(PUBLISHED IN THE MCALESTER NE...

(Published in the McAlester News-Capital December 19th, 2017.) ORDINANCE NO. 2609 AN ORDINANCE OF THE CITY OF MCALESTER, OKLAHOMA, RELATING TO THE IMPOSITION OF A CITY EXCISE TAX (SALES TAX) OF ONE HALF PERCENT (.50%) (IN ADDITION TO ANY AND ALL OTHER EXCISE TAXES NOW IN FORCE); SAID EXCISE TAX TO BE LEVIED UPON THE GROSS PROCEEDS OR GROSS RECEIPTS DERIVED FROM ALL SALES TAXABLE UNDER THE OKLAHOMA SALES TAX CODE; PROVIDING FOR THE USE OF THE PROCEEDS OF SAID EXCISE TAX; PROVIDING FOR THE EFFECTIVE DATE OF SAID EXCISE TAX; PROVIDING FOR SUBSISTING STATE PERMITS; PROVIDING FOR PAYMENT OF TAX; PROVIDING THAT THE TAX IS IN ADDITION TO TAXES CURRENTLY LEVIED, EXCEPT AS PROVIDED ABOVE; INCORPORATING CERTAIN PROVISIONS OF PRIOR CITY ORDINANCES; PROVIDING FOR AMENDMENTS TO THIS ORDINANCE; PROVIDING THAT THE PROVISIONS OF THIS ORDINANCE ARE CUMULATIVE AND IN ADDITION TO ANY AND ALL TAXING PROVISIONS OF OTHER CITY ORDINANCES; PROVIDING FOR SEVERABILITY OF PROVISIONS; AND CONTAINING OTHER PROVISIONS RELATED THERETO. WHEREAS, the City of McAlester, Oklahoma (the “City”) currently levies a three and one half percent (3.5%) excise tax (sales tax); and WHEREAS, of said three and one half percent (3.5%) excise tax, two percent (2%) is levied pursuant to Ordinance No. 1166 of the City, as amended by Ordinance No. 1310 of the City (collectively, the “General Purpose Ordinance”), and the purpose of said General Purpose Ordinance is to provide revenue for the support of the functions of the municipal government of the City of McAlester, and with the term of said General Purpose Ordinance being unlimited in duration; and WHEREAS, of said three and one half percent (3.5%) excise tax, one-half of one percent (0.5%) is levied pursuant to Ordinance No. 2159, as it amends the Two Percent Ordinance (said amendment to the General Purpose Ordinance being referred to as the “Half Percent Ordinance”), and the purpose of said Half Percent Ordinance is to provide revenues to be used (i) one-quarter of one percent (0.25%) for construction of education facilities and (ii) one-quarter of one percent (0.25%) for economic development, and with the term of said Half Percent Ordinance expiring on July 1, 2018; and WHEREAS, of said three and one half percent (3.5%) excise tax, one percent (1%) is levied pursuant to various amendments to the General Purpose Ordinance, which amendments include, but not by way of limitation, Ordinance No. 1576, Ordinance No. 1983, Ordinance No. 2036, Ordinance No. 2037, Ordinance No. 2038, Ordinance No. 2091, and Ordinance No. 2144 (the amendments to the General Purpose Ordinance being collectively referred to as the “Prior One Percent Ordinance”), and the purpose of said One Percent Ordinance is to provide revenue for the support of payment of principal and interest on indebtedness incurred on behalf of the City by The McAlester Public Works Authority and any indebtedness incurred to refund or advance refund the same and for providing capital improvements of said City, and with the term of said Prior One Percent Ordinance expiring on November 30, 2031; and WHEREAS, pursuant to this Ordinance No. 2609 of the City, the registered qualified voters of the City are being asked to approve the said excise tax and the purpose for which the proceeds of said excise tax can be expended. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF MCALESTER, OKLAHOMA, AS FOLLOWS: Section 1. Citations and Codification. This Ordinance shall be known and may be cited as the McAlester Infrastructure Sales Tax Ordinance of 2017, and the same shall be codified and incorporated into the Code of Ordinances of the City of McAlester, Oklahoma (the “City”). Section 2. Tax Imposed. There is hereby imposed an excise tax of one half percent (.50%), in addition to any and all other excise taxes now in force; said excise tax to be levied upon the gross proceeds or gross receipts derived from all sales taxable under the Oklahoma Sales Tax Code. Section 3. Purpose of Revenues. It is hereby declared to be the purpose of this Ordinance and the excise tax levied hereunder is to provide revenues to be used by the City, or any public trust having the City as beneficiary thereof, for the purpose of funding repairs, maintenance, construction, and improvements to City infrastructure, including but not limited to capital improvements to water and sewer infrastructure, streets, roadways, and other City facilities. Section 4. Effective Date and Stated Termination Date. The provisions of this Ordinance and the collection of the excise tax referenced herein shall become effective on and after July 1, 2018, subject to approval by a majority of the qualified electors of the City of McAlester, Oklahoma, voting on the same in the manner prescribed by law. The provisions of this Ordinance and the collection of the excise tax referenced herein shall expire on July 1, 2033. Section 5. 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 purposes of this Ordinance, hereby ratified, confirmed and adopted in lieu of any requirement for an additional City permit for the same purpose. Section 6. Payment of Tax. The tax herein levied shall be paid to the Tax Collector at the time and in the manner and form prescribed for payment of the state sales tax under the State Tax Law of the State of Oklahoma. Section 7. This Tax in Addition to Taxes Currently Levied; Administrative Procedures. The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the City pursuant to existing City Ordinances (the “Existing Ordinances”); provided, however, that those provisions, if any, of said Existing Ordinances relating to Definitions; Tax Collector Defined; Classification of Taxpayers - Permit to Do Business; Subsisting State Permits; the portion of Tax Rate - Sales Subject to Tax, pertaining to Sales Subject to Tax (not rate of Tax); the provisions of said Existing Ordinances regarding Exemptions and Other Exempt Transfers; the provisions of said Existing Ordinances regarding Tax Due When--Returns--Records; the portion of said Existing Ordinances regarding tax constituting debt; Vendor’s Duty to Collect Tax; Returns and Remittances - Discounts; Interest and Penalties--Delinquency; Waiver of Interest and Penalties; Erroneous Payments--Claim for Refund; Fraudulent Returns; and Records Confidential shall apply to the excise tax levied and assessed by this Ordinance. For purposes of this Ordinance, references in said Existing Ordinances, to specific provisions of the Oklahoma Statutes shall be deemed to be references to said statutory provisions, as amended. Section 8. Amendments. The people of the City of McAlester, Oklahoma, by their approval of this Ordinance at the election hereinabove provided for, hereby authorize the City 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 or in order to make the same consistent with the Oklahoma Sales Tax Code, as amended, except that the rate of the tax herein provided for shall not be changed without approval of the qualified electors of the City as provided by law. Section 9. Provisions Cumulative. The provisions hereof shall be cumulative and in addition to any and all other taxing provisions of City Ordinances. Section 10. Severability. The provisions of this Ordinance are severable, and if any part or provision hereof shall be adjudged invalid by any court of competent jurisdiction, such adjudication shall not affect or impair any of the remaining parts or provisions hereof. APPROVED this 12th day of December, 2017. CITY OF McALESTER, OKLAHOMA By John Browne, Mayor