CHAPTER 1
ADMINISTRATION AND MANAGEMENT
Article 1.
Incorporation; Form of Government; Powers
Section 1-1. Incorporation.
Section 1-2. Form of Government.
Section 1-3. General Powers of the Municipality.
Article 2.
Municipal Voting and Elections
Section 1-10. Voter Registration.
Section 1-11. Residency Requirement.
Section 1-12. Town Hall Elections.
Article 3.
Town Board of Trustees
Section 1-20. Election and
Terms of Trustees and Officers.
Section 1-21. Powers of the Town Board of Trustees.
Section 1-22. Municipal Policy and Business.
Section 1-23. Town Board
Meetings.
Section 1-24. Removal of Trustees; Vacancies.
Section 1-25. Supervisory Designation of Trustees; Administrative Positions.
Article 4.
Municipal Officers and Employees
Section 1-30. Mayor, Acting
Mayor.
Section 1-31. Town Clerk/Treasurer.
Article 5.
Financial and Business Procedures Purchasing and Sales Procedures.
Section 1-40. Competitive
Bidding; Purchasing Agent.
Section 1-41. Insurance.
Article 6.
Sales Tax.
Section 1-50. Citation
Section 1-51. Definitions.
Section 1-52. Tax Collector Defined.
Section 1-53. Classification of Taxpayers.
Section 1-54. Subsisting State Permits.
Section 1-55. Effective Date.
Section 1-56. Purpose of Revenues.
Section 1-57. Tax Rate; Sales Subject to Tax.
Section 1-58. Exemptions.
Section 1-59. Other Exempt Transfers.
Section 1-60. Tax Due When; Returns; Records.
Section 1-61. Payment of Tax; Brackets.
Section 1-62. Tax Constitutes Debt.
Section 1-63. Vendor's Duty to Collect Tax.
Section 1-64. Returns and Remittances; Discounts.
Section 1-65. Interest and Penalties; Delinquency.
Section 1-66. Waiver of Interest and Penalties.
Section 1-67. Erroneous Payment; Claim for Refund.
Section 1-68. Fraudulent Returns; Penalty.
Section 1-69. Records Confidential.
Section 1-70. Amendments.
Section 1-71. Provisions Cumulative and Separable.
Article 7.
Use Tax.
Section 1-80. Excise Tax on
Storage, Use of Other Consumption of Tangible Personal Property Levied.
Section 1-81. Exemptions.
Section 1-82. Time Due; Returns; Payment.
Section 1-83. Tax Constitutes Debt.
Section 1-84. Collection of Tax by Retailer or Vendor.
Section 1-85. Collection of tax by Retailer or Vendor not Maintaining a
Place of Business within State or Both Within and Without State; Permits.
Section 1-86. Revoking Permits.
Section 1-87. Deductions Allowed Vendors or Retailers of Other States.
Section 1-88. Interest and Penalties; Delinquency.
Section 1-89. Waiver of Interest and Penalties.
Section 1-90. Erroneous Payments; Claim for Refund.
Section 1-91. Fraudulent Returns; Penalty.
Section 1-92. Records Confidential.
Section 1-93. Provisions Cumulative and Separable.
Section 1-94. Definitions.
Section 1-95. Classification of Taxpayers.
Section 1-96. Subsisting State Permits.
Section 1-97. Purpose of Revenues.
Article 8.
Gross Receipts Tax.
Section 1-100. Power to Levy
and Assess Tax; Tax in Lieu of Other Taxes.
Section 1-101. Application of Tax.
Section 1-102. Tax Levied Until Repealed; Payable Quarterly; Disposition.
Section 1-103. Penalties; Failure to Pay Tax.
Section 1-104. Lien for Tax.
Article 9.
Telephone Exchange Fee.
Section 1-110. Inspection Fee.
Section 1-111. Fee in Lieu of Taxes.
Section 1-112. Failure to Pay Inspection Fee.
Article 10.
Miscellaneous Provisions.
Section 1-120. Officers to
Give Bonds.
Section 1-121. Compensation; Charge of Salaries.
Section 1-122. Succession in Government.
Section 1-123. Nepotism; Compatibility of Offices.
Section 1-124. Ordinances: General Provisions.
Section 1-125. Ordinances: Adoption by Reference.
Section 1-126. Ordinances: Compilation.
Section 1-127. Amendments or Additions to the Code of Ordinances.
CHAPTER 1
ADMINISTRATION AND MANAGEMENT
Article 1. Incorporation;
Form of Government: Powers.
Article 2. Town Board of Trustees.
Article 3. Municipal Voter
Registration and Elections
Article 4. Officers, Employees, Boards and Commissions.
Article 5. Financial and Business Procedures.
Article 6. Sales Tax.
Article 7. Use Tax.
Article 8. Gross Receipts
Tax.
Article 9. Telephone Exchange Fee.
Article 10. Miscellaneous Provisions.
Article 1. Incorporation; Form of Government: Powers.
Section 1-1. Incorporation.
The Town of Bradley, Oklahoma, within the corporate limits as now established or as hereafter may be established, shall continue to be a municipal body politic and corporate in perpetuity under the name of the "Town of Bradley, Oklahoma." It shall succeed to and possess all the property, rights, privileges, franchises, powers and immunities now belonging to the corporation known as the Town of Bradley, Oklahoma, and shall be liable for all debts and other obligations for which the corporation is now legally bound.
Section 1-2. Form of Government.
The Municipal Government provided for the Town of Bradley, Oklahoma, shall be the "Town Board of Trustees" form of government. all powers of the Municipality shall be exercised in the manner prescribed by this Code of ordinances, future Ordinances or State Law; provided, that, this Code and all future Ordinances are not repugnant to the State Constitution and Laws.
Section 1-3. General Powers of the Municipality.
1. The Town of Bradley, Oklahoma, shall have all the powers, functions, rights, privileges, franchises and immunities specifically granted to Municipalities, or not prohibited by the State Constitution and Laws, and all the implied power necessary to carry into execution all the powers granted.
2. The Town of Bradley, Oklahoma, shall have the power to adopt a corporate seal and alter the same, to sue and be sued, to make contracts and to grant, extend and renew franchises. It shall have the power, in accordance with the State Constitution and Laws, to accept and administer Federal and State grants in aid. It shall have the power to ordain and enforce local legislation, consistent with the State Constitution and Laws, for the proper organization and functioning of Municipal Government, for the preservation and enforcement of good government and order, for the protection of health, life, peace, safety, and property, for the prevention, summary abatement and removal of nuisances, and otherwise for the promotion of the common welfare.
3. The enumeration of particular powers of this Code of Ordinances shall not be deemed to be exclusive or limiting. In addition to the powers enumerated herein or implied hereby, the Town of Bradley, Oklahoma, shall have all the powers which, under the State Constitution and Laws, it would be competent for this Code of Ordinances specifically to enumerate.
Sections 1-4 through 1-9. (Reserved for future use.)
Article 2. Municipal Voter Registration and Elections
Section 1-10. Voter Registration.
1. All voters and electors within the corporate limits of the Town of Bradley, Oklahoma must be registered to vote with the Grady County Election Board.
2. The Town Clerk shall keep and maintain a voter registration list for the Town of Bradley, Oklahoma.
3. Registrars on the municipal voter registration list may not be removed without their authorization except under the limited circumstances of death, incarceration, incapacitation or permanent relocation to another county or state.
Section 1-11. Residency Requirement.
1. All municipal voters and electors must reside within the corporate limits of the Town of Bradley, Oklahoma.
2. All municipal voters and electors must reside within the corporate limits of the Town of Bradley, Oklahoma for a minimum of six (6) months prior to voting or holding office.
3. The Town of Bradley must be the primary residence of all voters and electors registered to vote in municipal elections.
4. All municipal voters and electors must be domiciled in a permanent home, not a travel camper, tent or other temporary shelter except under the limited circumstance of demolishing, building or remodeling a permanent home.
Section 1-12. Town Hall Elections.
1. The Town of Bradley, Oklahoma shall conduct its elections according to Title 11, O.S., Section 16-302 of the Oklahoma Town Meeting Act for the purpose of electing Board Members.
2. Notice of the meeting/election shall be delivered by the Mayor to the Town Clerk and shall be signed by a majority of the members of the Town Board and shall be posted on the door of the Bradley Community Building by the Town Clerk.
3. In addition to the requirements of the Oklahoma Open Meeting Act, since there is no newspaper published within the Town of Bradley and no newspaper of general circulation within the Town of Bradley, notice of the meeting/election shall be given by posting the notice of the meeting stating the date, time, place and agenda at least ten (10) days before the date of the meeting in at least five (5) public places in the Town of Bradley that are most visible or accessible to the public.
4. Pursuant to Title 11 O.S., Section 16-306, the Mayor shall be the presiding officer of the meeting/election, shall decide questions of order and shall make public declaration of votes taken. Robert’s Rules of Order shall govern the meeting, except when such rules are inconsistent with Oklahoma law. The Mayor may establish other rules of conduct and decorum for the meeting.
5. The Mayor shall follow reasonable and necessary procedures to ensure that persons who are not registered voters at an address within the Town of Bradley, Oklahoma do not vote.
6. Registered voters shall be seated in a clearly marked area separate from persons not registered to vote and before being seated in the section reserved for registered voters, shall sign his or her name in a town poll book prepared by the Town Clerk. Said signature shall constitute a sworn affidavit on the part of the voter that he or she is eligible to vote at the election.
7. The Town Clerk is authorized to administer the oath or affirmation contained in the Affidavit.
8. The Town Clerk shall maintain the poll book on file in her office open to public inspection during reasonable office hours; provided however, that such poll book may be digitized or electronically copies and stored by the municipal clerk at the end of six (6) months from the date of the election wherein such poll book was used and any person knowingly voting illegally or found guilty of casting more than one vote in said election shall be punished by a fine of not more than One Thousand Dollars ($1,000).
9. Nominations of candidates may only be made by persons who are eligible to vote and have signed the poll book.
10. Only registered voters who have been a registered voter at an address within the Town of Bradley, Oklahoma for at least six (6) months prior to the date of the meeting/election shall be qualified to be nominated for office and to be eligible for election; any person who is nominated must swear under oath that he or she has been a registered voter at an address within the Town of Bradley, Oklahoma for the last six (6) months.
11. Only qualified candidates who are present at the meeting/election shall be eligible for nomination, provided that a qualified registered voter who is not present may be nominated if he or she has agreed in writing to accept the office if elected and has sworn an affidavit that he or she has been a registered voter at an address within the Town of Bradley, Oklahoma for the last six (6) months.
12. Any person who falsely swears or signs a false affidavit that the person is qualified to serve on the Town Board of the Town of Bradley, Oklahoma shall be punished by a fine of not more than One Thousand Dollars ($1.000).
13. Candidates are nominated and elected at large by the registered voters present from nominations taken from the floor.
14. At the close of nominations, the Town Clerk shall place in a receptacle the same number of blank ballots as qualified voters who have been seated in the area reserved for qualified voters.
15. Each qualified voter who is seated in the area reserved for qualified voters shall remove a blank ballot from the receptacle and when all qualified voters have received one of the blank ballots, the qualified voters shall write upon the blank ballot the name of the candidate that they would like to cast their vote for, fold and return the completed ballot to the receptacle one at a time.
16. The Mayor shall publicly pull the ballots from the receptacle one at a time and announce the name of the candidate written on the ballot. Each ballot shall be verified during the count by the remaining Board Member(s) and the Town Clerk who shall also notarize the ballot.
17. The candidate who receives a plurality of the votes cast for shall be elected.
18. The Town Clerk shall keep the minutes of the meeting and the minutes shall state the name of each qualified candidate and shall separately record the number of votes cast for each candidate and shall record the number of total votes cast in the election.
19. Pursuant to Title 11, O.S., Section 16-308 of the Town Meeting Act, any elected candidate who is present at the meeting shall be deemed to have accepted the office, unless he or she declines before the meeting is adjourned. Any elected candidate who is not present shall be served as soon as possible with a written notice of election, signed and mailed by the Town Clerk. No person shall assume the duties of office until he or she signs the oath of office as required by law.
20. The Town Clerk shall file with the Secretary of the Grady County Election Board the names and addresses of the members of the Town Board, and the dates that their terms expire, including the newly elected member of the Town Board.
Resolved and Adopted by the Bradley Town Board on September 16, 2021.
Sections 1-13 through 1-19. (Reserved for future use.)
Article 3. Town Board of Trustees
Section 1-20. Election and Terms of Trustees and Officers.
1. The Town Board of Trustees shall consist, and be composed of, four (4) Trustees. Each Trustee shall be elected by the entire Municipality, according to current State Law.
2. At the general election on the 1st Tuesday in April, 2021, Trustee One (1) and the Town Clerk shall be elected for terms of four (4) years; at the General Election on the 1st Tuesday in April, 2023, Trustees Two (2) and Three (3) shall be elected for terms of four (4) years.
3. All Trustees and the Town Clerk shall be elected for terms of four (4) years.
4. Pursuant to 11 0.S., Section 16-301, the Town of Bradley, Oklahoma, declares that it shall be governed by the Oklahoma Town Meeting Act as a means of electing its officers and deciding Initiative and Referendum questions.
5. The Town of Bradley, Oklahoma, shall continue to elect its Officers and decide Initiative and Referendum questions through Election, pursuant to Title 11, Section 16-301. et seq. of Oklahoma Statutes.
Section 1-21. Powers of the Town Board of Trustees.
Except as otherwise provided in this Code of Ordinances, all powers of the Municipality, including the determination of matters of policy, shall be vested in the Town Board of Trustees; said Town Board shall have, and may utilize, all of the powers granted to the Municipality and said Town Board by the State Constitution and Laws.
Section 1-22. Municipal Policy and Business.
1. The Town Board of Trustees of Bradley, Oklahoma, shall conduct all business of the Municipality, set policy for the efficient administration of Municipal Government, administratively supervise all activities of Municipal employees, and carry out their responsibilities, powers and duties as officers and as a corporate and politic body, within the limits prescribed by the State Constitution and Laws and the Code of Ordinances of the Town of Bradley, Oklahoma.
2. It shall be the policy of the Municipal Government that no person shall be discriminated against on the grounds of race, creed, color, sex religion, handicap, national origin or age in employment of other activities sponsored directly or indirectly by the Town of Bradley, Oklahoma.
3. Every member of the Town Board of Trustees who shall be present when the opportunity or need arises to vote upon a question, shall vote thereon, unless said member is directly or indirectly interested in the question, in which event said interest shall be fully disclosed to the Town Board and it shall be made a matter of record.
Section 1-23. Town Board Meetings.
1. Municipal business shall be conducted at the regularly-scheduled open and public meetings held in the Community Building (or other agreed upon place which is open to the public), on the third Tuesday of each month, or the next following day which is not a holiday, in the event of conflict with a holiday, beginning at & 7:00 o'clock p.m. Notice of regularly scheduled meetings must be posted in at least three (3) public places within the Town twenty-four (24) hours in advance of the meeting.
2. Special or Emergency Town Board Meetings may be called by the Mayor, or by a majority of the Trustees, upon the serving of notice, as required by the current State Law. Notice must be posted on the door of the Community Building forty-eight (48) hours in advance of the meeting.
3. The Town Board of Trustees shall establish, by motion or Resolution, an order of business for the conduct of its meetings.
4. Robert’s Rules of Order shall govern the meeting, except when such rules are inconsistent with Oklahoma law. The Mayor may establish other rules of conduct and decorum for the meeting.
5. Intoxicating substances inside the Community Building, including, but not limited to, medical marijuana, edible cannabis and alcohol are strictly prohibited.
6. Firearms and other lethal weapons inside the Community Building, except by law enforcement and specially designated security, are strictly prohibited.
Section 1-24. Removal of Trustees, Vacancies.
1. Any Trustee, including the Mayor, may be removed from office for any cause specified by, and using the methods prescribed and specified by, applicable State Law for the removal of officers, including Title 22, Oklahoma Statutes, Sections 1181, et seq., as amended.
2. Habitual or willful neglect of duty. Whenever a member of the Town Board of Trustees is absent from more than one-half (1/2) of all Regular and Special Meetings of said Town Board held within any period of four (4) consecutive months, said person shall thereupon automatically cease to hold office, unless the remaining members of the Town Board vote to retain said person on said Town Board.
3. Gross partiality in office.
4. Oppression in office.
5. Corruption in office.
6. Extortion or willful overcharge of fees in office.
7. Willful maladministration.
8. Habitual drunkenness.
9. Failure to produce and account for all public funds and property in his/her hands, at any settlement or inspection authorized or required by law.
10. The removal of a Board member may be achieved by a public petition of signatures consisting of not less than a two-thirds (⅔) majority of registered voting citizens who reside within the corporate limits of the Town of Bradley, Oklahoma.
11. In the event that a public petition fails to remove a Board member from office, any and all charges against a Board member must be filed with the Grady County District Attorney's office.
12. Vacancies in the membership of the Town Board of Trustees shall be filled by an Emergency Election, according to applicable provisions of State Law.
Section 1-25. Supervisory Designation of Trustees: Administrative Positions.
1. The Town Board of Trustees may give its members supervisory control over designated personnel, departments, and/or activities of the Municipality.
2. Each Trustee may be given an appropriate title and each Trustee shall be, in effect, a committee of one (1) of the Town Board of Trustees, and be subordinate to said Town Board.
Section 1-26 through 1-29. (Reserved for future use.)
Article 4. Officers. Employees. Boards and Commissions
Section 1-30. Mayor: Acting: Mayor.
1. The Town Board of Trustees shall elect one (1) of its members as Mayor. The Mayor shall be elected in each odd-numbered year, at the 1st Town Board meeting held after the Trustees' term begins, or as soon thereafter as practicable.
2. When a vacancy occurs in the Office of Mayor, the Town Board of Trustees shall elect another Mayor from among its members to serve for the duration of the unexpired term.
3. The Mayor shall preside at all meetings of the Town Board of Trustees and may call Special Meetings thereof.
4. The Mayor shall certify to the correct enrollment of all ordinances and Resolutions passed by the Town Board of Trustees. The Mayor shall have all the powers, rights, privileges, duties and responsibilities of a Trustee, and, as an elected representative of the citizens, may vote on all matters that come before the Town Board of Trustees.
5. The Mayor shall be recognized as the head of the Municipal Government for all ceremonial purposes.
6. In order to ensure continued service and leadership during the absence, disability or suspension of the Mayor, the Town Board of Trustees shall elect an Acting Mayor from among its members.
7. The Mayor shall perform all other duties prescribed by State Law or Ordinance.
Section 1-31. Town Clerk/Treasurer.
1. The Town Clerk and Town Treasurer are consolidated positions.
2. The Town Clerk, as an Officer of the Town of Bradley, Oklahoma, shall attend all meetings of the Town Board of Trustees and keep a journal of the proceedings of said Town Board.
3. Documents, records and archives of the Town of Bradley, Oklahoma shall be kept inside a lockable fireproof filing cabinet housed in the Maintenance building.
4. The Town Clerk shall have a key to the Maintenance building and the filing cabinet.
5. The Town Clerk shall be the custodian of the Municipal Seal.
6. The Town Clerk shall attest and affix said seal to documents as required by Law or Ordinance, and shall see that all Ordinances passed are kept on file, in the Office of the Town Clerk.
7. The Town Clerk shall have such other powers, duties and functions as may be prescribed by law or Ordinance.
8. The Town Clerk acting as the Town Treasurer shall also keep all accounts as to show where and from what sources all monies paid thereto have been derived, and to whom and when such monies or any part thereof have been paid. All books, accounts and vouchers shall at all times be subject to the examination of the Town Board of Trustees.
9. The Town Clerk/Treasurer shall maintain a general accounting system for the Municipal Government. A financial summary of the Town of Bradley shall be published annually in a newspaper of general circulation within Grady County.
10. The Town Clerk/Treasurer shall have such further powers and duties as may be prescribed by this Code of Ordinances, by applicable State Law or by the Town Board of Trustees.
Sections 1-32 through 1-39. (Reserved for future use.)
Article 5. Financial and Business Procedures
Section 1-40. Purchasing and Sales Procedures.
1. The Town Board of Trustees shall contract for and purchase, or issue purchase authorization for, all supplies, materials and equipment for the operation of the Municipal Government. Before the purchase of, or contract for, any supplies, materials or equipment, or in the sale of any surplus or obsolete supplies, materials or equipment, ample opportunity for competitive bidding, under such regulations and with such exceptions as said Town Board may prescribe, shall be given.
2. "Contractual services," for the purpose of this Chapter, shall mean services performed for the Town by persons not in the employ of the Town and may include the use of equipment or the furnishing of commodities in connection with such services under express or implied contract. "Contractual services" shall include travel freight, express, parcel post, postage, telephone, telegraph, utilities, rents, printing and binding, repairs, alterations and maintenance of buildings, equipment, streets, bridges and other physical facilities of the Town.
3. Subject to the provisions of State Law and this Section, surplus or obsolete supplies, materials or equipment belonging to the Town may be sold by the Town Board of Trustees.
4. No sale shall be made under this Section until the Town Board of Trustees has declared the supplies, materials or equipment involved to be surplus or obsolete.
5. Except as may otherwise be provided, the Town Board of Trustees shall advertise any sale under this Section in a newspaper of general circulation in the Town or County, or in such other manner as deemed necessary to adequately reach prospective buyers to give them an opportunity to make bids. All bids shall be sealed and opened in public at a designated time and place, except when the sale is by auction. The Town Board of Trustees may repeatedly reject all bids and advertise again. The Town Board of Trustees shall sell such supplies, materials and equipment to the highest responsible bidder and, if necessary, shall cast lots in case of a tie to determine to whom to sell.
6. The Mayor, subject to any regulations which the Town Board of Trustees may prescribe, shall contract for and purchase, or issue purchase authorization for, all supplies, materials and equipment for the offices, departments and agencies of the Municipal Government. Every such contract or purchase exceeding five hundred dollars ($500.00) shall require the prior approval of the Town Board of Trustees.
Section 1-41. Competitive Bidding; Purchasing Agent.
1. Except as otherwise provided in Subsection 2 (below), before the Town Board of Trustees makes any purchase of, or contract for, supplies, materials, equipment or contractual services, it shall submit to at least three (3) persons, firms or corporations dealing in and able to supply the same, or to a smaller number if there are not three (3) dealing in and able to supply the same, a request for quotation or invitation to bid and specifications, to give them opportunity to bill. As an alternative, said Town Board may publish notice of the proposed purchase in a newspaper of general circulation within the Town or County. The Town Board of Trustees shall favor a person, firm or corporation in the Town when this can be done without additional cost to the Town, but they shall submit requests for quotation to those outside the Town when necessary to secure bids or to create competitive conditions, or when they think that they can make a saving for the Town. All bids shall be sealed and opened in public at a designated time and place. The Town Board of Trustees may repeatedly reject all bids and may again submit to the same or other persons, firms or corporations, the request for quotations or invitation to bid, or again publish notice of the propose purchase. The Town Board of Trustees shall purchase from the bidder whose bid is most advantageous to the Town, considering price, quality date of delivery and the like; in the event of a tie, said Town Board may cast lots to determine from whom to make a purchase or may divide the purchase among said Town Board may cast lots to determine from whom to make a purchase, or may divide the purchase among those bidding, always accepting the bids most advantageous to the Town.
2. The Town Board of Trustees may purchase, or authorize the purchase of, the following without giving an opportunity for competitive bidding:
a. Supplies, materials, equipment or contractual services of a non-professional nature, the cost of which does not exceed twelve thousand, five hundred dollars ($12,500.00) in a single transaction;
b. Supplies, materials, equipment or contractual services which can be furnished only by a single dealer, or which has a uniform price wherever bought;
c. Supplies, materials, equipment or contractual services purchased from another unit of government at a price deemed below that obtainable from private dealers (including war surplus);
d. Contractual services of a professional nature such as engineering, legal, architectural and medical services, subject to other policies adopted by the Town Board governing such procurement.
3. The Town Clerk is hereby designated as the Municipal Purchasing Agent, and is authorized to issue Purchase Orders for the purpose of obtaining supplies, materials, equipment or contractual services that do not exceed fifty dollars ($50.00) in a single transaction.
Section 1-42. Insurance.
1. The Town Board of Trustees may insure Municipal property, as authorized by Oklahoma Statutes. Any money received as a result of destruction, damages or loss of such insured property shall be accounted for, and used as provided by, said Statutes.
2. The Town Board of Trustees may purchase insurance to pay damages to persons sustaining injuries or damages to property as a result of negligent operation of motor vehicles or motorized equipment of the Town of Bradley, Oklahoma.
3. The Town Board of Trustees may provide hospital, health and medical insurance, through any company authorized to do business in Oklahoma, for any or all of its officers or employees and their dependents, whether said officers or employees are engaged in governmental or non-governmental functions of the Town of Bradley, Oklahoma. The Town Board may pay a portion of all of said premiums from any Municipal Funds, and may deduct from the wages or salary of any such officer or employee, upon written authority signed by the officer or employee, amounts for the payment of all or any portion of the monthly premium for same.
Sections 1-43 through 1-49 (Reserved for future use.)
Article 6. Sales Tax.
Section 1-50. Citation.
The sections included in this Article shall constitute, shall be known and may be cited as the "Town of Bradley, Oklahoma, Sales Tax Ordinance."
Section 1-51. Definitions.
The definitions of words, terms, and phrases contained in the Oklahoma Sales Tax Code, as amended, are hereby adopted by reference and made a part of this Ordinance. (68 O. S., Section 1302 as amended.).
Section 1-52. Tax Collector Defined.
The term “tax collector” as used herein means the Department of the Municipal Government or the official agency of the State duly designated according to Law, or contractually authorized by Law, to administer the collection of the tax herein levied.
Section 1-53. Classification of Taxpayers.
For the purpose of this Article, the classification of Taxpayers hereunder shall be prescribed by State Statutes for purposes of the Oklahoma Sales Tax Code.
Section 1-54. 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 Article, hereby ratified, confirmed and adopted in lieu of any requirement for an additional Municipal Permit for the same purpose.
Section 1-55. Effective Date.
This Article shall become and be effective, including its most current level, on and after July 01, 2001, subject to the approval of a majority of the registered voters of the Town of Bradley, Oklahoma, voting on the same, in the manner prescribed by Oklahoma Statutes.
Section 1-56. Purpose of Revenues.
It is hereby declared to be the purpose of this Sales Tax Ordinance to provide revenues for the support of all of the functions of the Municipal Government of the Town of Bradley, Oklahoma.
Section 1-57. Tax Rate; Sales Subject to Tax.
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. Natural or artificial gas, electricity, ice, steam or any other utility or public service except water.
2. Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance; of this shall include all services and rental charges having any connection with the transmission of any message.
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; of this shall include all services and rental charges having any connection with the transmission of any message.
5. Printing or printed matter of all types, kinds and characters, and the service of printing or overprinting.
6. Service of furnishing rooms or accommodations by hotels, apartment hotels, public rooming houses, public lodging houses, tourist camps, and mobile home or trailer parks or camps.
7. Service of furnishing storage or parking privileges to auto hotels or 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 characters, including any and all devices used for advertising services and the servicing of any advertising devices, except as provided elsewhere in this Article.
10. Dues or fees to clubs, and the sale of tickets for admission to places of amusement, to athletic, entertainment, or 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, tickets, dues, or fees which are hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees, or dues of like kind or character).
11. 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 and service occurs, shall constitute the gross receipts from such transaction.
Section 1-58. Exemptions.
There is hereby specifically exempted from the tax levied by this Article, the gross receipts or gross proceeds exempted from the Sales Tax Law of Oklahoma, inclusive, but not exclusive or derived from the:
1. 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 Subsection 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 by livestock producers of livestock sold at special livestock sales; the provisions of this Subsection are intended to exempt the sale of dairy products when sold by a dairyman or fanner 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;
2. 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 do no operate for a profit which inures to the benefit of any individual member or members thereof, to the exclusion of other members;
3. Sales 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;
4. Gross receipts and gross proceeds deriving from the transportation of school children to and from schools and high schools in motor and other vehicles;
5. Transportation of persons where the fare of each person does not exceed the limits established by State Law, or local transportation of persons within the corporate limits of Cities and Towns, except by taxicabs;
6. Sales of food in public, common, high school or college cafeterias and lunch rooms operated primarily for teachers and pupils, but not operated primarily for the public or for profit;
7. Carrier sales made directly to consumers or users of newspapers or any other periodicals where any individual transaction does not exceed the limits established by State Law;
8. Sales to the United States Government, State of Oklahoma or any of its political subdivisions;
9. Sales of gasoline or motor fuel on which the Motor Fuel Tax, Gasoline Excise Tax or Special Fuels Tax has been paid to the State of Oklahoma;
10. Sales of crude petroleum or natural or casing head gas and other products subject to the 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 search for the purpose of promoting or facilitating the production of oil or gas; this exemption shall also not operate to increase or repeal the gross production tax levied by the State;
11. Sales of motor vehicles, attached optional equipment and accessories on which the Oklahoma Motor Vehicles Excise Tax has been paid;
12. Sales by County, district and State fairs;
13. Sales of advertising space in newspapers, periodicals, and billboards, advertising services, and sales of time for radio and television broadcasts of advertising;
14. Sales for resale to persons regularly engaged in the business of reselling articles purchased, whether within or without the State; provided, that, such sales to residents of this State are made to persons to whom sales 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 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 salesmen who do not have Sales Tax Permits or established places of business;
15. 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 and 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;
16. Sales 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, that, this exemption shall not apply unless such machinery and equipment is incorporated into and directly used in the process of manufacturing property subject to taxation hereunder; the term "manufacturing or processing operations and generally recognized as such;
17. Sales 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;
18. Sales of an interest in tangible personal property to a partner or other persons who, after such sale, owns a joint interest in such tangible personal property where the Oklahoma Sales or Use Tax has previously been paid on such tangible personal property;
19. 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, that, 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 Article 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 not necessary or absolutely essential to the sale of the sold merchandise;
20. Exemptions of poultry, livestock feed and farm machinery, as prescribed by the State Sales Tax Code, shall be equally applicable as exemptions from the tax herein levied;
21. Sales of agricultural fertilizer to persons regularly engaged for profit in the business of farming and/or ranching; this Section shall not be construed as exempting from Sales Tax, seed which is packaged and sold for use in non-commercial flower and vegetable gardens;
22. Sales of agricultural fertilizer to any person engaged for profit in the business of supplying 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 and/or ranching;
23. Sales of agriculture seed or plants to any person regularly engaged, for profit, in the business of farming and/or ranching; this section shall not be construed as exempting from Sales Tax, seed which is packaged and sold for use in non-commercial flower and vegetable gardens;
24. Sales of agricultural chemical pesticides to any person regularly engaged, for profit, in the business of farming and/or ranching;
25. Gross proceeds from the sale of farm machinery and repair parts thereto, 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, agriculture or dairy products produced from such lands;
26. Sales of tangible personal property or services to the Council Organizations or similar State supervisory organizations of the Boy Scouts of America, the Girl Scouts and The Campfire Girls;
27. Gross proceeds from the 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 seller that the pullets will be used primarily for egg production;
28. Sales of aircraft on which the tax levied by applicable State Law has been paid; provided, that, this exemption shall not apply until after July 1, 2003; and
29. All other applicable exemptions granted by future amendments to Oklahoma's Sales Tax Statutes.
Section 1-59. Other Exempt Transfers.
Also, there is hereby specifically exempted from the tax herein levied, the transfer of tangible personal property exempted from the Oklahoma Sales Tax Law inclusive, but not exclusive of, the following:
1. From one (1) corporation to another corporation, pursuant to a re-organization; as used in this Subsection, the term "re-organization" means:
a. A statutory merger or consolidation; or
b. The acquisition by a corporation of substantially all of the properties of another corporation, when the consideration is solely all or a part of the voting stock of the acquiring corporation, or of its parent or subsidiary corporation;
2. In connection with the winding up, dissolution or liquidation of a corporation only when there is a distribution in kind to the shareholders of the property of such corporation;
3. To a corporation for the purpose of 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, and· the interest in the partnership received by each is substantially in proportion to this interest in the property prior to the transfer; and
5. From a partnership to the members thereof when made in kind in the dissolution of such partnership.
Section 1-60. 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 1-61. Payment of Tax; Brackets.
1. 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 Law of the State of Oklahoma.
2. The bracket system for the collection of the three percent (3%) Municipal Sales Tax by the tax collector shall be the same as hereafter adopted by the agreement of the Town of Bradley, Oklahoma and the tax collector in the collection of both the three percent (3%) Municipal Sales Tax and the State Sales Tax.
Section 1-62. Tax Constitutes Debt.
Such taxes, penalties, and interest due hereunder shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors, and may be collected by suit as any other debt.
Section 1-63. 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 Municipality to collect from the consumer or user, the full amount of the tax levied by this Article, 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 the vendor until paid, and shall be recoverable by 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 tax levied by this Article, or willfully or intentionally fails, neglects, or refuses to comply with these provisions, or remits or rebates to a consumer or user, either directly or indirectly 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 the vendor is absorbing the tax or paying the tax for the consumer or user by an adjustment of prices, at a price including the tax or in any manner whatsoever, shall be deemed guilty of an offense.
Section 1-64. 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; remittances of tax collected hereunder shall be subject to the same discount as may be allowed by said Code for collection of State Sales Tax.
Section 1-65. Interest and Penalties; Delinquency.
Section 217 of Title 68 O.S, as amended, is hereby adopted and made a part of this Article, and interest and penalties at the rates and in the amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this Article. 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 Article shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of five (5) days, the taxpayer shall forfeit all claim to any discount allowed under this Article.
Section 1-66. Waiver of Interest and Penalties.
The interest or penalty, or any interest thereof, accruing by reason of a retailer's or vendor's failure to pay the Sales Tax herein levied may be waived or remitted in the same manner provided for said waiver or remittance as applied in the administration as the State Sales Tax provided in Section 227 Title 68 O. S. 2003; 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 Article.
Section 1-67. Erroneous Payments; Claim for Refund.
Refund of erroneous payment of the Municipal Sales 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 Sales Tax as set forth in Section 227 Title 68 O. S. 2003; 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 Article.
Section 1-68. Fraudulent Returns; Penalty.
In addition to all civil penalties provided by this Article, the willful failure or refusal by 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 Sales Tax, or portion thereof, the offending taxpayer shall be punished by a fine in the amount not to exceed the limits established in Section 8-40, Article 3, Chapter 8 of this Code of Ordinances.
Section 1-69. Records Confidential.
The confidential and privileged nature of the records and files concerning the administration of the Municipal Sales Tax is legislatively recognized and declared, and to protect the same the provisions of Section 205 Title 68 O.S. 2003, of the State Sales Tax Code, and each subsection thereof, are hereby adopted by reference and made fully effective and applicable to administration of the Municipal Use Tax, as if herein set forth in full.
Section 1-70. Amendments.
The people of the Town of Bradley, Oklahoma, by their approval of these Ordinances at the elections hereinbefore noted, have authorized the Town Board of Trustees, by Ordinances duly enacted, to make such administrative and technical changes or additions in the method and manner of administration and enforcement of this Article as may be necessary or proper for efficiency and fairness, provided that, the rate of the tax herein provided shall not be changed without approval of the qualified electors of the Municipality, as provided by Law.
Section 1-71. Provisions Cumulative and Separable.
1. The provisions hereof shall be cumulative, and in addition to all other taxing provisions of Municipal Ordinances.
2. The provisions hereof are hereby declared to be separable, and if any Section, paragraph, sentence, or clause of this Article, 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 1-72 through 1-79. (Reserved for future use.)
Article 7. Use Tax.
Section 1-80. Excise Tax on Storage. Use or Other Consumption of Tangible Personal Property Levied.
There is hereby levied and there shall be paid by every person storing, using or otherwise consuming within the Town of Bradley, Oklahoma, tangible, personal property purchased or brought into this Municipality, and excise tax on the storage, use or otherwise consuming within the Municipality of such property at the rate of three percent (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. 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 Oklahoma; 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 Municipality for the purpose of fabrication, repair, testing, alteration, maintenance or other service. Any person liable for payment of the Use Tax authorized herein, may deduct from such Use Tax any local 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 been levied on the sale of such goods or services.
Section 1-81. Exemptions.
The provisions of this Article shall not apply:
1. In respect to the use of an article of tangible, personal property brought into the Municipality by a nonresident; individual visiting in this Municipality for his Of her personal use or enjoyment while within the Municipality;
2. In respect to the use of tangible, personal property purchased for re-sale before being used;
3. In respect to the use of any article of tangible, personal property on which a tax, equal to or in excess of that levied by both the Oklahoma Use Tax Code and the Town of Bradley, Oklahoma, Use Tax Ordinance, has been paid by the person using such tangible, personal property in the Municipality, whether such tax was levied under the Laws of Oklahoma or some other State or Municipality of the United States. If any article of tangible, personal property has already been subjected to a tax by Oklahoma or any other State or Municipality in respect to its sale or use, in an amount less than the tax imposed by both the Oklahoma Use Tax Code and the Town of Bradley, Oklahoma, Use Tax Ordinance, the provisions of this Article shall also apply to it by a rate measured by the difference only between the rate provided by both the Oklahoma Use Tax code and the Town of Bradley, Oklahoma, Use Tax Ordinance, 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 or Municipality, if that State or Municipality does not grant like credit for taxes paid in Oklahoma and the Municipality;
4. 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 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 of Bradley, Oklahoma. The term "manufacturing plants" shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such.
5. In respect to the use of tangible, personal property now specifically exempted from taxation under the Sales Tax Code of the Town of Bradley, Oklahoma;
6. 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.
7. In respect to the use of any article of tangible personal property used, or to be used, by commercial airlines or railroads; or
8. In respect to livestock purchased outside Oklahoma and brought into this Municipality for feeding or breeding purposes, and which is later re-sold.
Section 1-82. Time Due; Returns; Payment.
The tax levied by this Article 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 of Oklahoma.
Section 1-83. 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.
Section 1-84. Collection of Tax by Retailer or Vendor.
Every retailer or vendor maintaining places of business both within and without the State of Oklahoma, and making sales of tangible, personal property from a place of business outside this State for use in the Town of Bradley, Oklahoma, shall, at the time of making such sales, collect the Use Tax levied by this Article from the purchaser and give to the purchaser a receipt therefore in the manner and form prescribed by the Oklahoma Tax Commission. if said Tax Commission shall, by regulation, require such receipt. Each retailer or vendor shall list with said Tax Commission the name and address of all his 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.
Section 1-85. Collection of Tax by Retailer or Vendor not Maintaining a Place of Business within State or Both Within and Without State; Permits.
The Oklahoma 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 business both within and without Oklahoma 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 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, that, in all instances where such sales are made or completed by 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.
Section 1-86. 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 Article or the Oklahoma Use Tax Code or any order, rules or regulations of the Oklahoma Tax Commission, said Tax Commission may, upon notice and hearing as provided for in 68 O.S., Section 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 Article, the Oklahoma Use Tax Code, or any order, rules or regulations of the Oklahoma Tax Commission.
Section 1-87. Deductions Allowed Vendors or Retailers of Other States.
Returns and remittances of the Use Tax herein levied and collected shall be made to the Oklahoma Tax Commission at the time and in the manner, form and amount prescribed for returns and remittances required by the Oklahoma Use Tax Code; remittances of Use Taxes collected hereunder shall be subject to the same discount as may be allowed by said Code for the collection of State Use Taxes.
Section 1-88. Interest and Penalties; Delinquency.
Section 217 of Title 68 O.S., is hereby adopted and made a part of this Article, 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 Article; 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 Article shall cause such Tax to be delinquent. In addition, if such delinquency continues for a period of five (5) days, the retailer or vendor shall forfeit his claim to any discount allowed under this Article.
Section 1-89. 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., Section 227; 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 Article.
Section 1-90. 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., Section 227; to accomplish the purpose of this Section, the applicable provisions of said Section 227 are hereby adopted by reference and made a part of this Article.
Section 1-91. Fraudulent Returns. Penalty.
In addition to all civil penalties provided by this Article, 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, the offending taxpayer shall be punished by a fine in an amount not to exceed the limits established in Section 8-40, Article 3, Chapter 8 of this Code of Ordinances.
Section 1-92. 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., Section 205, of the State Use Tax Code, and each Subsection thereof, are hereby adopted by reference and made fully effective and applicable to administration of the Municipal Use Tax, as if herein set forth in full
Section 1-93. Provisions Cumulative and Separable.
1. The provisions hereof shall be cumulative, and in addition to any and all other taxing provisions of Municipal Ordinances.
2. The provisions hereof are hereby declared to be separable, and if any Section, paragraph, sentence or clause of this Article, 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 1-94. Definitions.
The definitions of words, terms and phrases contained in the Oklahoma Use Tax Code, Section 1401, 68 O.S., are hereby adopted by reference and made a part of this Article; in addition thereto, the following words and terms shall be defined as follows:
1. Tax Collector. The term "Tax Collector", as used herein, means 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.
2. Town. The word "town" shall mean the Town of Bradley, Oklahoma.
3. Transaction. The word "transaction" shall mean sale.
Section 1-95. Classification of Taxpayers.
For the purpose of this Article, the classification of taxpayers hereunder shall be as prescribed by State Law for purposes of the Oklahoma Use Tax Code.
Section 1-96. Subsisting State Permits.
All valid and subsisting Permits to do business issued by the Oklahoma Tax Commission pursuant to the Oklahoma Use Tax Code are, for the purpose of this Article, hereby ratified, confirmed and adopted in lieu of any requirement for an additional Municipal Permit for the same purpose.
Section 1-97. Purpose of Revenues.
It is hereby declared to be the purpose of this Article to provide revenues for the support of the functions of the Municipal Government of the Town of Bradley, Oklahoma, 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.
Sections 1-98 through 1-99. (Reserved for future use.)
Article 8. Gross Receipts Tax
Section 1-100. Power to Levy and Assess Tax; Tax in Lieu of Other Taxes.
The Town Board of Trustees, being vested with power so to do, does hereby levy and assess an annual tax upon the gross receipts from residential and commercial sales of power, light, heat, electricity, water, oil royalties, or both natural and liquefied petroleum gas in the Town of Bradley, Oklahoma, in the amount of two percent (2%) of the gross receipts from said residential and commercial sales; this tax shall be in lieu of any other franchise, license, occupation or excise tax levied by the Town of Bradley, Oklahoma.
Section 1-101. Application of Tax.
The tax authorized to be levied under Section 1-60 (above) of this Article shall be levied at the time this Article shall take effect and shall apply to all persons, firms, associations or corporations engaged in the business of furnishing power, light, heat, electricity, water, or both natural and liquefied petroleum gas, and extracting oil from property within the municipal corporate limits, in the Town of Bradley, Oklahoma; it shall not apply to an person, firm, association or corporation operating under a valid franchise from the Town of Bradley, Oklahoma, and said exception shall be so stated in said valid franchise.
Section 1-102. Tax Levied Until Repealed; Payable Quarterly; Disposition.
This tax that is now levied under Section 1-60 of this Article shall be levied for a term of not less than one (1) year and shall continue in effect until further amended or repealed; said tax shall be payable quarterly to the Town Clerk of the Town of Bradley, Oklahoma, and placed in the General Fund of said Town.
Section 1-103. Penalties; Failure to Pay Tax.
Should any person, firm or corporation fail or refuse to pay such tax when levied, action may be taken against such person, firm or corporation for the amount of such tax; all expenses for collection of the same, including reasonable attorney fees, shall be paid by the party or parties that said action is taken against.
Section 1-104. Lien for Tax.
The Tax so imposed shall constitute a first and prior lien on all the assets located within the Town of Bradley, Oklahoma, of any person, firm or corporation engaged in the business of selling power, light, heat, electricity, water or natural and liquefied petroleum gas.
Sections 1-105 through 1-109. (Reserved for future use.)
Article 9. Telephone Exchange Fee.
Section 1-110. Inspection Fee.
There is hereby levied an annual inspection fee and service charge upon every person, firm or corporation operating a telephone exchange or rendering telephone service in the Town of Bradley, Oklahoma, in an amount equal to two percent (2%) of the gross revenues for each current year, for exchange telephone transmission service rendered wholly within the corporate limits of the Town of Bradley Oklahoma, to compensate the Municipality for the expenses incurred and services rendered incident to the exercise of its police power, supervision, policy regulation and control during construction and operation of lines and equipment of said telephone company in said Municipality. Said fee shall be due and payable on or before the 1st day of March of each year and shall be paid into, and expended from, the General Fund of the Town of Bradley, Oklahoma.
Section 1-111. Fee in Lieu of Taxes.
During continued substantial compliance with the terms of this Article by the owner of the telephone exchange (or company rendering telephone service within the limits of said Municipality), the charge levied hereby shall be and continue to be in lieu of all concessions, charges, excises, franchises, licenses, privileges and permit fees, taxes or assessments except ad valorem taxes; provided, that, it is not intended hereby to extinguish or abrogate all existing arrangements whereby said Municipality is permitted to use any underground conduits, duct space or pole contracts of said company.
Section 1-112. Failure to Pay Inspection Fee.
Should any person, firm or corporation fail or refuse to pay such fee when levied, action may be taken against such person, firm or corporation for the amount of such fees; all expenses for collection of the same, including a reasonable attorney's fee, shall be paid by the party or parties that said action is taken against.
Sections 1-113. through 1-119. (Reserved for future use.)
Article 10. Miscellaneous Provisions
Section 1-120. Officers to Give Bonds.
1. The Town Clerk/Treasurer and the Town's Purchasing Agent(s) shall each be bonded by the Town of Bradley, Oklahoma within ten (10) days after their election or appointment, in the following amounts:
a. Town Clerk-------------------------------$2,000 00
2. The Town Board of Trustees shall, by motion, establish bond requirements for other Municipal officers and employees, as necessary or as required.
Section 1-121. Compensation; Charge of Salaries.
1. The basic compensation of the following elected Municipal officers shall be as indicated below:
a. Each Trustee-----------------------$ 0.00 per year.
b. Town Clerk------------------------$600.00 per month.
2. The basic salaries of elected Municipal officials shall not be changed after their election or during their term of office. (State Constitution, Article 23, Section 10.).
3. The Town Board of Trustees may determine or regulate the number and class of officers and employees and determine or change their compensation, by Resolution; this provision shall also be applicable to, the Town Clerk whenever the position is appointed.
Section 1-122. Succession in Government.
1. All Ordinances, insofar as they are not inconsistent with this Code of Ordinances, shall continue in effect until they are repealed or until they expire by their limitations.
2. All officers and employees of the Town of Bradley, Oklahoma, under any and all previous Ordinances, shall continue in the offices a1l employments which they respectively hold, after this Code of Ordinances goes into effect.
3. All books, monies or other property belonging to the Town of Bradley, Oklahoma, and in charge or possession of any officer of the Town shall be delivered to said person's successor.
Section 1-123. Nepotism; Compatibility of Offices.
1. No member of the Town Board of Trustees, nor any other authority of the Municipal Government, may appoint, or vote for the appointment of, any person related to said person by affinity or consanguinity within the 3rd degree, to an office or position of profit in the Municipal Government.
2. The following relatives shall be considered as within the 3rd degree of consanguinity or affinity: sons, daughters, grandsons, granddaughters, great grandsons, great granddaughters, brothers, sisters, nephews, nieces, aunts, uncles, primary cousins, secondary cousins, tertiary cousins, grandfathers, grandmothers, grand uncles, grand aunts, great grandfathers, great grandmothers, son-in-law, great granddaughter-in-law, brother-in-law, sister-in-law, nephew-in-law, niece-in-law, aunt-in-law, uncle-in-law, primary cousins-in-law, grandfather-in-law, grandmother-in-law, grand uncle-in-law, grand aunt-in-law, great grandfather-in-law, great grandmother-in-law, grand nephew, grand niece, grand nephew-in-law, grand niece-in-law, stepson, step-daughters, stepfather or stepmother; a divorce decree shall be deemed to dissolve all relationships arising by that marriage.
3. Except as may be otherwise provided by Ordinance, the same person may hold more than one (1) office or position in the Municipal Government
Section 1-124. Ordinances: General Provisions.
1. The enacting clause of all Ordinances passed by the Town Board of Trustees shall be: "BE IT ORDAINED by the Board of Trustees of the Town of Bradley, Oklahoma" and of all Ordinances proposed by the voters under their power of initiative, “BE IT ORDAINED by the People of the Town of Bradley, Oklahoma".
2. Every proposed Ordinance shall be read and a vote of a majority of all the Trustees shall be required for its final passage.
3. The Mayor shall have no power to veto any Ordinance.
4. Every Ordinance, except those exempted by State Law, shall be published by title or in full, within fifteen (15) days after its passage, in a newspaper of general circulation within the Town or County, or posted in ten (10) public places within the Town.
5. Every Ordinance, except an Emergency Ordinance, shall become effective thirty (30) days after its final passage, unless it specifies a later date.
6. An Emergency Ordinance is an Ordinance which, in the judgment of the Town Board of Trustees, is necessary for the immediate preservation of the local welfare, peace, health or safety, and which should become effective prior to the time when a regular Ordinance would become effective. Every such Ordinance shall contain, as a part of its title, the words "and declaring and emergency" and, in a separate Section on the Emergency Section separately and must adopt said Emergency Section by a vote of at least three-fourths (3/4) of all the members of said Town Board. An Emergency Ordinance shall take effect upon passage, unless it specifies a later date.
Section 1-125. Ordinances: Adoption by Reference.
The Town Board of Trustees, by Ordinance, may adopt by reference Codes, Ordinances and standards relating to building, plumbing, electrical installations and other matters which it has the power to regulate. Such a Code, Ordinance or standard so adopted, need not be enrolled in this Code of Ordinances; provided, that, three (3) copies are filed and kept in the Office of the Town Clerk.
Section 1-126. Ordinances: Compilation.
1. Every ten (10) years, the Town of Bradley, Oklahoma, shall compile and publish its effective penal Ordinances in permanent form.
2. Two (2) copies of the compilation of Ordinances shall be deposited by the Town in the Grady County Law Library.
3. Every two (2) years the Town of Bradley, Oklahoma, shall prepare, adopt and publish Supplements to its compiled penal Ordinances, and no Ordinance shall be enforced if it is not reflected in such compilation or Supplement, if such Ordinance was adopted more than one (1) year prior to the latest compilation or Supplement.
4. When the Town has compiled and published its Code of Ordinances and succeeding Supplements, the Town Board of Trustees shall adopt a Resolution notifying the public of such compliance and cause certified copies of the Resolution, the Code of Ordinances and the Supplements to be filed in the Office of the Grady County Clerk and the County Law Library.
Section 1-127. Amendments or Additions to the Code of Ordinances.
1. The Town Board of Trustees shall have the power to repeal, alter or amend this Code of Ordinances.
2. All Ordinances passed subsequent to this Code of Ordinances which amends, repeals, or in any way affects said Code, may be Supplemented every two (2) years by being numbered in accordance with the numbering system of this Code of Ordinances and printed for inclusion therein. When subsequent Ordinances repeal any Chapter, Section or Subsection, or any portion thereof, such repealed portions may be excluded from this Code of Ordinances by omission thereof from re-printed pages. Such inclusion of Ordinances passed subsequent to this Code of Ordinances which amend or add to this Code (except in the case of repeal), shall be prima facie evidence of such subsequent Ordinances until such time that this Code of Ordinances an subsequent Ordinances numbered or omitted, are re-adopted as a new Code of Ordinances by the Town Board of Trustees.
3. Amendments to any of the provisions of this Code of Ordinances shall be made by amending such provisions by specific reference to the Chapter, Article and Section numbers of this Code in the following language:
"Section _____of Article_______, Chapter________, of the Code of Ordinances, Town of Bradley, Oklahoma, is hereby amended to read as follows: " The new provisions shall then be set out in full as desired.
4. In the event a new Section not heretofore existing in the Code of Ordinances is to be added, the following language shall generally be used: "The Code of Ordinances, Town of Bradley, Oklahoma, is hereby amended by adding a Section to Article ______of Chapter___, which Section reads as follows: '___________' ”. The new Section shall then be set out in full as desired.
Adopted