§ 27-70.9.4. Levy of tax; this tax in addition; administration procedures.

There is hereby levied an excise tax of one and three-fourths (1.75) percent upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax law of Oklahoma, including, but not exclusive of, those sales enumerated in section 27-25 of the Code of Ordinances; the tax levied hereby is in addition to any and all other excise taxes levied or assessed by the city, including those levied and assessed by section 27-25 of the Code of Ordinances; provided, however, that those provisions of section 27-17 et seq. of the Code of Ordinances relating to definitions generally; tax collector defined, classification of taxpayers; sales subject to tax; exemptions generally; other exempt transfers; tax due when, returns, records; payment of tax; brackets; tax constitutes debt; vendor's duty to collect tax; returns and remittances, discounts; interest and penalties, delinquency; waiver of interest and penalties; erroneous payments, claim for refund; fraudulent returns; and records confidential shall apply to the excise tax levied and assessed by section 27-25 of the Code of Ordinances.

(Ord. No. 2008-12, § 4, 6-17-08)