVELOPMENT. Efforts which seek to improve the financial well-being and quality of life for a community by creating or retaining jobs and supporting or growing incomes and the tax base.
HOTEL. A commercial establishment offering lodging to persons for consideration in which six or more rooms are used for the accommodations of such guests, whether such rooms are in one or several structures, and which is located within the town limits of the town.
(2) The term shall not include nursing homes, hospitals, assisted living centers, single- family dwellings, duplexes, apartment complexes or establishments which primarily provide extended-stay rooms for rent.
OCCUPANCY. The act, or the right to the act, of using a room, or the furnishings within the room, for a fixed period of time.
OPERATOR. Any person or entity which manages or directs control of a hotel within the town limits of the town.
RENT. The money or consideration paid by an occupant to the hotel in exchange for occupancy.
ROOM. A physical unit of a hotel which is available for the occupancy of a person for lodging purposes.
TAX. The contribution imposed by the town for the rent of a hotel room.
TOURISM. The business of providing information, accommodations, transportation or other services to tourists.
(A) There is hereby imposed a tax not to exceed 5% of the gross rental receipt of all hotel sales of room rentals, as allowed by the State Tax Code, being 68 O.S. §§ 1401 et seq.
(B) This tax shall be in addition to any existing sales tax imposed by the town or the state.
(A) Collection authority. The town shall enter into an agreement with the State Tax Commission for the collection of the imposed hotel lodging tax under 68 O.S. § 2701.
(B) Due date. The due date for reporting and remittance of the tax shall be the twentieth day of the month following the month in which the charges for occupancy of a hotel are incurred.
(A) There is hereby established a special fund, to be known as the Tourism and Development Fund. One percent of the taxes levied and collected pursuant to this subchapter shall be deposited into said fund.
(B) The fund shall be managed and expended by the Town Board of Trustees in accordance with state law.
The exemptions from such tax enumerated in 68 O.S. §§ 1350 et seq., are hereby adopted and incorporated herein by reference. To the extent that any conflicts in connection with the permitted exemptions arise, the State Sales Tax Code shall prevail.
There is hereby levied and assessed an annual tax of 2% upon the gross receipts from residential and commercial sales of electricity in the town, which tax shall be in lieu of any other franchise, license, occupation or excise tax levied by such town, all as provided by state law.
(Prior Code, § 7-401)
Statutory reference:
Utility tax authorized for municipalities, see 68 O.S. §§ 2601 et seq.
§ 34.101 Franchises Exempt
The tax levied under this subchapter, when levied, shall apply to all persons, firms, associations or corporations engaged in the business of furnishing electricity within the town limits, except that it shall not apply to any person, firm, association or corporation operating under a valid franchise from the town.
(Prior Code, § 7-402)
§ 34.102 Payment Of Tax
The tax levied under this subchapter on electricity receipts shall be levied for a term of not more than one year, and it shall be payable as required by the Town Board of Trustees and placed in the General Revenue Fund of the town.
(Prior Code, § 7-403)
§ 34.103 Failure To Pay
Any person, firm or corporation failing or refusing to pay such tax when levied shall be regarded as a trespasser and may be ousted from such town, and in addition thereto, an action may be maintained against such person, firm or corporation for the amount of the tax and all expenses of collecting the same, including reasonable attorney fees.
(Prior Code, § 7-404) Penalty, see § 34.999
§ 34.104 Tax Constitutes A Lien
The tax so imposed shall constitute a first and prior lien on all assets located within the town of any person, firm or corporation engaged in the business of selling electricity within the town limits.
(Prior Code, § 7-405)
Natural Gas Tax
§ 34.115 Tax Levied
From and after the effective date hereof, there is hereby levied and assessed an annual tax of 2% upon the gross receipts from residential and commercial sales of natural gas in the town, which tax shall be in lieu of any other franchise, license, occupation or excise tax levied by such town, all as provided by 68 O.S. §§ 2601 through 2605.
The tax levied under § 34.115 of this chapter, when levied, shall apply to all persons, firms, associations or corporations engaged in the business of furnishing natural gas within the town limits, except that it shall not apply to any person, firm, association or corporation operating under a valid franchise from said town.
The tax levied under § 34.115 of this chapter shall be levied for a term of not less than one year, and it shall be payable monthly and placed in the General Revenue Fund of the town.
Any person, firm or corporation failing or refusing to pay such tax when levied shall be regarded as a trespasser and may be ousted from the town, and in addition thereto, an action may be maintained against such person, firm or corporation for the amount of the tax and all expenses of collecting the same, including reasonable attorney fees.
The tax so imposed shall constitute a first and prior lien on all of the assets located within the town of any person, firm or corporation engaged in the business of selling natural gas within the town limits.
Any persons, firms, associations or corporations engaged in the business of furnishing natural gas within the town limits which are not operating under a valid franchise from said town, and upon which the tax provided under § 34.115 of this chapter is imposed, are hereby granted a revocable permit by said town for so long as this subchapter remains in effect and the taxes are paid in accordance with the terms of this subchapter to acquire, construct, erect, install, extend, repair, remove, relocate, replace, operate and maintain a system of works, pipes, pipelines, apparatus, structures and appurtenances in, across, upon and under the streets, alleys, avenues, boulevards, lanes, parks, parkways, sidewalks, parking, driveways, rights- of-way, utility easements and other public ways, places, areas and grounds, all being sometimes referred to herein as “streets, alleys, avenues and other public ways, places and grounds,” in the town as now constituted, and as may be added to hereafter, for the purpose of transporting, distributing and selling natural gas to said town, its inhabitants and the public generally for domestic, commercial and industrial uses, and for any and all other purposes for which natural gas, during the period of this revocable permit, may be used, together with the right to enter upon the streets, alleys, avenues and other public ways, places and grounds of said town for the purpose of constructing, erecting, installing, extending, relocating, operating, maintaining, removing and repairing said works, pipes, pipelines and all necessary apparatus, machinery, structures and appurtenances.
There is hereby levied an annual inspection fee and service charge upon each and every person, firm or corporation operating a telephone exchange in the town in an amount equal to 2% of the gross revenues for each current year for exchange telephone transmission service rendered wholly within the limits of the town to compensate the town for the expenses incurred and services rendered incident to the exercise of its police power, supervision, police regulations and police control of the construction of the lines and equipment of the telephone company in the town.
(Prior Code, § 7-301)
Statutory reference:
Town powers to levy utility tax on gross receipts, see 68 O.S. §§ 2601 et seq.
§ 34.136 Time When Due; Payment
The inspection fee and charge shall be due and payable to the town annually for each 12-month period, due on or before July 20 each year for the preceding 12 months, and such shall be paid into and appropriated and expended from the General Revenue Fund of the town.
(Prior Code, § 7-301)
§ 34.137 Fee In Lieu Of Other Fees Or Taxes
(A) During continued, substantial compliance with the terms of this subchapter by the owner of any telephone exchange, the charge levied hereby shall be, and continue to be, in lieu of all concessions, charges, excise, franchise, license, privilege and permit fees or taxes or assessments, except for ad valorem taxes.
(B) However, it is not intended hereby to extinguish or abrogate any existing arrangement whereby the town is permitted to use underground conduits, duct space or pole contacts of the company for the fire alarm or police call systems of the town.
(Prior Code, § 7-302)
Purchasing Powers
§ 34.150 Definitions
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PURCHASING OFFICER. Purchasing agent of the Town of Calera, Oklahoma, as designated by the Board of Trustees.
SUPPLIES. Includes all new supplies, materials and equipment.
(Ord. 2021-10, passed 10-14-2021)
§ 34.151 Purchasing Officer
There is hereby established purchasing officers for the town who shall have the authority and duties as set forth in this subchapter. The purchasing officers shall be appointed by the Board of Trustees and shall serve at their pleasure. No bond shall be required of any purchasing officer. The Board of Trustees, in its discretion, may appoint one or more purchasing officers. The Town Clerk and department heads shall be a designated as purchasing officers for the town by virtue of their positions, unless otherwise provided by motion or resolution of the Board of Trustees.
(Ord. 2021-10, passed 10-14-2021)
§ 34.152 Purchases Without Approval
(A) The purchasing officers of the town shall be empowered to purchase supplies and services, when the item or items purchased or contracted for do(es) not exceed the sum of $5,000; provided, that the purchasing officer may not, for the purpose of avoiding this prohibition, enter into separate contracts each for a sum of less than $5,000, when the total of the purchases are for the same purposes and exceed the purchasing limit set forth herein.
(B) When an item or items to be purchased of contracted for exceeds the sum of $5,000, but does not exceed $10,000, a purchasing officer and the Town Clerk or Deputy Town Clerk can approve the purchase together.
(C) Purchases exceeding $10,000 that have not previously been approved by the Board of Trustees must be submitted to the Board of Trustees for approval.
(D) Purchases for specific equipment approved in the budget process and included in the budget need not be re-submitted to the Board of Trustees for approval.
(Ord. 2021-10, passed 10-14-2021)
§ 34.153 Competitive Bids
(A) Procedure. All purchases required by the Board of Trustees, or other authority, to be made by competitive bid shall contain the following information:
(1) The notice required herein shall include a general description of the services required or the articles to be purchased and shall state where bids shall be submitted and where specifications may be secured and the time and place of opening of bids.
(2) When deemed necessary by a purchasing officer or the Board of Trustees, bid deposits may be required, and when they are required, it shall be so stated in the public notice inviting bids. Unsuccessful bidders shall be entitled to a return of such money where it has been required. A successful bidder, when bid deposits have been required, shall forfeit the bid deposit required upon his or her failure to enter into a contract within ten days after the award.
(3) Bids shall be submitted, sealed, to the purchasing officer, Town Clerk or other designated individual and shall be identified as bids on the envelope. Bids shall be opened at such time and place as contained in the notice.
(4) The Board of Trustees shall have the authority to reject all bids, parts of all bids, or all bids for any one or more supplies or contractual services included in the proposed acquisition when the public interest will be served thereby. The town shall not accept bids of any person who is in default of the payment of taxes, licenses, utilities or other monies due to the town.
(5) Contracts shall be awarded to the lowest best bidder. In determining the lowest best bidder, in addition to the price, the following factors should be considered:
(a) The capacity and skill to perform the contract or to provide the service;
(b) Whether the bidder can perform the contract or provide the service promptly or within the time specified without delay or interference;
(c) The character, integrity, reputation, judgment, experience and efficiency of the bidder;
(d) The quality of performance of previous contracts or services;
(e) The previous and existing compliance by the bidder with laws and ordinances relating to the contract or service;
(f) The sufficiency of the financial resources and ability of the bidder to perform the contract or provide the services;
(g) The quality, availability and adaptability of the supplies, or contractual services to the particular use required;
(h) The ability of the bidder to provide future maintenance and service for the use of the subject of the contract; and
(i) The number and scope of conditions attached to the bid.
(B) Award to other than low bidder.
(1) When the award is not given to the lowest bidder, a full statement of the reasons placing the order elsewhere shall be entered on the minutes of the Board of Trustees.
(2) When one or more bids are received for the same total amount or unit price, quality and service being equal, the contract shall be awarded to a bidder residing within the corporate limits of the town. When one of the bidders does not reside in the town, the award shall be made to the bidder residing in the closest proximity to the town.
(C) Solicitation of quotes authorized.
(1) Unless otherwise authorized in division (D) below, for any purchase of supplies, materials, vehicles or equipment exceeding $10,000, the purchasing officer shall submit to at least three persons, firms or corporations dealing in and able to supply the same, or to a smaller number if there are not three persons, firms or corporations dealing in and able to supply the same, a request for quotation, or invitation to provide a quotation, giving them an opportunity to provide a quotation or bid after giving the specifications and/or requirements for the supplies, materials, vehicles or equipment to be purchased.
(2) The solicitation of quotes pursuant to this subsection is not authorized if a competitive bidding procedure is required by state law or ordinance.
(D) Purchases authorized. The following purchases are authorized without the requirement of solicitation of quotes or the solicitation of bids, unless otherwise mandated by the Board of Trustees or required by law:
(1) The purchase of supplies, materials, vehicles or equipment whose cost does not exceed $10,000 in a single transaction and for which competitive bidding is not required by law;
(2) The purchase of supplies, materials, equipment or contractual services which can be furnished only by a single dealer, or which have a uniform price wherever purchased;
(3) The purchase of supplies, materials, equipment or contractual services purchased from another unit of government at a price deemed below that obtainable from private dealers, including government surplus;
(4) The purchase of supplies, materials, equipment or contractual services when purchased at a price not exceeding a price set therefor by the state purchasing agency or any other state agency hereafter authorized to regulate prices for items purchased by the state, whether such price is determined by contract negotiated with a vendor or otherwise;
(5) The purchase of supplies, materials, vehicles or equipment directly from any contract duly awarded by this state or any state agency pursuant to the State Central Purchasing Act, and commonly referred to as the “state bid price;”
(6) Purchases of supplies, materials, vehicles, equipment or contractual services pursuant to cooperative purchasing agreements entered into with a public agency or a political subdivision of the state, or another state as authorized by the Interlocal Cooperation Act, 74 O.S. §§ 1001 et seq.; and
(7) Contractual services of a professional nature, such as engineering, architectural, financial, accounting, medical or legal, unless competitive bidding is required by applicable law or regulation.
(Ord. 2021-10, passed 10-14-2021)
§ 34.154 Lease/purchase Agreements
The Board of Trustees may enter into such lease/purchase agreements for supplies as it deems necessary for the efficient operation of the town.
(Ord. 2021-10, passed 10-14-2021)
§ 34.155 Sale Or Distribution Of Surplus Property
(A) (1) All supplies, equipment and materials owned by the town which are no longer used or have become obsolete, worn out or unnecessary, and are no longer of any use to the town, and the value of such obsolete, worn out or unnecessary supplies, equipment or materials does not exceed $1,000 per surplus item or item(s), for items that are customarily sold together, may be disposed of by the Town Clerk or department head in the manner of sale or disposal authorized in this section.
(2) The Town Clerk or department head shall keep a journal of all property declared surplus with a value of less than $1,000 and the disposition of the property.
(B) All supplies, equipment and materials owned by the town which are no longer used or have become obsolete, worn out or unnecessary, and are no longer of any use to the town, and the value of such obsolete, worn out or unnecessary supplies, equipment or materials exceeds $1,000 per surplus item or item(s), for items that are customarily sold together, may be disposed of by the Town Clerk or department head when authorized by the Board of Trustees in the manner of sale or disposal authorized in this section, or in such manner as the Board of Trustees may prescribe.
(C) The Town Clerk or his or her designee shall utilize one of the following methods of sale or disposition of surplus property that will bring the most benefit to the town, unless otherwise directed by the Board of Trustees:
(1) Transfer to public trust with the town being the beneficiary of the trust;
(2) Trade-in credit toward the acquisition of new or used property; or
(3) Sale of surplus property “as is, where is, with all faults,” with no warranties, express or implied, as to the condition, usability or fitness for a particular purpose, according to one of the following methods:
(a) Sale at public auction to include online auction sites;
(b) Solicitation of sealed bids, with award to the highest responsible bidder;
(c) Sale for scrap. Surplus property may be sold for scrap if the Town Clerk or his or her designee, determines that the scrap value of the surplus property exceeds the sale value of the property if sold by another method; or
(d) Negotiated sale. Surplus property may be sold by negotiation if the Town Clerk or his or her designee, determines that only one known buyer is available or interested in acquiring the property.
(D) Surplus property that is of minimal or no value to the town and which costs of disposition of such equipment would exceed the amount recovered, the Town Clerk or department head shall dispose of the surplus property in the manner most beneficial to the town.
(E) Surplus property which may be of value or use to another public agency, including, but not limited to, municipalities, counties or the state may be donated by the town to such public agency, as approved by the Town Clerk or directed by the Board of Trustees.
(F) Proceeds from the sale of surplus property shall be deposited into the appropriate fund as determined by the Town Clerk.
(Ord. 2021-10, passed 10-14-2021)
§ 34.156 Sale Or Distribution Of Surplus Real Property
Any real property of the town, either improved or unimproved, declared by the Board of Trustees to be surplus and no longer necessary to the operations of the town may be sold or otherwise disposed of by the Board of Trustees upon such terms which are deemed to be most beneficial to the town and its citizens.
(Ord. 2021-10, passed 10-14-2021)
§ 34.157 Cooperative Purchasing
The purchasing officer shall have the authority to join with other units of government in cooperative purchasing plans when the best interest of the town will be served thereby.
(Ord. 2021-10, passed 10-14-2021)
§ 34.158 Prohibited Purchases
Any contract subject to the provision of this subchapter in which the purchasing officer or any officer of the town is financially interested, directly or indirectly, shall be void.
(Ord. 2021-10, passed 10-14-2021)
§ 34.159 Emergency Purchases
(A) By purchasing officer. In case of an apparent emergency which requires the immediate purchase of supplies or contractual services, the mayor or vice mayor shall be empowered to grant written authorization to the purchasing officer to secure by purchase in the open market at the lowest attainable price, any supplies or contractual services, regardless of the amount of the expenditures.
(B) By department head.
(1) In case of an actual emergency occurring during normal office hours, the head of any department of the town may, with the consent of the purchasing officer and the approval of the mayor, purchase directly any supplies or contractual services where the immediate procurement is essential to prevent delays in the work of such department which may vitally affect the life, health or convenience of the citizens.
(2) In the case of an actual emergency occurring outside regular office hours, the head of any using agency may, with the consent of the Mayor, Vice Mayor or the purchasing officer, purchase directly any supplies or contractual services whose immediate procurement is essential to prevent delays in the work of such department which vitally affects the life, health or convenience of the citizens; provided, that he or she shall exercise great care to ensure that the supplies or contractual services are procured at a reasonable cost. The purchasing officer may further make purchases in the event of an emergency as provided in 61 O.S. § 130.
(Ord. 2021-10, passed 10-14-2021)
§ 34.999 Penalty
(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99(A) of this code of ordinances.
(B) (1) (a) A vendor, as defined in §§ 34.015 through 34.037 of this chapter, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by §§ 34.015 through 34.037 of this chapter, or who willfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatever means, all or any part of the tax therein levied, or who makes in any form of advertising, verbally or otherwise, any statement which infers that he or she 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 a misdemeanor, and upon conviction thereof, shall be punished as provided in § 10.99(A) of this code.
(b) Any person, firm, corporation, joint venture or association which willfully or intentionally fails, neglects or refuses to collect the sums required to be collected or paid by §§ 34.015 through 34.037 of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punished as provided in § 10.99(A) of this code.
(Prior Code, § 7-218)
(2) In addition to all civil penalties provided by §§ 34.015 through 34.037 of this chapter, the willful failure or refusal of any taxpayer to make the reports and remittances therein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under §§ 34.015 through 34.037 of this chapter, shall be an offense, and upon conviction thereof, the offending taxpayer shall be subject to a fine as provided in § 10.99(A) of this code.
(Prior Code, § 7-223)
(3) A violation of § 34.022(F) by the purchaser or vendor shall be a misdemeanor.
(Prior Code, § 7-211)
(4) (a) Any person who wrongfully or erroneously certifies that purchases are for any of the subdivisions or agencies of the state named in § 34.023(I) of this chapter or who otherwise violates § 34.023(I) of this chapter shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined an amount equal to double the amount of the sales tax involved or incarcerated for not more than 60 days, or both.
(b) Any person, firm, agency or entity making purchases on behalf of any institution, agency or subdivision in the state as per § 34.023(J) of this chapter shall certify in writing on the copy of the invoice of sales ticket the nature of the purchases, and a violation of this act shall be a misdemeanor as set forth in division (B)(4)(a) above.
(Prior Code, § 7-210)
(5) (a) A violation of § 34.024(E)(6) of this chapter by the purchaser or vendor shall be a misdemeanor, and upon violation and conviction for a second offense, the State Tax Commission shall revoke the vendor’s sales tax permit.
(b) A violation of § 34.024(F) of this chapter by the purchaser or vendor shall be a misdemeanor, and upon violation and conviction for a second offense, the State Tax Commission shall revoke the vendor’s sales tax permit.
(Prior Code, § 7-212)
(C) In addition to all civil penalties provided by §§ 34.050 through 34.067 of this chapter, the willful failure or refusal of any taxpayer to make the reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under §§ 34.050 through 34.067 of this chapter, shall be an offense, and upon conviction thereof, the offending taxpayer shall be punished by a fine of not more than $100 and costs. Each day of noncompliance with §§ 34.050 through 34.067 of this chapter shall constitute a separate offense.