RESOLUTION
A RESOLUTION AMENDING A RESOLUTION
AUTHORIZING AND DIRECTING THE CALLING AND HOLDING OF A SPECIAL ELECTION IN TULSA COUNTY , OKLAHOMA, FOR THE PURPOSE OF SUBMITTING TO THE REGISTERED, QUALIFIED VOTERS
OF SAID COUNTY THE QUESTION OF LEVYING AND COLLECTING A FOUR-TENTHS OF ONE
PERCENT (4/10%) SALES TAX FOR THE PURPOSE OF ARKANSAS RIVER CORRIDOR DEVELOPMENT
WITHIN TULSA COUNTY, OKLAHOMA, AND/OR TO BE APPLIED OR PLEDGED TOWARD THE
PAYMENT OF PRINCIPAL AND INTEREST ON ANY INDEBTEDNESS, INCLUDING REFUNDING
INDEBTEDNESS, INCURRED BY OR ON BEHALF OF TULSA COUNTY FOR SUCH PURPOSE;
PROVIDING BALLOT TITLE; PROVIDING FOR NOTICE TO TULSA COUNTY ELECTION BOARD,
POLLING PLACES AND CONDUCT OF SUCH ELECTION; AND PROVIDING FOR COMMENCEMENT AND
DURATION OF SUCH SALES TAX.
WHEREAS, it is deemed
necessary and advisable by the Board of County Commissioners of Tulsa County,
Oklahoma, to improve the general economic conditions and quality of life of the
people of Tulsa County, Oklahoma, by development of the Arkansas River corridor
within the County; and
WHEREAS, there are no
funds in the treasury for such purpose and power is granted said County by
Title 68, Oklahoma Statutes 2001, Section 1370, as amended, to levy and collect
a sales tax to provide funds for such purpose providing the same be authorized
by a majority of the registered voters thereof voting at an election duly held
for such purpose; and
WHEREAS, the Board of County Commissioners of Tulsa County, Oklahoma, adopted a comprehensive resolution on August 2, 2007 (the “Original Resolution”),
calling an election for the foregoing purpose; and
WHEREAS, it has been determined to amend and restate the Original
Resolution in its entirety as hereinafter provided in order to clarify certain
aspects of the projects to be funded from such sales tax and the composition
and duties of the public trust created in connection therewith.
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF TULSA COUNTY, OKLAHOMA:
Section 1.The Original Resolution is hereby amended in its
entirety to read as follows:
“RESOLUTION
A RESOLUTION AUTHORIZING AND DIRECTING
THE CALLING AND HOLDING OF A SPECIAL ELECTION IN TULSA COUNTY, OKLAHOMA, FOR THE PURPOSE OF SUBMITTING TO THE REGISTERED, QUALIFIED VOTERS OF SAID COUNTY
THE QUESTION OF LEVYING AND COLLECTING A FOUR-TENTHS OF ONE PERCENT (4/10%)
SALES TAX FOR THE PURPOSE OF ARKANSAS RIVER CORRIDOR DEVELOPMENT WITHIN TULSA
COUNTY, OKLAHOMA, AND/OR TO BE APPLIED OR PLEDGED TOWARD THE PAYMENT OF
PRINCIPAL AND INTEREST ON ANY INDEBTEDNESS, INCLUDING REFUNDING INDEBTEDNESS,
INCURRED BY OR ON BEHALF OF TULSA COUNTY FOR SUCH PURPOSE; PROVIDING BALLOT
TITLE; PROVIDING FOR NOTICE TO TULSA COUNTY ELECTION BOARD, POLLING PLACES AND
CONDUCT OF SUCH ELECTION; AND PROVIDING FOR COMMENCEMENT AND DURATION OF SUCH
SALES TAX.
WHEREAS, it is deemed
necessary and advisable by the Board of County Commissioners of Tulsa County,
Oklahoma, to improve the general economic conditions and quality of life of the
people of Tulsa County, Oklahoma, by development of the Arkansas River corridor
within the County; and
WHEREAS, there are no
funds in the treasury for such purpose and power is granted said County by
Title 68, Oklahoma Statutes 2001, Section 1370, as amended, to levy and collect
a sales tax to provide funds for such purpose providing the same be authorized
by a majority of the registered voters thereof voting at an election duly held
for such purpose.
Section 1. There is hereby called a special election in Tulsa County to be held on the 9th day of October, 2007, for the purpose of submitting to
the registered voters thereof the following proposition:
PROPOSITION
"SHALL THE COUNTY OF TULSA, OKLAHOMA, BY ITS BOARD OF COUNTY COMMISSIONERS, LEVY AND COLLECT A FOUR-TENTHS OF ONE PERCENT (4/10%) SALES TAX FOR THE
PURPOSE OF ARKANSAS RIVER CORRIDOR DEVELOPMENT WITHIN TULSA COUNTY, OKLAHOMA,
AND/OR TO BE APPLIED OR PLEDGED TOWARD THE PAYMENT OF PRINCIPAL AND INTEREST ON
ANY INDEBTEDNESS, INCLUDING REFUNDING INDEBTEDNESS, INCURRED BY OR ON BEHALF OF
TULSA COUNTY FOR SUCH PURPOSE, SUCH SALES TAX TO COMMENCE ON JANUARY 1, 2008,
AND CONTINUING THEREAFTER TO DECEMBER 31, 2014?"
Section 2. The ballot setting forth the above proposition
shall also contain in connection with the said proposition the following words:
FOR
The Above Proposition
AGAINST
The Above Proposition
Only the registered, qualified voters of Tulsa County, Oklahoma, may vote upon
the proposition as above set forth.
The polls shall be opened at 7:00 o'clock A.M. and shall remain open
continuously until and be closed at 7:00 o'clock P.M.
The number and location of the polling places for said election shall be the
same or the regular precinct polling places as designated for statewide and
county elections by the Tulsa County Election Board. Such election shall
be conducted by those officers designated by the Tulsa County Election Board,
which officers shall also act as counters and certify the election results as
required by law.
Section 3. The County Clerk of Tulsa County is hereby
directed to transmit a copy of this Resolution to the Secretary of the Tulsa
County Election Board immediately upon approval hereof by the Board of County
Commissioners of Tulsa County, Oklahoma.
Section 4. Subject to approval of a majority of the
registered voters of Tulsa County voting thereon as herein provided, there is
hereby levied in addition to all other taxes in effect in Tulsa County,
Oklahoma, a sales tax of four-tenths of one percent (4/10%) upon the gross
proceeds or gross receipts derived from all sales or services in Tulsa County
upon which a consumers sales tax is levied by the State of Oklahoma for the
purpose set forth in Section 7 hereof.
Section 5. The tax herein levied shall be and remain in
effect for a period commencing on January 1, 2008, and continuing thereafter to
December 31, 2014.
Section 6.
A.
For the purpose of this Section only, the following words and terms shall be
defined as follows:
1.“County” shall mean Tulsa County, Oklahoma.
2.“County Treasurer” shall mean the
Treasurer of Tulsa County, Oklahoma.
3.“Dependent” shall mean every person who
is a member of the household of the applicant and for whom applicant is
entitled to claim a personal exemption under and pursuant to the Federal income
tax laws.
4.“Family” shall mean one or more persons
living in the same household who pool their various sources of income into one
budget to achieve the effect of sharing the cost of providing for support of
the group.
5.“Household” includes all persons who
occupy a group of rooms or single room which is regarded as a housing unit when
it is occupied as separate living quarters, and when there is either:
i. Direct access from the outside
of the building or through a common hall; or
ii. Complete kitchen facilities for
the exclusive use of the occupants.
6.“Income” includes all money received
during the year and available to be used to provide support for the family or
household.
7.“Person” shall mean an individual, but
shall not include a company, partnership, joint venture, joint agreement,
association (mutual or otherwise), corporation, estate, trust, business trust,
receiver, or trustee appointed by state or federal court or otherwise,
syndicate, the State of Oklahoma, any court, city, municipality, school
district, or any other political subdivision of the State of Oklahoma or group
or combination acting as a unit, in the plural or singular number.
8.“Resident” shall mean any person who has
resided in the corporate limits of the County for the entire calendar year for
which the refund is applied.
B.
Every person desiring to make a claim for a tax rebate must submit to the
County a written application therefore, on forms to be provided by the County,
between January 1 and March 31 of the year following the year for which the
rebate is being sought, beginning with the year 2009.
C.The qualifications for senior
rebate include the following:
1.The person must be a resident of the
County.
2.The person must be sixty-five (65) years
of age or older during a portion of the year for which the rebate is being
sought.
3.The person can claim a rebate only as a
family member who contributed the greatest share of the family income and for
members of the household who are residents of the County and who are dependent
upon the said applicant.
4.No person who may be claimed as a member
of the household on another resident’s application shall be entitled to a
rebate. If a rebate is claimed on more than one application for the same
person, the County Treasurer shall determine the person entitled to claim the
rebate provided in this Section.
D.
The qualifications for low-income rebate include the following:
1. The person must meet the
eligibility criteria for the Oklahoma Sales Tax Relief Act pursuant to Title
68, Oklahoma Statutes 2001, Section 5011, as amended, OR the Oklahoma Earned
Income Tax Credit pursuant to Title 68, Oklahoma Statutes 2001, Section
2357.43, as amended, and must timely file for such with the Oklahoma Tax
Commission.
2. The person must be a
resident of the County.
3. The person can claim a
rebate only as a family member who contributed the greatest share of the family
income and for members of the household who are residents of the County and who
are dependent upon the said applicant.
4. No person may be claimed
as a member of the household on another resident’s application shall be
entitled to a rebate. If a rebate is claimed on more than one application
for the same person, the County Treasurer shall determine the person entitled
to claim the rebate provided in this
Section.
E.
If the applicant meets the requirements to qualify for a senior rebate, the
County shall rebate the sum of $25.00. If the applicant meets the requirements
to qualify for a low-income rebate, the County shall rebate the sum of
$25.00. A person may claim and shall be entitled to only one rebate,
either the senior rebate or the low- income rebate, but not both rebates.
F.
The County Treasurer is to administer the rebate program established in this
Section. He is authorized to prepare a form for application for rebate and
adopt rules and regulations as long as the same are not inconsistent with the
provisions of this Section, and shall audit and check the applications.
The amount of rebate above set forth shall apply to each year of the seven-year
program.
G.
The burden is on the applicant to establish that he is entitled to a
rebate. The County Treasurer is authorized to require reasonable
supporting information which shall be uniformly required of all
applicants. Upon an audit of the application, the County Treasurer can require all reasonable written and other information necessary to satisfy him
that the application is valid.
Should
any application be denied, the County Treasurer shall state the reasons
therefore in writing to the applicant and indicate all or the portion of the
application being denied. Such determination shall be final unless the applicant,
within thirty (30) days after such notice of determination, shall apply in
writing to the Board of County Commissioners of the County for a hearing. After
such hearing the Board of County Commissioners of the County shall give written
notice of the determination to the applicant.
An
applicant shall not be entitled to a rebate when he has been denied by the
Board of County Commissioners of the County or when he has had an opportunity
for a hearing as provided in this Section and has failed to avail himself of
the remedies herein provided.
Section 7. 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 Resolution, hereby ratified, confirmed and adopted
in lieu of any requirement for an additional County permit for the same
purpose.
Section 8. It is hereby declared to be the purpose of this
Resolution to provide revenue for the purpose of Arkansas River corridor development
within Tulsa County, Oklahoma, and/or to be applied or pledged toward the
payment of principal and interest on any indebtedness, including refunding
indebtedness, incurred by or on behalf of Tulsa County for such purpose,
including the following projects:
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Total:
|
Arkansas River improvements including
but not limited to Sand Springs low water dam, pedestrian bridge and lake
($24.70 million), Zink Dam modifications ($15.45 million), modification of
river channel from Zink Lake to South Tulsa/Jenks Lake ($90 million), South
Tulsa/Jenks low water dam, pedestrian bridge and lake, and low water dam,
lake and river studies ($24.70 million).
|
$154,850,000
|
Arkansas River corridor land
acquisition, infrastructure, bridge improvements and site development, and
Arkansas river studies for Tulsa, Broken Arrow, Jenks, Sand Springs and
Bixby.
|
$57,400,000
|
Bridging East and West Arkansas River
Banks and Downtown, including but not limited to pedestrian River crossings
at 41st Street and 61st Street ($30 million), and
connectors from downtown Tulsa to the Arkansas River and transportation
corridor studies ($15 million).
|
$45,000,000
|
Projects Contingency
|
$25,000,000
|
While
the cost estimates shown above are believed to be accurate, it must be
recognized that the exact cost of each project may vary from the estimate
shown. It is the intention of the Board of County Commissioners of Tulsa County , Oklahoma, that all projects shall be completed as funds are made available.
The nature and scope of all projects shall be determined by a public trust
having Tulsa County, Oklahoma, the City of Tulsa, Oklahoma, and any other
municipality having its mayor as a trustee of such trust as its beneficiaries.
Such public trust shall have nine trustees consisting of, ex- officio, the
three members of the governing body of Tulsa County, Oklahoma, the Mayor of the
City of Tulsa, Oklahoma, a member of the River Parks Authority designated by
the Chairman of the River Parks Authority, two members appointed by the Mayor
of the City of Tulsa, Oklahoma, and two members appointed by the governing body
of Tulsa County, Oklahoma, one of which shall be, ex officio, the Mayor of
either Bixby, Jenks, Broken Arrow or Sand Springs, Oklahoma, and the other of
which shall be, ex officio, the Mayor of either Owasso, Glenpool, Collinsville,
Skiatook or Sperry, Oklahoma. In the expenditure of all funds hereunder,
preference shall be given to local vendors and contractors to the extent
permitted by law. In addition, such public trust shall approve any deletion or
addition of projects from those listed above and any major change in scope of
any such project following a public hearing by such trust. The Indian
Nations Council of Governments shall provide consulting services to such public
trust upon request.
Section 9. There is hereby specifically exempted from the
sales tax levied by this Resolution all items that are exempt from the State
sales tax under the Oklahoma Sales Tax Code.
Section 10. 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 Oklahoma Sales Tax Code.
Section 11. Such sales taxes 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 12. The definitions of words, terms and phrases
contained in the Oklahoma Sales Tax Code, Title 68, Oklahoma Statutes 2001,
Section 1352, as amended, are hereby adopted by reference and made a part of
this Resolution.
Section 13. The term "Tax Collector" as used
herein means the department of the County 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 herein levied.
Section 14. For the purpose of this Resolution the
classification of taxpayers hereunder shall be as prescribed by state law for
purposes of the Oklahoma Sales Tax Code.
Section 15. (a) The tax herein levied shall be paid
to the Tax Collector at the time in form and manner provided for payment of
State sales tax under the Oklahoma Sales Tax Code. (b) The bracket system
for the collection of the sales tax provided for herein by the Tax Collector
shall be as the same is hereafter adopted by the agreement of the Board of
County Commissioners of Tulsa County, Oklahoma, and the Tax Collector, in the
collection of both the sales tax provided for herein and the State sales tax.
Section 16. (a) 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 County to collect from the consumer or user, the full
amount of the tax levied by this Resolution, or any amount equal as nearly as
possible or practicable to the average equivalent thereof.
(b) Vendors shall add the tax imposed hereunder,
or the average equivalent thereof, to the sales price, charge, consideration,
gross receipts or gross proceeds of the sale of tangible personal property or
services taxed by this Resolution, and when added such tax shall constitute a
part of such price or charges, shall be debt from the consumer or user to
vendor until paid, and shall be recoverable at law in the same manner as other
debts.
(c) A vendor who willfully or intentionally
fails, neglects or refuses to collect the full amount of the tax levied by this
Resolution, or willfully or intentionally fails, neglects or refuses to comply
with the provisions hereof or remits or rebates to a consumer or user, either
directly or indirectly, and 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 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, shall be deemed guilty of an offense, and upon
conviction thereof shall be fined not more than One Hundred Dollars ($100.00),
plus costs, and upon conviction for a second or other subsequent offense shall
be fined not more than Five Hundred Dollars ($500.00), plus costs, or incarcerated
for not more than sixty (60) days, or both. Provided, sales by vending
machines may be made at a stated price which includes state and any municipal
sales tax.
(d) Any sum or sums collected or required to be
collected hereunder shall be deemed to be held in trust for Tulsa County,
Oklahoma, and, as trustee, the collecting vendor shall have a fiduciary duty to
Tulsa County, Oklahoma in regards to such sums and shall be subject to the
trust laws of this state. Any vendor who willfully or intentionally fails
to remit the tax, after the tax levied by this article was collected from the
consumer or user, and appropriates the tax held in trust to his own use, or to
the use of any person not entitled thereto, without authority of law, shall be
guilty of embezzlement.
Section 17. 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 Oklahoma Sales Tax Code; and remittances of tax collected hereunder shall
be subject to the same discount as may be allowed by the Oklahoma Sales Tax
Code for collection of State sales tax.
Section 18. The provisions of Title 68, Oklahoma
Statutes 2001, Section 217, as amended, and of Title 68, Oklahoma Statutes
2001, Sections 1350 et seq., as amended, are hereby adopted by reference and
made a part of this Resolution, and interest and penalties at the rates and in
amounts as therein specified are hereby levied and shall be applicable in cases
of delinquency in reporting and paying the tax levied by this Resolution.
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
Resolution shall cause such tax to be delinquent. In addition, if such
delinquency continues for a period of five (5) days the taxpayer shall forfeit
his claim to any discount allowed under this Resolution.
Section 19. The interest or penalty or any portion thereof
accruing by reason of a taxpayer's failure to pay the sales tax herein levied
may be waived or remitted in the same manner as provided for such waiver or
remittance as applied in administration of the State sales tax provided in
Title 68, Oklahoma Statutes 2001, Section 220, as amended; and to accomplish
the purposes of this section the applicable provisions of such Section 220 are
hereby adopted by reference and made a part of this Resolution.
Section 20. Refund of erroneous payment of the 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, as
provided for administration of the State sales tax as set forth in Title 68,
Oklahoma Statutes 2001, Section 227, as amended, and to accomplish the purposes
of this Section, the applicable provisions of such Section 227 are hereby
adopted by reference and made a part of this Resolution.
Section 21. In addition to all civil penalties
provided by this Resolution, 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 for avoiding or escaping payment for any tax
or portion thereof rightfully due under this Resolution shall be an offense,
and upon conviction thereof the offending taxpayer shall be subject to such
fines as set out under Title 68, Oklahoma Statutes 2001, Section 241, as
amended.
Section 22. The confidential and privileged nature of the
records and files concerning the administration of this sales tax is
legislatively recognized and declared, and to protect the same the provisions
of Title 68, Oklahoma Statutes 2001, Section 205, as amended, of the Oklahoma
Sales Tax Code, and each subsection thereof is hereby adopted by reference and
made fully effective and applicable to administration of this sales tax as if
here set forth in full.
Section 23. The people of Tulsa County, Oklahoma, by their
approval of the proposition set forth in Section 1 of this Resolution at the
election hereinabove provided, hereby authorize the Board of County
Commissioners of Tulsa County, Oklahoma, by Resolutions duly enacted to make
such administrative and technical changes or additions in the method and manner
of administration and enforcing this Resolution as may be necessary or proper
for efficiency and fairness except that neither the rate of the tax herein
provided, nor the term, nor the purpose of the tax herein provided, shall be
changed without approval of the qualified electors of the County as provided by
law.
Section 24. The Board of County Commissioners of Tulsa
County, Oklahoma, hereby declares for the benefit of the taxpayers of Tulsa
County, Oklahoma, its solemn intent that the sales tax levied pursuant to this
Resolution be ended at the earliest possible time upon payment of all
indebtedness secured by such sales tax, or adequate provision for such payment
having been made, and sufficient funds collected for all projects contemplated
hereunder.
Section 25. The provisions hereof shall be cumulative, and
in addition to any and all other taxing provisions of County Resolutions.
Section 26. The provisions hereof are hereby declared to be
severable, and if any section, subsection, paragraph, sentence or clause of
this Resolution is for any reason held invalid or inoperative by any Court of
competent jurisdiction such decision shall not affect any other section,
subsection, paragraph, sentence or clause hereof.”
PASSED AND APPROVED this 9th day of August, 2007.
BOARD OF COUNTY COMMISSIONERS OF TULSA COUNTY , OKLAHOMA
__________________________________
Randi Miller, Chairman
Board of County Commissioners
ATTEST:
____________________________
Earlene Wilson, County Clerk
(SEAL)