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Editor's note—
Ord. No. 0-7677-4, § 1, adopted July 27, 1976, amended Art. IV, relative to sales
tax, formerly derived from Ord. No. 0-7273-80, to read as set out herein in Art. IV,
§§ 8-401—8-416.
Ord. No. 0-0001-57, §§ 3—12, adopted June 12, 2001 and approved by the electorate
on Aug. 14, 2001 states: It is hereby imposed an sales tax of one-half of one cent
(in addition to any and all other sales taxes now in force) to be levied upon the
gross receipts derived from all sales taxable under the Oklahoma Sales Tax Code. It
is hereby declared to be the purpose of this Ordinance to provide revenues for the
financing of current capital needs in the City's wastewater system with said tax being
in effect for a period of five years.
Funds generated by the sales tax increase and interest earned thereon shall be dedicated
and used by the City exclusively to finance current capital needs of the City's wastewater
collection system on a pay-as-you-go basis; such funds shall not be used for future
expansion of the wastewater system.
The provisions of this Ordinance shall become effective October 1, 2001, subject to
the approval by a majority of the qualified electors of the City voting on the same
in the manner prescribed by law at the Special Election to be held on August 14, 2001
called for the purpose of approving or rejecting the above and foregoing Ordinance.
This Ordinance and the sales tax referenced herein shall terminate and cease to be
levied five years from the effective date of this Ordinance, the same being September
30, 2006.
All valid and subsisting permits to do business issued by the Oklahoma Tax Commission
pursuant to the Oklahoma Sales Tax Code are, for the purpose of this Ordinance, hereby
ratified, confirmed and adopted in lieu of any requirement for an additional City
permit for the same purpose.
The tax herein levied shall be paid at the time and in the manner and in the form
prescribed for the payment of state sales tax under the Oklahoma Sales Tax Code.
This tax is in addition to taxes currently levied; administrative procedures. The
tax levied hereby is in addition to any and all other sales taxes levied or assessed
by the City. Provided, however, that those provisions of Article IV (Sales Tax) of
the Code of Ordinances, of the City of Norman, Oklahoma, not inconsistent herewith,
shall apply to the sales tax levied and assessed by this Ordinance. For the purpose
of this Ordinance, references in the Code of Ordinances to specific provisions of
the Oklahoma Sales Tax Code shall deem to be referenced to said statutory provisions,
as amended.
The citizens of the City of Norman, Oklahoma, by their approval of this Ordinance
at the election hereinabove provided for, hereby authorize the City by Ordinance duly
enacted to make any such administrative and technical changes or additions in the
method and manner of administration and enforcing this Ordinance as may be necessary
or proper for efficiency and fairness except that the purpose, rate and limitation
of time for collection of the tax herein provided shall not be changed without the
approval of the qualified electors of the City as provided by law.
Provisions cumulative. Provisions hereof shall be cumulative and in addition to any
and all other taxing provisions of City Ordinances.
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