Section 6-29. Citation and Codification.

This ordinance shall be known and may be cited as the “Town of Tryon Sales Tax Ordinance”.

Section 6-30. Definitions.

1. Unless specified otherwise herein, the definitions of words, terms, and phrases contained in the Oklahoma Sales Tax Code, Title 58, Section 1302, are hereby adopted by reference and made a part of this Ordinance.
2. In addition to the definitions contained herein and in Title 58, Section 1302 of the Oklahoma Statutes, the term “Gross Receipts” shall also include the total retail sale price received for the sale, preparation, or service of mixed beverages, ice, and nonalcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation, and service occurs shall constitute the gross receipts from such transaction.

Section 6-31. Tax Collector Defined.

The term “Tax Collector” as used herein means the department of the town government of 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.

Section 6-32. Classification of Taxpayers.

For the purpose of this ordinance, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the Oklahoma Sales Tax Code.

Section 6-33. 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 purpose of this ordinance, hereby ratified, confirmed, and adopted in lieu of any requirement for an additional Town permit for the same purpose.

Section 6-34. Effective Date.

This ordinance shall become and be effective on and after July 1, 1981, subject to approval of a majority of the registered voters of the Town of Tryon, Oklahoma, voting on same in the manner prescribed by Title 11, Section 16-101 of the Oklahoma Statutes.

Section 6-35. Purpose of Revenue.

It is hereby declared to be the purpose of this ordinance to provide revenues for the support of the functions of the municipal government of the Town of Tryon, Oklahoma.

Section 6-36. Tax Rate: Sales Subject to Tax.

1. There is hereby levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of Oklahoma, including but not exclusive of the following:
   1. Tangible personal property;
   2. Natural or artificial gas, electricity, ice, steam, or any other utility or public service except water;
   3. Transportation for hire of persons by common carriers, including railroads, both steam and electric, motor transportation companies, taxicab companies, Pullman car companies, airlines, and all other means of transportation for hire;
   4. Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with transmission of any message;
   5. Printing or printed matter of all types, kind, and character, and the service by printing or overprinting;
   6. Service of furnishing rooms by hotels, apartment hotels, public lodging houses, and tourist camps;
   7. Service of furnishing storage or parking privileges by auto hotels and parking lots;
   8. Food, confections and all drinks sold or dispensed by hotels, restaurants or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;
   9. Advertising of all kinds, types, and character, including any and all devices used for advertising purposes and the servicing of any advertising purposes and the servicing of any advertising devices, except as provided in Section 6-36 hereof;
   10. Dues or fees to clubs, and the sale of tickets or admission to places of amusement, to athletic, entertainment, recreational events, or dues or fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities, including free or complimentary passes or tickets. Dues or fees hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees or dues of like kind or character;
   11. For the purpose of this ordinance, sales of service and tangible personal property made for the purpose of developing real estate even though such real estate is intended for resale as real property, are hereby declared to be sales to consumers or users. Sales of services and tangible personal property, including materials, supplies, and equipment made to contractors who use the same in the performance of any contract, are hereby declared to be sales to consumers or users and do not have established places of business shall be deemed to be sales to consumers or users, and therefore taxable.
   12. For purposes of this Section, a sales shall include the sale, preparation of service of ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with alcoholic beverages for consumption on the premises where such sale, preparation, or service occurs.
2. There is hereby levied an excise tax of one percent (1%) which sales tax and all revenues therefrom is to be used for the limited purposes of funding and providing police services to the Town of Tryon and which sales tax shall be upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of Oklahoma, including but not exclusive of the following:
   1. Tangible personal property;
   2. Natural or artificial gas, electricity, ice, steam or any other utility or public service except water;
   3. Transportation for hire of persons by common carriers, including railroads, both steam and electric, motor transportation companies, taxicab companies, Pullman car companies, airlines, and all other means of transportation for hire;
   4. Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with transmission of any message;
   5. Printing or printed matter of all types, kind, and character, and the service by printing or overprinting;
   6. Service of furnishing rooms by hotels, apartment hotels, public lodging houses, and tourist camps;
   7. Service of furnishing storage or parking privileges by auto hotels and parking lots;
   8. Food, confections and all drinks sold or dispensed by hotels, restaurants or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere;
   9. Advertising of all kinds, types, and character, including any and all devices used for advertising purposes and the servicing of any advertising purposes and the servicing of any advertising devices, except as provided in Section 6-36 hereof;
   10. Dues or fees to clubs, and the sale of tickets or admission to places of amusement, to athletic, entertainment, recreational events, or dues or fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities, including free or complimentary passes or tickets. Dues or fees hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees or dues of like kind or character;
   11. For the purpose of this ordinance, sales of service and tangible personal property made for the purpose of developing real estate even though such real estate is intended for resale as real property, are hereby declared to be sales to consumers or users. Sales of services and tangible personal property, including materials, supplies, and equipment made to contractors who use the same in the performance of any contract, are hereby declared to be sales to consumers or users and do not have established places of business shall be deemed to be sales to consumers or users, and therefore taxable. Sales of tangible personal property to peddlers, solicitors and other salesmen who do not have established places of business shall be deemed to be sales to consumers or users, and therefore taxable.
   12. For purposes of this Section, a sales shall include the sale, preparation of service of ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with alcoholic beverages for consumption on the premises where such sale, preparation, or service occurs.
   13. For purposes of the tax levied under Section 6-36 hereof, said tax shall be administered pursuant to the provisions of Title 68, Section 2701 (B) of the Oklahoma Statutes and shall cease upon the termination of the limited purposes for which said tax was created.

Section 6-37. Exemptions.

There is hereby specifically exempted from the tax levied by this ordinance the gross receipts or gross proceeds exempted from the sales tax law of Oklahoma inclusive but not exclusive of and derived from the:

1. Sales of intoxicating beverages taxed as provided by state law.
2. Sale of cigarettes and such tobacco products as are taxed by state law.
3. Sale of raw products from the farm, orchard, or garden where such sale is made by the producer of such raw products directly to the consumer or user; gross receipts or gross proceeds derived from the sale of livestock, poultry products and dairy products by the producers; exemptions granted by this subdivision shall not apply when such articles are sold, even though by the producer thereof, at or from an “established business place” not on a farm; neither shall this exemption apply unless said articles are produced or grown within the State of Oklahoma. The provisions of this subsection are intended to exempt the sale of dairy products when sold by a dairyman or farmer who owns all of the cows from which the dairy products he sells are produced. The provisions of this subsection shall not be construed to exempt sales by florists, nurserymen, and chicken hatcheries.
4. Dues paid to fraternal, religious, civic, charitable, or educational societies or organizations by regular members thereof, provided such societies or organizations operate under what is commonly termed the lodge plan or system, and provided such societies or organizations do not operate for a profit which insures to the benefit of any individual member or member thereof to exclusion of other members.
5. Sale of tangible personal property or services to or by churches, except where such organizations may be engaged in business for profit or savings, competing with other persons engaged in the same or similar business.
6. Gross receipts and gross proceeds derived from the transportation of school children to and from schools and high schools in motor or other vehicles.
7. Transportation of persons where the fare of each person does not exceed twenty-five cents ($0.25) or local transportation of persons within the corporate limits of cities and towns except by taxicabs.
8. Sale of food in public, common, high school, or college cafeterias and lunch rooms operated primarily for teachers and pupils, not operated primarily for the public and not operated for profit.
9. Carrier sales made directly to consumers or users of newspapers or any other periodicals where any individual transaction does not exceed twenty-five cents ($0.25).
10. Sales to the United States Government, State of Oklahoma, or any of its political subdivisions.
11. Sale of gasoline or motor fuel on which the motor fuel tax, gasoline tax, or special fuels tax has been paid to the State of Oklahoma.
12. Sale of crude petroleum or natural casinghead gas and other products subject to gross production tax under the provisions of the laws of the State of Oklahoma. This exemption shall not apply when such products are sold to a consumer or user for consumption or use, except when used for injection into the earth for the purpose of promoting or facilitating the production of oil or gas.
13. Sale of motor vehicles, attached optional equipment and accessories of which the Oklahoma Motor Vehicle Excise Tax has been paid.
14. Sales by county, district, and state fairs.
15. Sales of advertising space in newspapers and periodicals and billboard advertising service, and sales of time for radio and television broadcasts of advertising.
16. Sales for resale to persons regularly engaged in the business of reselling the articles purchased whether within or without the state, provided that such sales to residents of this state are made to persons to whom sales tax permits have been issued by the Oklahoma Tax Commission as provided by law. This exemption shall not apply to the sales of articles made to the 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 exemption apply to sales of tangible personal property to peddlers, solicitors, and other salesmen who do not have sales tax permits or established places of business.
17. Goods, wares, merchandise, and property sold for use in manufacturing, compounding, processing, assembling, or preparing for sale shall be classified as having been sold for the purpose of resale or the subject matter of resale only in the event
    (a) such goods, wares, merchandise, or property are purchased for the purpose of being manufactured into a finished article and if it becomes a recognizable, integral part of the manufactured, compounded, processed, assembled, or prepared products, or
    (b) if it is consumed in the process of manufacturing, compounding, processing, assembling, or preparing products for resale.
18. Sale of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in Oklahoma, and machinery and equipment purchased and used by persons in the operation of manufacturing plants already established in Oklahoma, provided this exemption shall not apply unless such machinery and equipment is incorporated into and is directly used in the process of manufacturing property subject to taxation hereunder. The term “manufacturing plants” shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such.
19. Sale of tangible personal property manufactured in Oklahoma when sold by the manufacturer to a person who transports it to another state for immediate and exclusive use in some other state.
20. 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 Oklahoma sales or use tax has been previously paid on such tangible personal property.
21. Sales of containers shall be exempt when sold to a person regularly engaged in the business of reselling empty or filled containers, or when he purchases such containers for the purpose of packaging raw products of farm, garden, or orchard, for resale to the consumer or processor, provided this exemption shall not apply to the sale of containers used more than once and which are ordinarily known as returnable containers unless a tax under this title is collected and paid to the tax collector with respect to each and every transfer by such person of title or possession of such returnable container if made to any consumer or user within this state; nor shall it apply to the sale of labels or other materials delivered along with items sold but which are necessary or absolutely essential to the sale of the sold merchandise.
22. Exemptions of poultry and livestock feed, and farm machinery as prescribed by the State Sales Tax Code shall be equally applicable as exemptions from the tax herein levied.
23. Sales of agricultural fertilizer to persons regularly engaged for profit in the business of farming and/or ranching which are exempt from state sales taxes under provision of Title 69, Section 1205b (a) of the Oklahoma Statutes shall likewise be exempt from the town sales tax herein levied.

Section 6-38. Other Exempt Transfer.

Also there is hereby specifically exempted from the tax herein levied the transfer of tangible personal property exempted from the sales tax law of Oklahoma inclusive but not exclusive of the following:

1. From one corporation to another corporation pursuant to a reorganization. As used in this subsection the term reorganization means:
   1. A statutory merger or consolidation.
   2. The acquisition by a corporation of substantially all of the properties of another corporation when the consideration is solely all of a part of the voting stock of the acquiring corporation, or of its parent or subsidiary corporation.
2. In connection with 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 organization of such corporation where the former owners of the property transferred are immediately, after the transfer in control of the corporation, and the stock or securities received by each is substantially, in proportion to this interest in the property prior to the transfer.
4. To a partnership in the organization of such partnership, if the former owners of the property transferred are immediately, after the transfer members of such partnership in the interest in the partnership, received by each, is substantially in proportion to his interest in the property prior to the transfer.
5. From a partnership to the members thereof when made in kind in the dissolution of such partnership.

Section 6-39. 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.

Section 6-40. Payment of Tax: Brackets.

1. The tax herein levied shall be paid to the tax collector at the time in form and manner provided for payment of state sales tax under the sales tax law of Oklahoma.
2. The bracket system for the collection of the three percent (3%) town sales tax by the tax collector shall be as the same is hereafter adopted by the agreement of the Town of Tryon, Oklahoma, and the tax collector, in the collection of both the three percent (3%) town sales tax and the three and one-quarter percent (3¼%) state sales tax.

Section 6-41. Tax Constitutes Debt.

Such taxes, penalty 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.

Section 6-42. Vendor’s Duty to Collect Tax.

1. 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 Town to collect from the consumer or user the full amount of the tax levied by this ordinance, or an amount equal as nearly as possible or practicable to the average equivalent thereof.
2. 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.
3. A vendor as defined herein, who willfully or intentionally fails, neglects, or refuses to collect the full amount of the tax levied by his ordinance, or willfully, or intentionally fail, neglects, or refuses to comply with the provisions or remits or rebated 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 fined not more than five hundred dollars ($500.00), not including costs.

Section 6-43. 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 collected hereunder shall be subject to the same discount as may be allowed by said code for collection of state sales taxes.

Section 6-44. Interest and Penalties: Delinquency.

Title 68, Section 217 of the Oklahoma Statutes is hereby adopted and made a part of this ordinance, 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 ordinance. Provided 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 ordinance shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of five (5) days, the taxpayer shall forfeit his claim to any discount allowed under this ordinance.

Section 6-45. Waiver of Interest and Penalties.

The interest of penalty or any portion thereof accruing by reason of a taxpayer’s failure to pay the town tax herein levied may be waved or remitted in the same manner as provided for said waiver or remittance as applied in administration of the state sales tax provided in Title 68, Section 220 of the Oklahoma Statutes and to accomplish the purposes of this Section, the applicable provisions of said Section 220 are hereby adopted by reference and made a part of this ordinance.

Section 6-46. Erroneous Payments: Claim for Refund.

Refund or erroneous payment of the town sales tax herein levied may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitation of time, as provided for administration of the state sales tax as set forth in Title 68, Section 227 of the Oklahoma Statutes and to accomplish the purposes of this Section, the applicable provisions of said Section 227 are hereby adopted by reference and made a part of this ordinance.

Section 6-47. Fraudulent Returns.

In addition to all civil penalties provided by this ordinance, the willful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report thereof rightfully due under this ordinance shall be an offense, and upon conviction thereof the offending taxpayer shall be subject to a fine of not more than five hundred dollars ($500.00), not including costs.

Section 6-48. 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, provisions of Title 63, Section 205 of the Oklahoma Statutes, and each subsection thereof, is hereby adopted by reference and made fully effective and applicable to administration of the town sales tax as if here set forth in full.

Section 6-49. Amendments.

The People of the Town of Tryon, Oklahoma, hereby authorize the Board of Trustees by ordinance duly enacted to make 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 rate of the tax herein provided shall not be changed without approval of the qualified electors of the Town as provided by law.

Section 6-50. Provisions Cumulative.

The provisions hereof shall be cumulative, and in addition to any and all other taxing provisions of Town ordinances.

Section 6-51. Provisions Severable.

The provisions hereof are hereby declared to be severable, and if any Section, paragraph, sentence, or clause of this ordinance is for any reason held invalid or inoperative by any court of competent jurisdiction, such decision shall not affect any other section, paragraph, sentence, or clause hereof.

Section 6-52. Emergency.

Whereas it being immediately necessary for the preservation of the peace, health, and safety of the Town of Tryon, Oklahoma, and the inhabitants thereof, that the provisions of this ordinance be put into full force and effect, an emergency is hereby declared to exist by reason whereof this ordinance shall take effect and be in full force from and after its passage and publications as provided by law.

Related Articles

• Town Finance and Business – Article 01. Purchase of Supplies
• Town Finance and Business – Article 02. Sale of Surplus and Obsolete Property
• Town Finance and Business – Article 03. Purchase of Supplies, Materials, and Equipment
• Town Finance and Business – Article 04. Budget
• Town Finance and Business – Article 05. Funding Accounting, Etc.