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The Perkins Journal
Perkins, Oklahoma
February 15, 2001     The Perkins Journal
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February 15, 2001

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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 1793 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 ..