THE PERKINS JOURNAL, Thursday, February 15, 2001.5B
' Board of Commissioners met in a Regular meeting Tuesday,
2001. Notice.of the meeting was made by posting an agenda in
with the Open Meeting Law. The following were present: Gloria
Chairperson; Jim Arthur, Vice-Chairman; Bill Deedng, Member; Sherd
, Clerk.
the meeting to order at 9:00 a.m. The meeting was opened
Flag Salute.
Mr. Don Kiser, Bond Attorney, for the Payne County
; Authority. Kiser presented the following Resolution:
NO.
APPROVING THE INCURRENCE OF INDEBTEDNESS BY
UNTY FACILITIES AUTHORITY BY THE ISSUANCE OF ITS
TAX REVENUE BONDS, SERIES 2001 IN THE AMOUNT OF
WAIVING COMPETITIVE BIDDING ON THE SALE OF SAID
AND APPROVING THE PROCEEDINGS OF THE AUTHORITY
TO THE SALE AND ISSUANCE THEREOF; APPROVING A
:S TAX AGREEMENT BETWEEN THE AUTHORITY AND PAYNE
DESIGNATING THE BONDS FOR CERTAIN PURPOSES OF THE
:NUE CODE.
BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF
~IE COUNTY, OKLAHOMA:
explained the Bond Issue, as approved by the Facilities Authority, must
by the Board of County Commissioners• The Sales Tax Agreement
approved at a later date.
I made the motion to approve the Resolution as presented and authorize
sign all documents on behalf of theCounty. Arthur seconded.
Jr, aye; Hessar, aye; Deering, aye. Motion carried•
recognized Mr. Brent Johnson, Attorney. Mr. Johnson reported
v requires the approval of the Board of County Commissioners
the change of ownership and/or control of a cemetery can take place•
presented Report and Application:
Gardens Cemetery, Stillwater :
t: Sunset Memorial Gardens Trusts and
uneral Service Inc
Sunset Gardens, LLC and
' i Mike W. Graham & Associates, LLC
New Zion Cemetery, Cushing:
'[
hip
as
by: ECI Service of Oklahoma Inc
Fairlawn New Zion, LLC
Mike W. Graham & Associates, LLC
Fairlawn and New Zion Cemetery Trust
motion to approve the Orders approving change of control and
stated. Deedng seconded. Arthur, aye; Hessar, aye; Deering,
d.
only between the rate provided by both the Oklahoma Use Tax Code and the
Payne County, Qklahoma~ Use Tax Resolution, and the rate byWhic~ the
previous tax upon the sale or use was computed; provided, that, no credit shall
be given for taxes paid in another State, Municipality or County, if that State,
Municipality or County does not grant like credit for taxes paid in Oklahoma, the
Municipality and the County;
In respect to the use of machinery and equipment purchased and used by
parsons establishing new manufacturing or processing plants in the County,
and machinery and equipment purchasad and used by persons in the operation
of manufacturing plants already established in the County, which machinery
and equipment is incorporated into, and is directly used in, the process of
manufacturing property subject to the taxation under the Sales Tax Code of
Payne County, Oklahoma. The term imanufacturing plantsT shall mean those
establishments pdmarity engaged in menufacturing or processing operations,
and generally recognized as such;
In respect to the use of tangible, personal property now specifically exempted
from taxation under the Sales Tax Code of Payne County, Oklahoma;
In respect to the use of any article of tangible, personal property brought into
the County by an individual with intent to become a resident of this County
where such personal property is for such individualis personal use or enjoyment;
In respect to the use of any article of tangible personal property used, or to be
used, by commercial aidines or railroads; or
8. In respect to livestock purchased outside Oklahoma and brought into this
County for feeding dr breeding purposes, and which is later re-sold.
Section 3.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 4.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 5.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 Payne County, Oklahoma, shall,
at the time of making such sales, collect the Use Tax levied by this Resolution
from the purchaser and give to the purchaser a receipt therefore in the mennel'
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
County and location of any and all distribution or sales houses or offices or
other places of business in this County.
presented 2000 Annual Salary Report for County Employees.
marking traffic control signs with Payne County identifying
Arthur noted the street signs as originally purchased by the Lions
Lions Club decal on them to identify them as a Lionis Club project.
placing the decals on new signs.
' Bridge
a donation of Easement for bridge project at 104th and Country
Project - 160 (047), unnamed tributary. The Donation is from
:1 Andrew Burton, .76 acres, 32-18-2. Arthur made the'motion
right-of-way. Deering seconded the motion. Deering,
aye. Motion carried•
presented Resolution 01-03 - Adoption of Use Tax Provision.
3OARD OF COMMISSIONERS
USE TAX PROVISIONS
the Payne County, Oklahoma, Board of County Commissioner,
Payne County Sales Tax Resolution provisions by adopting
levying and Assessing an excise tax of one-half percent of the
price upon the storage, use or consumption of tangible, personal
purchased outside the State of Oklahoma and brought into Payne
; providing exemptions thereto; specifying whensuch taxes
such taxes constitute superior claims; providing collection
Y retailer'
; Providing collection Of tax by retailer or vendor not maintaining place
state or both within or without state; providing for revoking
; establishing remunerative deductions allowed vendors or retailers of
providing interest and penalties for delinquent payment 0f taxes;
penalties; providing for submission of claim
of erroneous payments; providing penalties for fraudulent returns;
that records hall be confidential and privileged; providing that taxes
shall be cumulative; providing for severability of the sections
terms, defining tax collector; establishing classification
ratifying subsisting state permits; establishing purposes for which
hereunder shall be expended; establishing citation of the
and providing for an effective date.
68 O.S., 1998 Supplement, Section 1411, allows a County to levy
tax on the storage, use or other consumption of tangible personal
WHEREAS, Payne County is desirous of utilizing this additional
1411. NOW, THEREFORE, BE IT RESOLVED
OF COMMISSIONERS OF PAYNE COUNTY, OKLAHOMA:
1. Use Tax Provisions Adopted.
Section 6.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 County, 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 County. 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
_~vithin this County. 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 County; provided,
however, that, in all instances where such sales are made or completed by
delivery to the purchaser within this County by the retailer or vendor in such
retaileris or vendoris vehicle, whether owned or leased (not by common carder),
such sales or transactions shall continue to be subject to applicable County
Sales Tax at the point of delivery and the tax shall be collected and reported
under the taxpayerls Sales Tax Permit number accordingly.
Section 7. Revoking Permits.
Whenever any retailer or vendor no a iping a place of business in this
State, or both within and without this~ a~Jth0dzecl 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. 1998, Supplement, 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 corporationIs license to do
business in this State and shall issue a new License only when such corporation
has complied with the obligations under this Resolution, the Oklahoma Use Tax
Code, or any order, rules or regulations of the Oklahoma Tax Commission.
Section 8.Remunerative Deductions Allowed Vendors or Retailers
of
Other States.
Returns and remittances of the Use Tax herein levied and collected shall be
made to the 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 9. Interest and Penalties; Delinquency.
Section 217 of Title 680.S. 1998, Supplement, is hereby adopted and made a
part of this Resolution, 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 Usa Tax levied by this Resolution;
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
Resolution 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 Resolution.
Section 10. Waiver of Interest and Penalties.
The interest or penalty, or any portion thereof, accruing by reason of a retailerfs
or vendoris 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 680.S. 1998, Supplement,
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
Resolution.
all of which shall read as follows, are hereby
Oklahoma:
Use Tax (Resolution # 2001-03)
Tax on Storage, Use or Other consumption of Tangible
Levied.
There is hereby levied and there shall be paid by every
using or otherwise consuming within Payne Count, Oklahoma,
property purchased or brought into this County, an excdse
use or otherwise consuming within the County of sigh
of one-half percent of the purchase price of such property.
every person storing, using or otherwise consuming,
tangible personal property purchased or brought into the
additional tax levied hereunder shall be paid at the time of
property within the County and shall be assessed
PUrchased outside Oklahoma; provided, that, the tax levied
not be levied against tangible, personal property intended solely
the County, but which is stored in the County pending shipment
County or which is temporarily retained in the County for the purpose
repair, testing, alteration, Maintenance or other service. Any
for payment of the Use Tax authorized herein, may deduct from
ax any County or Municipal Sales Tax previously paid on such goods
provided, that, the amount deducted shall not exceed the amount
due if the taxes imposed by the County had been levied
of Such goods or services.
2. Exemptions.
of this Resolution shall not apply:
use of an article of tangible,personal property brought into the
I individual visiting in this County for hie or her personal
enjoyment while within the County;
use of tangible, personal property purchased for re-sele before
of any article of tangible, personal property on which a tax,
~f that levied by both the Oklahoma Use Tax Code and the
Oklahoma, Use Tax Resolution, has been paid by the person
Section 11. Erroneous Payments; Claim for Refund.
Refund of erroneous payment of the County 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. 1998, Supplement, 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 Resolution.
Section 12. Fraudulent Returns.
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 end fraudulent report for the purpose of avoiding or escaping
payment of any Use Tax, or portion thereof, rightfully due under this Resolution,
shall be an offense, and upon conviction thereof the offending taxpayer shall
be punished by a fine of not more than one hundred dollars ($100.00). Each
day of non-complience with this Resolution shall constitute a separate offense.
Section 13. Records Confidential.
personal property in the County, whether such tax was
of Oklahoma or some other State, Municipality, or County The confidential and privileged nature of the records and files conceming the
If any article of tangible, personal property has already administration of the County Use Tax is legislatively recognized and declared,
a tax by Oklahoma or any other State or County In respect to and to protect the same, the provisions of 68 O.S. 1998 Supplement, Section
an amount less than the tax imposed by_b°thR~Out~loan,~: 205, of the State Use Tax Code, ._and each Subsection thereof, is hereby adopted
and the Payne County, Oklahoma, use lax N oy reference eno made fully eftactive and applicable to administration of the
shall also apply to it by a rate measured by the difference County Use Tax as if herein set forth in full.
• SectiOn i4. ~ ProvisionsCumulative.
The Provisions hereof shall be cumulative, and in addition to any and all other
taxing provisions of County Resolutions and regulations. ~
Section 15. Provisions Severable.
The provisions hereof are herby declared to be severable, and if any Section,
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, paragraph, sentence or clause hereof.
Section 16. Definitions.
The definitions of words, terms and phrases contained in the Oklahoma Usa
Tax Code, Section 1401, 680.S. 1991 and 1998 Supplement, 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:
County shall mean Payne County, Oklahoma.
Transaction shall mean sale.
The term iTax CollectorT, as used herein, means the Department of the C()unty,
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.
Section 17. Classification of Taxpayers.
For the purpose of this Resolution, the classification
shall be as prescribed by State Law for purposes of
Code.
of taxpayers hereunder
the Oklahoma Use Tax
Section 18. Subsisting State Permits.
All valid and subsisting Permits to do business issued by the Oklahoma Tax
Commission pursuant te t_.=_he Oklahoma_ Use Tax Code are, for the purpose of
this Resolution, herebyratified, confirmed and adopted in lieu of any requirement
for an additional County Permit for the same purpose.
Section 19. Purpose of Revenues. .,.
It is hereby declared to be the purpose of this Resolution is to provide revenues
for the support of capital improvements and any and all revenues derived
hereunder shall be expended by the Board of County Commissioners for sa!d
purpose.
SECTION 2. Citation.
This Resolution shall be known and may be cited as the Payne County,
Oklahoma, iUse Tax ResolutionT.
SECTION 3. Effective Date.
This Resolution shall take effect on and after the 16th day of January,
2001.
Hesser noted this is not a new tax. It is the sales tax collected on out of state
purchases. The revenue will be used for the capitol improvements. Arthur
made the motion to approve the Resolution. Deering seconded. Arthur, aye;
Hesser, aye; Deering, aye. Motion carded.
The Clerk presented cash appropriations as certified by the Treasurer. Arthur
made the motion to approve the cash appropriations as presented. Deering
seconded. Arthur, aye; Hesser, aye; Deedng, aye. Motion carded.
The Clerk presented blanket purchase orders for District #1 and Extension.
Deering made the motion to approve the blanket purchase orders. Arthur
seconded. Arthur, aye; Hesser, aye; Deering, aye. Motion carded.
The Clerk presented the minutes of January 2 and January 8. Deedng noted
clerical errors in January 2 minutes. Deedng made the motion to approve ,the
minutes of January 2 as noted and January 8 as presented. Arthur seconded.
Arthur, aye; Hesser.,.ay.e; Deering, aye. Motion carded.
The following purchase orders were approved:
01/08/01 to 01/08/01...FY 1999-2000
FAIRBOARD CASH ,'.
War# Issued To: Amount Reason issued:
164 CUNDIFF C.P.A., STEVEN F.1250.00 SERVICES
165 ALEXANDER CONSTRUCTION CO. 4999.70 SERVICES " '
Approved 01/08/01 to 01/08/01 ...FY 2000-2001
GENER FUND .....
War#
1791
1792
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1794
1795
1796
1797
1798
1799
1800
1801
1802
1803
1804BLANKINSHIP, ROY E.
1805BARTRAM, BILLY G.
1806HUCKEBY, ROY K.
1807BROWN, ANGELA P.
1808GREEN, CLYDE W.
1809DARTY, JOSHUA K.
1810ONE HOUR MOTO PHOTO
1811WALMART COMMUNITY BRC
1812
1813
1814
1815
1816
1817
1818
1820
1821
1822
1823
1824
1825
1826
1827 SEW NEWS
1828POSTMASTER
1829POSTMASTER
1830INTER.NET
1831PROGRESSIVE FARMER
1832SCHIEFFER, SHERRI D.
Issued TO: ~'Amount Reason Issued:
DISTRICT ATTORNEY'S COUNCIL 12125.00 SERVICES "
WALMART COMMUNITY BRC 113.28 SUPPLIES .~ ,~
FENTON OFFICE MART 133.87 SUPPLIES ,:.
FENTON OFFICE MART 172.71 SUPPLIES
QUALITY WATER SERVICES 15.00 SUPPLIES
A T & T WIRELESS SERVICES 97.09 SERVICES
SOUTHWESTERN BELL TELEPHONE 137.91 SERVICES
STILLWATER TYPEWRITER CO.,INC 133.04 MAINTENANCE
H & H INVESTMENTS 900.00RENT
WEST GROUP 613.32 SUPPLIES
WEST GROUP 27.50SUPPLIES
WEST GROUP 75.00SUPPLIES
MATTHEW BENDER & CO. INC. 381.48 SUPPLIES ''
10.90 REIMBURSEMENT
10.00 REIMBURSEMENT
39.48 REIMBURSEMENT
56.31 REIMBURSEMENT
36.93 REIMBURSEMENT
64.35 REIMBURSEMENT
26.23 SUPPLIES
214.40 SUPPLIES
LAW ENFORCEMENT SYSTEMS, INC. 193.00 SUPPLIES
SIRCHIE FINGER PRINT 118.70 SUPPLIES
CITY OF STILLWATER 149.95 SERVICES
OKLA. NATURAL GAS 158.65 SERVICES
A T & T WIRELESS SERVICES 77.43 SERVICES
MAINSTAY SYSTEMS, INC. 24.00 TONER ..
SOUTHWESTERN BELL TELEPHONE 57.17 SERVICES
REGIONAL MEDICAL LAB, INC. 42.00 SERVICES
CENTRAL STATES ORTHOPEDIC 191.00 SERVICES
MIDWEST PATHOLOGY 375.00 SERVICES
STILLWATER MEDICAL CENTER 777.25 SERVICES
OSU COOPERATIVE EXTENSION SRV 262.30 PAYROLL
XPEDX 147.60 SUPPLIES
ANDERSON, NATHAN G. 381.55 REIMBURSEMENT
21.98 SUBSCRIPTION
43.56 POSTAGE
60.39 POSTAGE
14.00 SERVICES ,,
18.00 SUBSCRIPTION ,'.
10,00 REIMBURSEMENT
1833MIDWEST PRINTERS 121.95 SUPPLIES.
"1834WALMART COMMUNITY BRC 19.90 SUPPLIES '
1835B & C BUSINESS PRODUCTS 17.25 SUPPLIES ,
1836STILLWATER TYPEWRITER CO.,INC 75.00 REPAIRS
1837DEARINGER PRINTING & TROPHY 23.00 SUPPLIES
1838MERRIFIELD OFFICE SUPPLY 14.60 SUPPLIES ','
1839STILLWATERTYPEWRITER CO.,INC39.75 REPAIRS ,,:,
1840PITNEY BOWES, INC. 150.75 SERVICES
1641BANCFIRST 17.50RENTAL
1642MERRIFIELD OFFICE SUPPLY 140.75 SUPPLIES ":'
1643FENTON OFFICE MART 169.62 SUPPLIES
1844B & C BUSINESS PRODUCTS 86.65 SUPPLIES
1845STILLwATER TYPEWRITER CO.,INC150.00 SUPPLIES
1846DEARINGER PRINTING & TROPHY "75.10 SUPPLIES
1647WALMART COMMUNITY BRC 311.60 SUPPLIES , ~,
1648WALMARTCOMMUNITY BRC 344.19 SUPPLIES
1 649 A T & T WIRELESS SERVICES 31.25 SERVICES
1850CONNECTING POINT COMPUTER 75.00 SUPPLIES
1851MANATRON 837.50MAINTENANCE
1852CUSHING DAILY CITIZEN 439.42 PUBLICATIONS .,
1853PERKINS JOURNAL 311.05 PUBLICATIONS
1854WESTERN MECHANICAL, INC.108.65 SUPPLIES
1855STILLwATER NEWSPRESS 425.75 PUBLICATIONS
1656DEARINGER PRINTING & TROPHY 22.00 SUPPLIES .,
1857MIDWEST PRINTERS 824.67 SUPPLIES
1858ORKIN PEST CONTROL, INC.240.00 SERVICES
1859WESTERN MECHANICAL, INC.575.50 SUPPLIES
1860STILLwATER NEWSPRESS 41.32 PUBLICATIONS ..
1861CITY OF STILLwATER 125.36 SERVICES ..