There is levied a license tax on callings, trades, businesses, avocations and occupations as provided in section 110-39.

(Code 1977, § 5.04.020)

A separate license must be obtained for each branch or separate place of business in which the trade, calling, profession or occupation is carried on, and each license shall authorize the party obtaining it to carry on, pursue or conduct only that trade, calling, profession or occupation described in such license, except as may be otherwise provided in this article.

(Code 1977, § 5.04.080)

No person, either as principal or agent, shall, in the city, conduct, pursue, carry on or operate any calling, trade, profession or occupation subject to this article without first paying in advance to the city clerk the license tax prescribed in this article and procuring a license therefor.

(Code 1977, § 5.04.010)

In the trial of any action brought under this provisions of this article, the fact that any party to such action represented himself as engaged in any business or occupation for the transaction of the thing for which a license is required, or that such party exhibited a sign indicating such business or calling, or such proprietorship or management, shall be evidence of the liability of such party to pay the license tax therefor.

(Code 1977, § 5.04.030)

All business license fees shall become due on November 1, and shall be considered delinquent if not paid within ten days thereafter. For every month or fraction of a month a license shall remain delinquent after the ten days allowed, there shall be added to the whole amount of such license fee a penalty of two percent, which shall be collected in the same manner as the license. The addition, if any, of a penalty to a license shall not exempt the person from whom the license fee may be collectible from any penalty to which he may be liable for violating any of the provisions of this article.

(Code 1977, § 5.04.040)

All licenses relating to the regulation of any business or occupation, whether required by this article or other sections of this Code, shall expire on October 31 of the year issued. However, licenses issued after September 1 shall expire on October 31 of the following year. No license shall be issued until the amount prescribed therefor shall be paid to the city clerk, and no license shall in any case be returned or transferred. Licenses shall be signed by the mayor and the city clerk, and countersigned by the treasurer. The clerk shall affix the corporate seal of the city to the license.

(Code 1977, § 5.04.050)

No free licenses shall be granted, or rebate allowed, for any cause, or any sum accepted less than the amount specified in this article, or for a shorter period than required in this article.

(Code 1977, § 5.04.060)

Any police officer or other designated representative of the city shall have power to enter any place requiring a license under this article during business hours to ascertain whether this article and other ordinances of the city are being complied with. It shall be the special duty of all such officers to see that all license taxes required under this article are paid when due.

(Code 1977, § 5.04.070)

Except as otherwise provided by ordinance, the license tax provided for in this article shall be in such amount as the city council may determine by resolution. A copy of the resolution shall be kept on file in the office of the city clerk, and the tax may be changed or modified as the city council may determine necessary.

(Code 1977, § 5.04.090)

The definitions of words, terms and phrases contained in the Oklahoma Sales Tax Code, 68 O.S. § 1350 et seq., are adopted by reference and made a part of this article. In addition thereto, the following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Tax collector means the department of the city government or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax levied in this article.

(Code 1977, § 3.12.030)

Cross reference— Definitions generally, § 1-2.

State Law reference— Definitions generally, 68 O.S. § 1352.

(a)

It is declared to be the purpose of the first excise tax levied by this article to provide revenues for the support of the functions of the municipal government of the city.

(b)

It is declared to be the purpose of the revenues provided by the additional excise tax levied by Ordinance No. 277 to make payments into the sinking fund of the city in relation to bonded indebtedness of the city in the principal amount of $3,125,000.00 voted upon at a special election held in the city on June 9, 1981, to provide funds for the purpose of extending and improving the water system of the city required to the extent to reduce the ad valorem tax therefor to 12.27 mills on each dollar of taxable property.

(c)

It is declared to be the purpose of the revenues provided by the additional one percent excise tax levied by Ordinance No. 532 to provide revenues solely for capital improvements of the city and for payment of the principal and interest on indebtedness incurred on behalf of the city by any duly constituted authority thereof for capital improvements. The term "capital improvements," as used in this subsection, shall not include maintenance except for extraordinary nonrecurring projects. The sales tax revenues shall be utilized within the following priorities, in order of importance: first, sanitary sewer facilities; second, water system facilities; and third, other capital improvements.

(d)

It is declared to be the purpose of the revenues provided by the additional one percent excise tax levied by Ordinance No. 624 to provide funds solely for street and road improvement projects of the city and for payment of the principal of and interest on indebtedness incurred on behalf of the city, if any, by the Mustang Improvement Authority, a duly constituted authority thereof, for street and road improvements. The term "street and road improvement projects" as used in this section shall include maintenance, the providing of matching funds for federal or state funded road improvement projects, signalization, bridges, paving, storm drainage, engineering fees and other activities normally and commonly associated with street and road improvement projects. The street and road improvement projects shall be undertaken on a "pay as you go" schedule, except and unless Ordinance No. 625, approving the incurring of indebtedness in the manner as set forth therein, is approved by a majority of the qualified electors of the city voting on the ordinance in the manner prescribed by law. This subsection (Ordinance No. 624) shall become and be effective on and after January 1, 1995, for five years, through December 31, 1999.

(e)

It is hereby declared that the revenues of the one percent excise tax currently levied pursuant to Ordinance No. 647 be made available for the following purposes: (i) ninety percent of the revenues be used for capital expenditures for the use and benefit of the city, or any public trust with the city as beneficiary and/or for debt service in connection with obligations issued to finance said capital expenditures and (ii) ten percent of the revenues be used for personnel expenses related to city public safety. The change in purpose as set forth above shall become effective on the date The Mustang Improvement Authority Utility System and Sales Tax Revenue Note, Taxable Series 2013 is paid or provision for payment is made. The one percent excise tax levied pursuant to Ordinance No. 647 shall terminate and shall cease to be levied after June 30, 2030.

(Code 1977, § 3.12.040; Ord. No. 647, § 2, 6-20-1996; Ord. No. 710, § 1, 5-12-1999; Ord. No. 1139, § 1, 6-7-2016)

There is levied an excise tax of four percent upon the gross proceeds or gross receipts derived from all sales taxable under the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.).

(Code 1977, § 3.12.050; Ord. No. 647, § 1, 6-20-1996; Ord. No. 1139, § 2, 6-7-2016)

State Law reference— Sales tax authorized, 68 O.S. § 2701; sales subject to tax, 68 O.S. § 1354.

There are hereby specifically exempted from the tax levied by this article the gross receipts or gross proceeds and the transfers of tangible personal property exempted from the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.).

(Code 1977, §§ 3.12.060—3.12.080)

State Law reference— Exemptions from state sales tax, 68 O.S. §§ 1355—1360.

The tax levied under this article shall be due and payable at the time and in the manner and form prescribed for payment of the state sales tax under the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.).

(Code 1977, § 3.12.090)

The tax levied in this article shall be paid to the tax collector at the time and in the form and manner provided for payment of state sales tax under the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.).

(Code 1977, § 3.12.100)

State Law reference— When state tax due and payable, 68 O.S. § 1365.

The classification of taxpayers under this article shall be as prescribed by state law for purposes of the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.).

(Code 1977, § 3.12.120)

State Law reference— Taxpayers classified, 68 O.S. § 1363.

(a)

The tax levied under this article shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in the city 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.

(b)

Vendors shall add the tax imposed under this article, 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 at law in the same manner as other debts.

(c)

A vendor who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied, 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 levied in this article, or makes in any form of advertising, verbally or otherwise, any statement which infers that he is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever, is guilty of an offense.

(Code 1977, § 3.12.130)

State Law reference— Similar provisions, 68 O.S. § 1361.

Returns and remittances of the tax levied in this article 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 Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.). Remittances of tax collected under this article shall be subject to the same discount as may be allowed by the Oklahoma Sales Tax Code for collection of state sales taxes.

(Code 1977, § 3.12.140)

State Law reference— Remittances, 68 O.S. § 1362; discounts, 68 O.S. § 1367.

The provisions of 68 O.S. § 217 are adopted and made a part of this article, and interest and penalties at the rates and in amounts as therein specified are levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this article; provided that the failure or refusal of any taxpayer to make and transmit the reports and remittances of tax in the time and manner required by this article shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of five days, the taxpayer shall forfeit his claim to any discount allowed under this article.

(Code 1977, § 3.12.160)

The interest or penalty or any portion thereof accruing by reason of a taxpayer's failure to pay the city tax levied in this article may be waived or remitted in the same manner as provided for the waiver or remittance as applied in administration of the state sales tax provided in 68 O.S. § 220, and to accomplish the purposes of this section the applicable provisions of such section are adopted by reference and made a part of this article.

(Code 1977, § 3.12.170)

Such taxes, penalty and interest due under this article 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.

(Code 1977, § 3.12.110)

State Law reference— Authority of city to enforce payment of taxes by civil action, 68 O.S. § 2703; lien for municipal taxes, 68 O.S. § 2704.

Refund of erroneous payment of the city sales tax levied in this article may be made to any taxpayer making such 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, and to accomplish the purposes of this section the applicable provisions of that such section are adopted by reference and made a part of this article.

(Code 1977, § 3.12.180)

In addition to all civil penalties provided by this article, the wilful failure or refusal of any taxpayer to make reports and remittances required in this article, 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 article, shall be an offense.

(Code 1977, § 3.12.190)

The confidential and privileged nature of the records and files concerning the administration of the city sales tax is legislatively recognized and declared, and to protect the confidential and privileged nature of such records and files the provisions of 68 O.S. § 205 are adopted by reference and made fully effective and applicable to administration of this article as if set forth in full in this article.

(Code 1977, § 3.12.200)

All valid and subsisting permits to do business issued by the state tax commission pursuant to the Oklahoma Sales Tax Code (68 O.S. § 1350 et seq.) are, for the purposes of this article, ratified, confirmed and adopted in lieu of any requirement for an additional city permit for the same purpose.

(Code 1977, § 3.12.020)

State Law reference— Permits to do business, 68 O.S. § 1364.

The provisions of this article shall be cumulative and in addition to any and all other taxing provisions of city ordinances.

(Code 1977, § 3.12.150)

The definitions of words, terms and phrases contained in 68 O.S. § 1401 are hereby adopted by reference and made a part of this article. In addition thereto, the following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Tax collector means the department of the city government or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax levied in this article.

Transaction means sale.

(Code 1977, § 3.16.020)

Cross reference— Definitions generally, § 1-2.

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 city, and any and all revenues derived under this article may be expended by the city council for any purpose for which funds may be lawfully expended as authorized.

(Code 1977, § 3.16.030)

There is hereby levied and there shall be paid by every person storing, using or otherwise consuming within the city tangible personal property purchased or brought into the city an excise tax on the storage, use or other consuming within the city of such property, at the rate of four percent of the purchase price of such property. Such tax shall be paid by every person storing, using or otherwise consuming, within the city, tangible personal property purchased or brought into the city. The additional tax levied under this section shall be paid at the time of importation or storage of the property within the city and shall be assessed to only property purchased outside the state; provided that the tax levied in this article shall not be levied against tangible personal property intended solely for use outside the city but which is stored in the city pending shipment outside the city, or which is temporarily retained in the city for the purpose of fabrication, repair, testing, alteration, maintenance or other service. Any person liable for payment of the tax authorized in this section may deduct from such 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 city had been levied on the sale of such goods or services.

(Code 1977, § 3.16.040; Ord. No. 653, § 1, 9-3-1996)

State Law reference— Tax authorized, 68 O.S. § 1411.

Persons and transactions exempt from taxation under the provisions of 68 O.S. art. 14 (68 O.S. § 1401 et seq.) are exempt from taxation under the provisions of this article.

(Code 1977, § 3.16.050)

State Law reference— Exemptions, 68 O.S. § 1404.

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 68 O.S. art. 14 (68 O.S. § 1401 et seq.).

(Code 1977, § 3.16.060)

State Law reference— When state tax due, 68 O.S. § 1405.

Such taxes, penalty and interest due under this article 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.

(Code 1977, § 3.16.070)

State Law reference— Authority of city to enforce payment of taxes by civil action, 68 O.S. § 2703; lien for municipal taxes, 68 O.S. § 2704.

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 city, 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 therefor in the manner and form prescribed by the tax commission, if the 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 agents operating in this city and the location of any and all distribution or sales houses or offices or other places of business in this city.

(Code 1977, § 3.16.080)

State Law reference— Similar provisions, 68 O.S. § 1406.

The tax commission may in its discretion, upon application, authorize the collection of the tax levied in this article 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 city, and by the out-of-state place of business of any retailer or vendor maintaining places of business both within and without the state and making sales of tangible personal property at such out-of-state place of business for use in the city. Such retailer or vendor may be issued, without charge, a permit to collect such taxes by the 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 tax upon all tangible personal property sold to his knowledge for use within the city. Such authority and permit may be cancelled when at any time the tax commission considers that such tax can more effectively be collected from the person using such property in the city; provided, however, that in all instances where such sales are made or completed by delivery to the purchaser within the city 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.

(Code 1977, § 3.16.090)

State Law reference— Similar provisions, 68 O.S. § 1407.

Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, and authorized to collect the tax levied in this article, fails to comply with any of the provisions of this article or 68 O.S. art. 14 (68 O.S. § 1401 et seq.) or any order, rules or regulations of the 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 notice and hearing as provided in this section, cancel the 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, 68 O.S. art. 14 (68 O.S. § 1401 et seq.), or any order, rules or regulations of the tax commission.

(Code 1977, § 3.16.100)

State Law reference— Similar provisions, 68 O.S. § 1408.

Returns and remittances of the tax levied and collected under this article shall be made to the tax commission at the time and in the manner, form and amount as prescribed for returns and remittances required by 68 O.S. art. 14 (68 O.S. § 1401 et seq.), and remittances of tax collected under this article will be subject to the same discount as may be allowed by 68 O.S. art. 14 (68 O.S. § 1401 et seq.) for the collection of state use taxes.

(Code 1977, § 3.16.110)

State Law reference— Similar provisions, 68 O.S. § 1410.

The provisions of 68 O.S. § 217 are 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; provided that the failure or refusal of any retailer or vendor 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 days, the retailer or vendor shall forfeit his claim to any discount allowed under this article.

(Code 1977, § 3.16.120)

The interest or penalty or any portion thereof accruing by reason of the retailer's or vendor's failure to pay the tax levied in this article may be waived or remitted in the same manner as provided for the waiver or remittance as applied in administration of the state use tax provided in 68 O.S. § 227, and to accomplish the purposes of this section the applicable provisions of 68 O.S. § 227 are hereby adopted by reference and made a part of this article.

(Code 1977, § 3.16.130)

Refund of erroneous payment of the city use tax levied in this article may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for administration of the state use tax as set forth in 68 O.S. § 227, and 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 article.

(Code 1977, § 3.16.140)

In addition to all civil penalties provided by this article, the willful failure or refusal of any taxpayer to make reports and remittances required in this article, 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 article, shall be an offense.

(Code 1977, § 3.16.150)

The confidential and privileged nature of the records and files concerning the administration of the city use tax is legislatively recognized and declared, and to protect the confidential and privileged nature of the records and files the provisions of 68 O.S. § 205 are hereby adopted by reference and made fully effective and applicable to administration of this article.

(Code 1977, § 3.16.160)

The classification of taxpayers under this article shall be as prescribed by state law for purposes of 68 O.S. art. 14 (68 O.S. § 1401 et seq.).

(Code 1977, § 3.16.180)

All valid and subsisting permits to do business issued by the tax commission pursuant to 68 O.S. art. 14 (68 O.S. § 1401 et seq.) are for the purpose of this article hereby ratified, confirmed and adopted in lieu of any requirement for an additional city permit for the same purpose.

(Code 1977, § 3.16.190)

The provisions of this article shall be cumulative and in addition to any and all other taxing provisions of the city's ordinances.

(Code 1977, § 3.16.170)

There is hereby levied and assessed an annual tax of two percent upon the gross receipts from residential and commercial sales of power, light, heat, gas or electricity in the city, which tax shall be in lieu of any other franchise, license, occupation or excise tax levied by the city.

(Code 1977, § 3.20.010)

State Law reference— Authority to levy above tax, 68 O.S. § 2601.

The tax levied under this article shall, when levied, apply to all persons engaged in the business of furnishing power, light, heat, gas, electricity or water within the city limits, except it shall not apply to any person operating under a valid franchise from the city.

(Code 1977, § 3.20.020)

State Law reference— Similar provisions, 68 O.S. § 2602.

The tax levied under this article shall be levied for a term of not less than one year and shall be payable quarterly and placed in the general revenue fund of the city.

(Code 1977, § 3.20.030)

State Law reference— Term of tax, 68 O.S. § 2603.

Any person failing or refusing to pay the tax levied under this article when levied shall be regarded as a trespasser and may be ousted from the city, and in addition thereto an action may be maintained against such person for the amount of the tax, and all expenses of collecting the tax, including reasonable attorney's fees.

(Code 1977, § 3.20.040)

State Law reference— Similar provisions, 68 O.S. § 2604.

The tax imposed by this article shall constitute a first and prior lien on all the assets located within the city of any person engaged in the business of selling power, light, heat, gas, electricity or water within the city limits.

(Code 1977, § 3.20.050)

State Law reference— Similar provisions, 68 O.S. § 2605.

(a)

Any person in the business of furnishing gas within the city limits, not operating under a valid franchise from the city, and upon whom the tax provided under this article is imposed, is deemed to be operating under a revocable permit by the city for so long as this article remains in effect or unless otherwise amended, and the taxes are paid in accordance with the terms of this article to acquire, construct, erect, install, extend, repair, remove, relocate, replace, operate and maintain a system of works, pipes, pipelines, apparatus, structures and appurtenances in, across, upon and under the streets, alleys, avenues, boulevards, lanes, parks, parkways, sidewalks, parkings, driveways, rights-of-way, utility easements and other public ways, places, areas and grounds, all being referred to in this section as "streets, alleys, avenues and other public ways, places, areas and grounds," in the city, as now constituted and as may be added to hereafter, for the purpose of transporting, distributing and selling gas to the city, its inhabitants and the public generally and for other purposes for which gas, during the period of this revocable permit, may be used, together with the right to enter upon the streets, alleys, avenues and other public ways, places and grounds of the city for the purpose of constructing, erecting, installing, extending, relocating, operating, maintaining, removing and repairing such works, pipes, pipelines and all necessary apparatus, machinery, structures and appurtenances.

(b)

The city reserves the right to amend the terms and conditions for operations as contained and set forth in subsection (a) of this section.

(Code 1977, §§ 3.20.060, 3.20.070)

This article shall be known and cited as "City of Mustang Hotel Tax Ordinance."

(Ord. No. 1105, § 1, 7-15-2014)

The following words, terms and phrases, when used in this article, shall have the meanings described to them in this section, except where the context clearly indicates a different meaning:

Finance director shall mean the finance director of the City of Mustang.

Hotel shall mean any building or building structure, trailer, or other facility in which the public may, for consideration, obtain sleeping accommodations in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or in several structures. This term shall include hotels, apartment hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, dormitory space where bed space is rented to individuals or groups, apartments not occupied by "permanent residents," and all other facilities where rooms or sleeping facilities or space are furnished for a consideration. The term shall not include hospitals, sanitariums, assisted living centers or nursing homes, nor shall this term affect permanent resident facilities as defined below for residents for terms in excess of 30 days.

Occupancy shall mean the use or possession, or the right to the use or possession, of any room or rooms in a hotel, or the right to use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.

Occupant shall mean a person, who for a consideration, uses, possesses or has the right to the use or possession of any room or rooms in a hotel under lease, concession, permit, right to access, license to use, or other agreement.

Operator shall mean any person operating a hotel in this city, including but not limited to, the owner, proprietor, lessee, sublessee, mortgagee in possession, licensee, manager or similar agent, or any other person otherwise operating such hotel.

Permanent resident shall mean any occupant who has or shall have the right of occupancy of any room in a hotel/motel for at least 30 consecutive days during the calendar year or preceding year.

Rent shall mean the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any reduction therefrom whatsoever.

Return shall mean any return filed or required to be filed as herein provided.

Room shall mean any room or rooms of any kind in any part or portion of the hotel which is available for or let out for the use of or possessed for any purpose other than a place of assembly. As used herein, "place of assembly" means a room or space which is capable of being occupied by 75 or more persons and which is used for educational, recreational or amusement purposes and shall include: dance halls, cabarets, nightclubs, restaurants, any room or space for public or private banquet, feasts, socials, card parties or weddings, lodge and meeting halls or rooms, skating rinks, gymnasiums, swimming pools, billiard, bowling and table tennis rooms, halls or rooms used for public or private catering purposes, funeral parlors, markets, recreational rooms, concert halls, broadcasting studios, and all other places of similar type of occupancy.

Tax shall mean the tax levied pursuant to this article.

(Ord. No. 1105, § 1, 7-15-2014)

There is hereby levied and imposed an excise tax of five percent upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel in this city.

(Ord. No. 1105, § 1, 7-15-2014)

(a)

Exemptions. The following shall be exempt from the tax levied in this article:

(1)

Permanent residents;

(2)

The United States Government or any agency or division thereof when paid directly by the United States Government; and

(3)

The State of Oklahoma or any political subdivision thereof when paid directly by the State of Oklahoma or any political subdivision.

(b)

Acknowledgment required. Every hotel shall submit a monthly exemption form, as provided by the finance director, with each monthly room tax report. This exemption form will indicate the name of the person seeking exemption, the exempt organization with which they are affiliated, the period of occupancy, number of rooms occupied and any other information required by the finance director. Every exemption form shall be signed by the hotel manager or authorized agent, so that the signature shall serve as an acknowledgment that all information contained in the exemption form is true and correct. Upon submission of these forms to the city, the finance director shall make a final determination as to the validity of all claimed exemptions. Should the finance director determine that a claimed exemption is not valid, the hotel shall be assessed the then current percentage of tax applicable, within three months of the date that the exemption is claimed. The hotel claiming such exemption shall become liable for payment of the tax and shall submit the same with their next monthly tax remittance.

For purposes of this section, an exemption will not be validated by the finance director unless the exemption is claimed for the month in which it accrues. For good cause shown, the finance director may grant an extension for claiming an exemption.

(c)

Records required. Every operator shall be required to maintain copies of monthly room reports, monthly exemption forms and individual exemption forms upon the business premises of the hotel for a period of three years. Such records shall be available for inspection and examination at any time upon demand by the finance director, or a duly authorized agent or employee of the city. For purposes of this section, individual exemption forms shall be available from the finance director and shall include the following:

(1)

A statement declaring the reason for exemptions;

(2)

The name, signature, address, home telephone and work telephone numbers of the person claiming the exemption;

(3)

The date on which the exemption form is completed; and

(4)

An acknowledgment, by signature, of the exemption by an employee or agent of the hotel.

(Ord. No. 1105, § 1, 7-15-2014)

The operator shall separately designate, charge and show the tax on all bills, statements, receipts or any other evidence of charges or payments of rent for occupancy issued or delivered by the operator.

(Ord. No. 1105, § 1, 7-15-2014)

The operator shall be responsible for the collection of the tax from the occupant and shall be liable to the city for the tax.

(Ord. No. 1105, § 1, 7-15-2014)

(a)

Prior to commencement of business or opening, every hotel operator shall file with the finance director:

(1)

A certificate of registration;

(2)

An affidavit and designation of operator.

The required filings shall be made on forms prescribed by the finance director.

(b)

The finance director shall, within five days after receipt of the required registration and affidavit, issue without charge, to each operator, a certificate of authority empowering such operator to collect the tax from the occupant and duplicates thereof for each additional hotel. Each certificate or duplicate shall state the hotel to which it is applicable. Such certificate of authority shall be permanently displayed by the operator in such manner that it may be seen and come to the notice of all occupants and persons seeking occupancy. Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the finance director upon the cessation of business at the hotel named, or upon its sale or transfer, or upon the change of designated operator.

(Ord. No. 1105, § 1, 7-15-2014)

Every operator shall keep records of every occupancy of all rent paid, charged or due thereon and of the tax payable thereon in such form as the finance director may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the finance director, or a duly authorized agent or employee of the city; and shall be preserved for a period of three years, except that the finance director may consent to their destruction within that period or may require that they be kept longer.

(Ord. No. 1105, § 1, 7-15-2014)

(a)

Every operator shall file with the finance director a return of occupancy and of rents and of the taxes payable thereon for the period ending the last day of every month of each year. Said returns shall be filed on a monthly basis and are due no later than the fifteenth day of the month directly following the reporting period.

(b)

The finance director may permit or require returns to be made by shorter or longer periods and upon such dates as the finance director may specify. The form of the return shall be prescribed by the finance director and shall contain such information as the finance director may deem necessary for the proper administration of this article. The finance director may require amended returns to be filed within ten days after notice and to contain the information specified in the notice.

(Ord. No. 1105, § 1, 7-15-2014)

At the time of filing a return of occupancy and of rents, each operator shall pay to the finance director the taxes imposed by this article upon the rents included in such return, as well as all other monies collected by the operator acting or purporting to act under the provisions of this article. All taxes for the period for which a return is required to be filed shall be due from the operator and payable to the finance director on or before the date fixed for the filing of the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and the taxes due thereon.

(Ord. No. 1105, § 1, 7-15-2014)

The tax levied by this article shall be due and payable when the return is filed. All taxes not paid within 15 days following the last day of the period shall be delinquent.

(Ord. No. 1105, § 1, 7-15-2014)

If any tax levied by this article becomes delinquent, the person responsible and liable for such tax shall pay interest on such unpaid tax at the rate of one and one-half percent per month on the unpaid balance from the date of delinquency.

(Ord. No. 1105, § 1, 7-15-2014)

Such taxes and interest due hereunder shall at all times constitute a prior, superior and paramount claim as against the claim of unsecured creditors and may be collected by suit as any other debt.

(Ord. No. 1105, § 1, 7-15-2014)

Where the finance director believes that any operator is about to cease business, leave the state, or remove or dissipate assets, or for any other similar reason the finance director deems it necessary in order to protect revenues under this article, the finance director may require such operator to file with the city a bond issued by a surety company authorized to transact business in this state in such amount as the finance director may fix to secure the payment of any tax or penalties and interest due, or which may become due from such operator. In the event the finance director determines that an operator is to file such bond, the finance director shall give notice to such operator specifying the amount of bond required. The operator shall file such bond within five days after the giving of such notice unless, within such five days, the operator shall request in writing, a hearing before the city council or its designee, at which the propriety and amount of the bond shall be determined by the city council or its designee. Such determination shall be final and shall be complied with, within 15 days thereafter. In lieu of such bond, securities approved by the finance director, or cash in such amount as the finance director may prescribe, may be deposited with the finance director, who may at any time after five days' notice to the depositor, apply then to any tax and/or penalties due, and for that purpose the securities may be sold at a public or a private sale.

(Ord. No. 1105, § 1, 7-15-2014)

If a return required by this article is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the finance director from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees, or other factors. Written notice of such assessments shall be given to the person liable for the collection and payment of the tax. Such assessment shall finally and irrevocably fix and determine that tax unless the person against whom it is assessed, within 90 days after the giving of notice of such assessment, shall apply in writing to the city council or its designee for a hearing or unless the finance director on his/her own motion shall reassess the same. After such hearing, the city council or its designee shall give written notice of its determination to the person against whom the tax is assessed and such determination shall be final.

(Ord. No. 1105, § 1, 7-15-2014)

(a)

The finance director shall refund or credit any tax erroneously, illegally or unconstitutionally collected if written application to the finance director for such refund shall be made within two years from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative and the order of the finance director. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may also be made by the person who has collected and paid such tax to the finance director, providing that the application is made within one year of the payment of the occupant to the operator, but no refund of money shall be made to the operator until he has repaid to the occupant the amount for which the application for refund is made. The finance director, in lieu of any refund required to be made, may allow credit thereof on payment due from the applicant.

(b)

Upon application for a refund, the finance director may receive evidence with respect thereto, and make such investigation as he deems necessary. After making a determination as to the refund, the finance director shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within 90 days after such notice, shall apply in writing to the city council or its designee for a hearing. After such hearing, the city council, or its designee, shall give written notice of the decision to the applicant.

(Ord. No. 1105, § 1, 7-15-2014)

Notices provided for under this article shall be deemed to have been given when such notice has been delivered personally to the operator or deposited in the United States Mail, addressed to the last known address of the operator.

(Ord. No. 1105, § 1, 7-15-2014)

The remedies provided in this article shall be exclusive remedies available to any person for the review of tax liability imposed by this article.

(Ord. No. 1105, § 1, 7-15-2014)

The failure or refusal of any operator/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 article or failure to post a bond, shall be an offense and, upon conviction thereof, the offending taxpayer shall be subject to costs and to a fine of not more than $200.00 or imprisonment for not more than 30 days, or both such fine and imprisonment. Each day a violation exists shall constitute a separate offense and is subject to all penalties herein.

(Ord. No. 1105, § 1, 7-15-2014)

In order to remunerate an operator for keeping tax records, filing reports, and remitting the tax when due, a two-percent discount shall be allowed upon all taxes paid prior to the time they become delinquent.

(Ord. No. 1105, § 1, 7-15-2014)

The confidential and privileged nature of the records and files concerning the administration of the hotel tax is legislatively recognized and declared, and to protect the same the provisions of 68 O.S. § 205, and each subsection thereof, is hereby adopted by reference and made fully effective and applicable to administration of the tax as if herein set forth.

(Ord. No. 1105, § 1, 7-15-2014)

All taxes collected pursuant to the provisions of this article shall be deposited into the city's general fund. The city council shall determine on a yearly basis the apportionment and use of the room tax funds. Each year, a review will be conducted on the prior year's use of funds subsequent to distribution.

(Ord. No. 1105, § 1, 7-15-2014)

In addition to all other powers granted to the finance director, he/she is hereby authorized and empowered:

(1)

To make, adopt and amend rules and regulations appropriate to the carrying out of this article for the purposes thereof.

(2)

To extend for cause shown, the time for filing and return for a period not exceeding 60 days; and for cause shown to waive, remit, or reduce penalties or interest.

(3)

To delegate his/her functions hereunder to an assistant or other employee or employees of the city.

(4)

To assess, reassess, determine, revise and readjust the taxes imposed by this article.

(5)

To prescribe methods for determining the taxable and nontaxable rents.

(Ord. No. 1105, § 1, 7-15-2014)

The finance director, or his/her designated representative, shall have the power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this article. The finance director shall have the power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of his/her duties hereunder and all the enforcement of this article and to examine them in relation thereto.

(Ord. No. 1105, § 1, 7-15-2014)

(a)

Whenever any taxpayer or other person shall fail to collect and pay over any tax or any tax penalties due and owing, or interest imposed by this article as herein provided, the city attorney shall, upon request of the finance director, take appropriate action to enforce the payment of same.

(b)

Pursuant to the authority of 68 O.S. § 2701 et seq., all taxes, interest and penalties imposed by this article, are hereby declared to constitute a lien in favor of the City of Mustang, upon all franchises, property and rights to property, whether real or personal, then belonging to or thereafter acquired by the person, firm or corporation owing the tax, whether such property is employed by such person, firm or corporation in the conduct of its business or in the hands of an assignee, trustee, or receiver, for the benefit of a creditor, from the date said taxes are due and payable under provisions of this article.

(Ord. No. 1105, § 1, 7-15-2014)

The citizens of Mustang, by their approval of this article at the election herein provided, hereby authorize the city council, by ordinance duly enacted, to make such administrative and technical changes or additions in the method and manner of administration and enforcing this article as may be necessary or proper for efficiency and fairness; except that the rate of the tax herein provided shall not exceed five percent without approval of the qualified electors of the city as provided by law.

(Ord. No. 1105, § 1, 7-15-2014)

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

(Ord. No. 1105, § 1, 7-15-2014)

The provisions hereof are hereby declared to be severable, 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.

(Ord. No. 1105, § 1, 7-15-2014)

This article shall become and be effective on the first day of December, 2014, subject to the approval of the majority of registered voters of the City of Mustang voting on the same in the manner prescribed by law.

(Ord. No. 1105, § 1, 7-15-2014)