§ 34.01 UTILITY TAX.

(A) Utility tax levied. There is hereby levied and assessed an annual tax of 2% upon the gross receipts from residential and commercial sales of gas and 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)

(B) Not to apply to franchises. The tax levied under this chapter shall, when levied, apply to all persons, firms, associations, or corporations engaged in business of furnishing gas or electricity within the town limits, except it shall not apply to any person, firm, association, or corporation operating under a valid franchise from the town.

(Prior Code, § 7-402)

(C) Payment of tax. The tax levied under this chapter on gas and electric receipts shall be levied for a term of not less than one year and 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)

(D) Failure to pay tax. 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 same, including reasonable attorney’s fees.

(Prior Code, § 7-404)

(E) Tax constitutes lien. The tax so imposed shall constitute a first and prior lien on all the assets located within the town of any person, firm, or corporation engaged in the business of selling gas within the town limits.

(Prior Code, § 7-405)

§ 34.02 TELEPHONE EXCHANGE FEE.

(A) Fee levied on telephone exchanges.

(1) 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 lines and equipment of the telephone company in the town.

(2) The annual inspection fee and charge shall be due and payable to the town on or before May 1 of each year and shall be paid into and appropriated and expended from the General Revenue Fund of the town.

(Prior Code, § 7-301)

(B) Fee to be in lieu of other fees; taxes.

(1) During continued substantial compliance with the terms of this chapter 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 ad valorem taxes.

(2) However, it is not intended hereby to extinguish or abrogate any existing arrangement whereby the town is permitted to use underground conduit, duct space, or pole contacts of the company for the fire alarm or police calls systems of the town.

(Prior Code, § 7-302)

§ 34.03 SOCIAL SECURITY.

(A) Declaration of policy to come under coverage.

(1) It is hereby declared to be the policy and purpose of the town to extend, at the earliest date, to the eligible employees and officials of the town the benefits of the system of Federal Old-Age and Survivors Insurance as authorized by the Federal Social Security Act, being 42 U.S.C. §§ 301 through 1305, and all amendments thereto, and 51 O.S. §§ 121 et seq.

(2) In pursuance of this policy, the officers and employees of the town shall take such action as may be required by applicable state or federal laws or regulations.

(Prior Code, § 2-401)

(B) Execution of agreement with state agency. The Mayor is authorized and directed to execute all necessary agreements and amendments with the State Department of Human Services to accomplish the provisions of division (A) above.

(Prior Code, § 2-402)

(C) Withholdings. Withholdings from salaries or wages of employees and officials for the purposes provided in division (A) above are hereby authorized to be made in the amounts and at such times as may be required by applicable state and federal laws or regulations, and shall be paid over to the state or federal agency designated by the laws and regulations.

(Prior Code, § 2-403)

(D) Contributions. Employer contributions shall be paid from amounts appropriated for these purposes from available funds to the designated state or federal agency in accordance with applicable state or federal laws or regulations.

(Prior Code, § 2-404)

(E) Records and reports. The Town Clerk/Treasurer shall keep such records and submit such reports as may be required by applicable state or federal laws or regulations.

(Prior Code, § 2-405)

(F) Exclusions. Excluded from this chapter authorizing the extension of Social Security benefits to town officers and employees are the following:

(1) Any authority to make any agreement with respect to any position, employee, or official now covered or authorized to be covered by any other ordinance creating any retirement system for any employee or official of the town; or

(2) Any authority to make any agreement with respect to any position, employee, or official for which compensation is on a fee basis, or any position, employee, or official not authorized to be covered by applicable state or federal laws or regulations.

(Prior Code, § 2-406)

§ 34.15 DEPOSITORIES DESIGNATED; FUNDS TO BE DEPOSITED.

(A) All banks and all savings and loan associations in this county which are incorporated under federal or state law are hereby designated as depositories for the funds of the town.

(B) 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)

§ 34.16 FUNDS SECURED BY UNIT COLLATERAL SYSTEM.

The deposits of the town shall be secured by the Unit Collateral System provided by the state statutes.

(Prior Code, § 7-102)

§ 34.17 CONTRACTUAL SERVICES DEFINED FOR PURCHASING.

For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.

CONTRACTUAL SERVICES. Services performed for the town by persons not in the employment of the town, and may include the use of equipment or the furnishing of commodities in connection with the services under express or implied contract. CONTRACTUAL SERVICES shall include travel; freight; express; parcel post; postage; telephone; telegraph; utilities; rents; printing out; binding; repairs, alterations, and maintenance of buildings, equipment, streets and bridges, and other physical facilities of the town; and other services performed for the town by persons not in the employment of the town.

(Prior Code, § 7-103)

§ 34.18 PURCHASES; APPROVAL REQUIRED.

(A) Purchases, how made. All purchases of supplies, materials, equipment, and contractual services for the offices, departments, and agencies of the town government, shall be made by the Town Board of Trustees or by other town personnel in accordance with purchase authorizations issued by the Town Board.

(Prior Code, § 7-104)

(B) When prior approval by the Town Board of Trustees is required. The Town Board may provide that certain contracts for, or purchases of, supplies, materials, equipment, or contractual services shall require the prior approval of the Town Board.

(Prior Code, § 7-105)

§ 34.30 ADOPTION; AMENDMENTS; EFFECTIVE DATE.

(A) Adoption; specific amendments.

(1) This subchapter shall be known and may be cited as the “Town of Talala Sales Tax Ordinance.”

(2) Following are the sales tax ordinances passed by the town:

Ord. Date Description/Purpose

76-1 7-1-1976 2 cent sales tax levied

7-9-1990 7-9-1990, effective 7-1-1990 until No additional tax levied 6-30-1991

7-12-1993 7-12-1993 effective 7-1-1993 until No additional tax levied 6-30-1994 Ord. Date Description/Purpose

6-3-1997 6-3-1997 effective 7-1-1997 until No additional tax levied 6-30-1998

02-00 2-8-2000 effective 3-14-2000 Increase in the tax from 2% to 3%

(Prior Code, § 7-201)

(B) Effective date. This subchapter became effective as to each cent tax after 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)

(C) Amendments.

(1) 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.

(2) Neither the rate of the tax herein provided nor the use to which the revenue is put shall be changed without approval of the qualified electors of the town as provided by law.

(Prior Code, § 7-225)

(D) 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)

§ 34.31 DEFINITIONS.

(A) The definitions of words, terms, and phrases contained in the State Sales Tax Code, being 68 O.S. § 1352, and in 37A O.S. § 5-106, are hereby adopted by reference and made a part of this subchapter.

(B) A SALE shall include the sale, preparation, or 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 otherwise occurs.

(C) The definition of GROSS RECEIPTS in the State Sales Tax Code, being 68 O.S. §§ 1350 et seq., is hereby augmented to contain the additional following words:

“The total retail sale price received for the sale, preparation or service of mixed beverages, ice and non-alcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation, or service occurs shall constitute the gross receipts from such transaction.”

(Prior Code, § 7-202)

§ 34.32 TAX COLLECTORS.

The term TAX COLLECTOR as used in this subchapter means 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)

§ 34.33 CLASSIFICATION OF TAXPAYERS.

For the purpose of this subchapter, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the State Sales Tax Code, being 68 O.S. §§ 1350 et seq.

(Prior Code, § 7-204)

§ 34.34 SUBSISTING STATE PERMITS.

All valid and subsisting permits to do business issued by the State Tax Commission pursuant to the State Sales Tax Code, being 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)

§ 34.35 PURPOSE OF REVENUES.

It is the purpose of the sales taxes levied by this subchapter to provide revenues for the support of the functions of the municipal government of the town.

(Prior Code, § 7-207)

§ 34.36 TAX RATE; SALES SUBJECT TO TAX.

There is hereby levied an excise tax as set forth in § 34.30(A) upon the gross proceeds or gross receipts derived from all sales taxable under the Sales Tax Code, being 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 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) (1) Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance.

(2) This shall include all services and rental charges having any connection with transmission of any messages;

(E) Printing or printed matter of all types, kinds, and characters and the service of printing or over-printing, 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 hotel, apartment hotel, public rooming house, motel, public lodging house, 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, or other dispensers, and 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 character, including any and all devices used for advertising purposes and the servicing of any advertising devices, except 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 that would have otherwise been made, including any fees paid for the use of facilities or services rendered at a health spa or club or 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 that 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, racketball, or handball courts;

(N) Charges made for the privilege of using items for amusement, sports, entertainment, or recreational activity, 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 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, 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, 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, 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, and 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 business in this state, including all orders taken by a state business for delivery in another state; provided, all orders taken outside this state for delivery within this state shall not be subject to the tax levied by this subchapter;

(T) Tangible personal property sold to persons, peddlers, solicitors, or other salespeople, for resale where there is likelihood that this 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 place of business in which to display a permit or keep records;

(5) The 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 who are primarily engaged in selling their services, such as repairpeople, are hereby declared to be sales to consumers or users and taxable.

(Prior Code, § 7-208)

§ 34.37 EXEMPTIONS.

(A) Exemptions; 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 the Sales Tax Code, being 68 O.S. §§ 1350 et seq., inclusive, but not exclusive of, and derived from:

(1) The sale 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;

(2) The sale of motor vehicles or any optional equipment or accessories attached to motor vehicles on which the Motor Vehicle Excise Tax levied by state law has been paid;

(3) The sale of crude petroleum or natural or casinghead gas and other products subject to gross production tax under state law. This exemption shall not apply when such products are sold to 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. This division (A)(3) shall not operate to increase or repeal the gross production tax levied by the laws of this state; and

(4) The sale of aircraft on which the tax levied pursuant to 68 O.S. §§ 6001 through 6004 has been paid.

(Prior Code, § 7-209)

(B) Exemptions; governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by this subchapter:

(1) Sale of tangible personal property or services to the United States Government or to the state, any political subdivision of this state or any agency of a political subdivision of the state; provided, all sales to contractors in connection with the performance of any contract with the United States Government, the state or any of its political subdivisions shall not be exempted from the tax levied by this subchapter, except as hereinafter provided;

(2) Sales of property to agents appointed or contracted with by agencies or instrumentalities of the United States Government if ownership and possession of such property transfers immediately to the United States Government;

(3) Sales made directly by county, district, or state fair authorities of this state, upon the premises of the fair authority, for the sole benefit of the fair authority;

(4) Sale 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;

(5) 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 inures to the benefit of any individual member or members thereof to the exclusion of other members;

(6) Sale of tangible personal property or services to or by churches, except sales made in the course of business for profit or savings, competing with other persons engaged in the same or similar business;

(7) 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;

(8) 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 U.S.A., and the Campfire Girls shall be exempt from sales tax;

(9) Sale 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 this state has 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 this 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 this state and set out the name of such public subdivision or agency. Any person who wrongfully or erroneously certifies that purchases are for any of the above named subdivision or agencies of this state or who otherwise violates this section 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;

(10) Sales of tangible personal property or services to private institutions of higher education and 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 purposes 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 this state, shall certify in writing, on the copy of the invoice of sales ticket the nature of the purchases, and violation of this act shall be a misdemeanor as set forth in division (B)(9) above;

(11) 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 purposes 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); and

(12) Sales of tangible personal property made by public or private school for grade levels kindergarten through twelfth grade, a public school district, public school board, public school student group or organization or public school district personnel for purposes of raising funds for the benefit of such school, school district, school board, student group, or organization. For purposes of this division (B)(12), 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 purposes of participating in federal programs. Sale of tangible personal property in this division (B)(12) shall not include sale of admission tickets or concessions at athletic events.

(Prior Code, § 7-210)

(C) Exemptions; general. There are hereby specifically exempted from the tax levied by this subchapter:

(1) Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles;

(2) 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;

(3) 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;

(4) 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 this state are made to persons to whom sales tax permits have been issued as provided in this subchapter. This exemption shall not apply to the 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 salespeople who do not have an established place of business and a sales tax permit;

(5) Sales of advertising space in newspapers and periodicals and billboard advertising service, and any advertising through the electronic media, including radio, television, and cable television;

(6) Eggs, 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. Violation hereof by the purchaser or vendor shall be a misdemeanor;

(7) 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;

(8) 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;

(9) (a) Sales of food or food products for home consumption which are purchased in whole or in part with coupons issued pursuant to the federal food stamp program as authorized by 7 U.S.C. §§ 2011 through 2029, as to that portion purchased with such coupons.

(b) The exemption provided for such sales shall be inapplicable to such sales upon the effective date of any federal law that removes the requirement of the exemption as a condition for participation by the state in the federal food stamp program; and

(10) 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 previously imposed state sales tax on such items.

(Prior Code, § 7-211)

(D) Exemptions; agriculture. There are hereby specifically exempted from the tax levied by this subchapter:

(1) Sales of agricultural products produced in this 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:

(a) Farm, orchard, or garden products;

(b) Dairy products sold by a dairyman or farmer who owns all the cows from which the dairy products offered for sale are produced;

(c) Livestock sold by the producer at a special livestock sale; or

(d) The provisions of this division (D) shall not be construed as exempting sales by florists, nurserymen, or chicken hatcheries, or sales of dairy products by any other business except as set out herein;

(2) Livestock, including cattle, horses, mules, or other domestic or draft animals, sold by the producer by private treaty or at a special livestock sale;

(3) Sale 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;

(4) Sale 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:

(a) 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;

(b) 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;

(c) Any stock tonics, water purifying products, stock sprays, disinfectants, or other such agricultural supplies;

(d) Poultry shall not be construed to include any fowl other than domestic fowl kept and raised for the market or production of eggs;

(e) Livestock shall not be construed to include any pet animals such as dogs, cats, birds, or such other fur-bearing animals; and

(f) 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 that 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.

(5) Sales of items to be and in fact used in the production of agricultural products. Sale of the following items shall be subject to the following limitations:

(a) 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;

(b) 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, 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;

(c) 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 the Sales Tax Code, being 68 O.S. §§ 1350 et seq. As used in this section, AGRICULTURAL FERTILIZER, PHARMACEUTICALS, and BIOLOGICALS mean any substance sold and used for soil enrichment or soil corrective purposes or for promoting the growth and productivity of plants or animals;

(d) Sales of agricultural seed 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 seed which is packaged and sold for use in noncommercial flower and vegetable gardens;

(e) Sales of agricultural chemical pesticides to any person regularly engaged, for profit, in the business of farming or ranching. For the purposes of this act, 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 viruses, bacterial, or other microorganisms on or in a living human, or any substance or mixture of substances intended for use as a plant regulator, defoliant, or desiccant; and

(f) 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. Violation hereof 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.

(6) Sale of farm machinery, repair parts thereto, or fuel, oil, lubricants, and other substances used for operation and maintenance of the 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. Violation hereof 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)

(E) Exemptions; manufacturers. There are hereby specifically exempted from the tax levied by this subchapter:

(1) 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 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;

(2) Ethyl alcohol when sold and used for the purpose of blending same with motor fuel on which motor fuel tax is levied by state law;

(3) Sale of machinery and equipment purchased and used by persons establishing new manufacturing plants in the state, and 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;

(4) 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 the 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 returnable soft drink bottles. Each and every transfer of title or possession of such returnable containers in this 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 code. 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;

(5) Sale 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

(6) (a) Machinery, equipment, fuels, and chemicals incorporated into and directly used or consumed in the process of treatment 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.

(b) The term controlled industrial waste may include low-level radioactive waste for the purpose of this division (E).

(Prior Code, § 7-213)

(F) Exemptions; corporations and partnerships. There are hereby specifically exempted from the tax levied in this subchapter:

(1) The transfer of tangible personal property, as follows:

(a) From one corporation to another corporation pursuant to a reorganization. As used in this division (G)(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;

(b) 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;

(c) 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 his or her interest in the property prior to the transfer;

(d) 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

(e) From a partnership to the members thereof when made in kind in the dissolution of such partnership.

(2) 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)

§ 34.38 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 State Sales Tax Code, being 68 O.S. §§ 1350 et seq.

(Prior Code, § 7-215)

§ 34.39 PAYMENT OF TAX; BRACKETS; DEBT.

(A) Payment of tax brackets.

(1) The tax herein levied shall be paid to the Tax Collector at the time and in the form and manner provided for payment of state sales tax.

(2) 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)

(B) 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)

§ 34.40 VENDOR’S DUTY TO COLLECT TAX.

(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 this 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 vendor until paid, and shall be recoverable at law in the same manner as other debts.

(C) A vendor, as defined hereunder, who willfully or intentionally fails, neglects, or refuses to collect the full amount of the tax levied by this subchapter, or 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 herein levied, or 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.

(D) (1) 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.

(2) Any person, firm, corporation, joint venture, or association that willfully or intentionally fails, neglects, or refuses to collect the sums required to be collected or paid shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished as provided in § 10.99

(Prior Code, § 7-218) Penalty, see § 10.99

§ 34.41 RETURNS AND REMITTANCES; DISCOUNTS; FRAUDULENT RETURNS.

(A) 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 tax collected hereunder and shall be subject to the same discount as may be allowed by the State Sales Tax Code, being 68 O.S. §§ 1350 et seq., for collection of state sales taxes.

(Prior Code, § 7-219)

(B) Fraudulent returns.

(1) In addition to all civil penalties provided by this subchapter, the willful failure or refusal of any taxpayer to make 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 this subchapter.

(2) Violating this section shall be an offense, and upon conviction thereof the offending taxpayer shall be subject to a fine as provided in § 10.99.

(Prior Code, § 7-223)

§ 34.42 INTEREST AND PENALTIES; DELINQUENCY; WAIVER.

(A) Interest and penalties; delinquency.

(1) Title 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.

(2) 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, the taxpayer shall forfeit his or her claim to any discount allowed under this subchapter.

(Prior Code, § 7-220)

(B) 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 or as applied in administration of the state sales tax provided in 68 O.S. § 220. To accomplish the purposes 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)

§ 34.43 ERRONEOUS PAYMENTS; CLAIM FOR REFUND.

(A) Refund of 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 administration of the state sales tax as set forth in 68 O.S. § 227.

(B) 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) Penalty, see § 10.99

§ 34.44 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 the State Sales Tax Code, being 68 O.S. §§ 1350 et seq., and each subsection thereof, are hereby adopted by reference and made fully effective and applicable to administration of the town sales tax as if here set forth in full.

(Prior Code, § 7-224)

§ 34.55 GENERAL PROVISIONS.

(A) Provisions cumulative. The provisions hereof shall be cumulative, and in addition to any and all other taxpaying provisions of municipal resolutions and regulations.

(Prior Code, § 7-514)

(B) Provisions severable. The provisions hereof are hereby declared to be severable, and if any section, paragraph, sentence, or clause of this subchapter, 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.

(Prior Code, § 7-515)

(C) Citation. This subchapter shall be known and cited as the “Talala, Oklahoma Use Tax Resolution.”

(Prior Code, § 7-520)

(Res. 2009-03, passed 4-14-2009)

§ 34.56 EXCISE TAX ON STORAGE, USE, OR OTHER CONSUMPTION OF TANGIBLE PERSONAL PROPERTY LEVIED.

(A) There is levied and there shall be paid by every person storing, using, or otherwise consuming within the town, tangible, personal property purchased or brought into this municipality, an excise tax on the storage, use, or otherwise consuming within the municipality of such property at the rate of 3% of the purchase price of such property. Such tax shall be paid by every person storing, using, or otherwise consuming, within the municipality, 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 the state; provided, that the tax levied herein shall not be levied against tangible, personal property intended solely for use outside the municipality, but which is stored in the municipality pending shipment outside the municipality or which is temporarily retained in the maintenance of other service. Any person liable for payment of the use tax authorized herein, may deduct from such use tax and county or municipal sales tax previously paid on such goods or services; provided, that the amount deducted shall not exceed the amount that would have been due if the taxes imposed by the municipality had levied on the sale of such goods or services.

(Prior Code, § 7-501)

(Res. 2009-03, passed 4-14-2009)

§ 34.57 TIME DUE; RETURNS; PAYMENT; DEBT.

(A) Time due; returns; payment. 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 under the Use Tax Code of the state, being 68 O.S. §§ 1401 through 1411.

(Prior Code, § 7-503)

(B) Tax constitutes debt. Such taxes, penalty, or 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 with any other debt.

(Prior Code, § 7-504)

(Res. 2009-03, passed 4-14-2009)

§ 34.58 COLLECTION OF TAX.

(A) Collection of tax by retailer or vendor. 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 this state for use in the town, 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 State Tax Commission, if said Tax Commission shall, by regulation, require such receipt. Each retailer or vendor shall list with the Tax Commission the name and address of all his or her agents operating in this municipality and location of any and all distribution or sales houses or offices or other places of business in this municipality.

(Prior Code, § 7-505)

(B) Collection of tax by retailer or vendor not maintaining a place of business within the state or both within and without state; permits. The State Tax Commission may, at its discretion, upon application, authorize the collection of the use tax herein levied by any retailer or vendor not maintaining a place of business within this state but who makes sales of tangible, personal property for use in this municipality, and by the out of state place of business of any retailer or vendor maintaining places of businesses both within and without this state and making sales of tangible, personal property, at such out of state place of business for use in this municipality. Such retailer or vendor may be issued, without charge, a permit to collect such taxes, by said Tax Commission in such 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 use tax upon all tangible, personal property sold to his or her knowledge for use within this municipality. Such authority and permit may be canceled when, at any time, said Tax Commission considers that such use tax can more effectively be collected from the person using such property in this municipality; provided, however, delivery to the purchaser within this municipality by the retailer or vendor in such retailer’s or vendor’s vehicle, whether owned or leased (not by common carrier), such sales or transactions shall continue to be subject to 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.

(Prior Code, § 7-506)

(Res. 2009-03, passed 4-14-2009)

§ 34.59 REVOKING PERMITS.

Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, authorized to collect the use 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 through 1411, or any order, rules or regulations of the State Tax Commission, the Tax Commission may, upon notice and hearing as provided for in 68 O.S. § 1408, 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 this state may, after the notice and hearing above provided, cancel said corporation’s license to do business in this state and shall issue a new license only when such corporation has complied with the obligations under this subchapter, the State Use Tax Code, or any order, rules, or regulations of the State Tax Commission.

(Prior Code, § 7-507)

(Res. 2009-03, passed 4-14-2009)

§ 34.60 REMUNERATIVE DEDUCTIONS ALLOWED VENDORS OR RETAILERS OF OTHER STATES.

Returns and remittances of the use tax herein levied and collected shall be made to the State Tax Commission at the time and in the manner, form, and amount prescribed for returns and remittances required by the State Use Tax Code, being 68 O.S. §§ 1401 through 1411; remittance of use tax collected hereunder shall be subjected to the same discount as may be allowed by said code for the collection of state use taxes.

(Prior Code, § 7-508) (Res. 2009-03, passed 4-14-2009)

§ 34.61 INTEREST AND PENALTIES; DELINQUENCY; WAIVER.

(A) Interest and penalties; delinquency.

(1) Title 68 O.S. § 217, 1998 supplement, 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 use 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 use 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.

(Prior Code, § 7-509)

(B) Waiver of interest and penalties. The interest or penalty, or any portion thereof, accruing by reason of a retailer’s or vendor’s failure to pay the use tax herein levied may be waived or remitted in the same manner as provided for said waiver or remittance as applied in administration of the state use tax provided in 68 O.S. § 220, 1998; to accomplish the purposes of this section, the applicable provisions of said § 220 are hereby adopted by reference and made a part of this subchapter.

(Prior Code, § 7-510)

(Res. 2009-03, passed 4-14-2009) Penalty, see § 10.99

§ 34.62 ERRONEOUS PAYMENTS; CLAIM FOR REFUND.

Refund of 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 provided for administration of the state use tax as set forth in 68 O.S. § 227, 1998; to accomplish the purpose of this section the applicable provisions of said § 227 are hereby adopted by reference and made a part of this subchapter.

(Prior Code, § 7-511)

(Res. 2009-03, passed 4-14-2009)

§ 34.63 FRAUDULENT RETURNS.

(A) In addition to all civil penalties provided by this subchapter, the willful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any use tax, or portion thereof, rightfully due under this subchapter, shall be an offense, and upon conviction thereof the offending taxpayer shall be punished by a fine of not more than $200.

(B) Each day of noncompliance with this subchapter shall constitute a separate offense.

(Prior Code, § 7-512) (Res. 2009-03, passed 4-14-2009)

§ 34.64 RECORDS CONFIDENTIAL.

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, 1998, of the State Use Tax Code, being 68 O.S. §§ 1401 through 1411, and each subsection thereof, is hereby adopted by reference and made fully effective and applicable to administration of the municipal use tax as if herein set forth in full.

(Prior Code, § 7-513) (Res. 2009-03, passed 4-14-2009)

§ 34.65 DEFINITIONS.

The definitions of words, terms, and phrases contained in the State Tax Code, 68 O.S. § 1401, 1991 and 1998 supplement, are hereby adopted by reference and made a part of this subchapter; in addition thereto, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

TAX COLLECTOR. The department of the municipality, or the official agency of the state, duly designated according to law or contract authorized by law, to administer the collection of the use tax herein levied.

TOWN. The Town of Talala, Oklahoma.

TRANSACTION. Sale.

(Prior Code, § 7-516) (Res. 2009-03, passed 4-14-2009)

§ 34.66 CLASSIFICATION OF TAXPAYERS.

For 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 through 1411.

(Prior Code, § 7-517) (Res. 2009-03, passed 4-14-2009)

§ 34.67 SUBSISTING STATE PERMITS.

All valid and subsisting permits to do business issued by the State Tax Commission pursuant to the State Tax Code, being 68 O.S. §§ 101 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.

(Prior Code, § 7-518) (Res. 2009-03, passed 4-14-2009)

§ 34.68 PURPOSES OF REVENUES.

It is hereby declared to be the purpose of this subchapter to provide revenues for the support of the functions of the municipal government of the town, and any and all revenues derived hereunder may be expended by the Town Board of Trustees for any purpose for which funds may be lawfully expended and authorized.

(Prior Code, § 7-519) (Res. 2009-03, passed 4-14-2009)

§ 34.69 EXEMPTIONS.

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 of a nonresident individual visiting in this 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 on that levied by both the State Use Tax Code 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 this state or some other state, municipality, or county of the United States. If any article of tangible personal property has already been subjected to a tax law by this state or any other state or county in respect to its sale or use, in an amount less than the tax imposed by both the State Use Tax Code, being 68 O.S. §§ 1401 through 1411, and this subchapter, 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 and this subchapter, and the rate by which the previous tax upon the sale or use was computed; provided, that, no credit shall be given for taxes paid in another state, municipality, or county, if that state, municipality, or county does not grant like credit for taxes paid in the 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 machinery and equipment purchased and used by persons in the operation of manufacturing plants already established in the municipality which machinery and equipment is incorporated into, and is directly used in, the process of manufacturing property subject to the taxation under the Sales Tax Code of the town, being 68 O.S. §§ 1350 et seq. The term MANUFACTURING PLANTS 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 town, being 68 O.S. §§ 1350 et seq.;

(F) In respect to the use of any article of tangible, personal property brought into the municipality by an individual with intent to become a resident of this municipality where such personal property is for such individual’s personal use or enjoyment;

(G) In respect to the sum of any article of tangible personal property used, or to be used, by commercial airlines or railroads; or

(H) In respect to livestock purchased, outside the state and brought into this municipality for feeding or breeding purposes, and which is later resold.

(Prior Code, § 7-502) (Res. 2009-03, passed 4-14-2009)

§ 34.99 PENALTY.

(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.

(B) Any violation of §§ 34.55 through 34.69 shall be liable for a fine not to exceed $200 per day, or the maximum legal limit.

(Prior Code, § 7-521) (Res. 2009-03, passed 4-14-2009)