Okc's website is working again and here are my OCR'ed versions of the Ordinance which was passed by the City Council & Signed by the Mayor on 1/2/2008 and the Ballot Form approved at the same time. I've not checked my OCR exactly but it looks correct at first and second look. The PDF files are among those at City of Oklahoma City's Meeting Management System

Note, in the ordinance, that a simple majority is required for voter approval.


The Ballot:

BALLOT TITLE FOR ALTERNATIVE #2

EXHIBIT A

BALLOT TITLE FOR SPECIAL ELECTION

SHALL ORDINANCE NO. 23,520 ("ORDINANCE") OF THE CITY OF OKLAHOMA CITY ("CITY") BE APPROVED?

The Ordinance levies a limited-term excise tax of 1% on the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of the State of Oklahoma. The Ordinance states that the tax may be expended only for providing or improving City sports facilities and lists certain sports-facility-related improvements, costs, items, articles, expenses, reimbursements, paybacks, and payments that may be funded. The Ordinance permits funding of a basketball training facility, but provides the training facility shall not be funded unless, prior to June 1, 2009, a National Basketball Association team has executed a lease or other contract to locate in or relocate to the City. The Ordinance states that expenditures may be commenced, continued, completed, or concluded, in whole or in part, as and in the order deemed appropriate by the City Council. The Ordinance creates the "Oklahoma City Sports Facilities Sales Tax Fund." The Ordinance sets forth the term for the tax, which is a period of 15 months or 12 months, commencing at 12:00 a.m. on January 1, 2009, and ending either at 12:00 a.m. on April 1, 2010 (15 months) if the basketball training facility will be funded, or in the alternative, at 12:00 a.m. on January 1, 2010 (12 months) if the basketball training facility will not be funded. The Ordinance requires that, by not later than June 1, 2009, the City Council shall declare whether or not the basketball training facility will be funded, with notice of the corresponding ending date for the tax to thereafter be given in writing to the Oklahoma Tax Commission by the City Clerk. The Ordinance provides for codification and an effective date for certain sections thereof if City voters approve the Ordinance prior to January 1, 2009. The Ordinance declares an emergency.

FOR THE ORDINANCE—YES [ ]

AGAINST THE ORDINANCE—NO [ ]

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The Ordinance:

SPORTS FACILITIES SALES TAX ORDINANCE
ALTERNATIVE #2

(Published in The Journal Record January 3, 2008)

ORDINANCE NO. 23,520

AN ORDINANCE AMENDING THE OKLAHOMA CITY SALES TAX CODE, CODIFIED AS ARTICLE II OF CHAPTER 52 OF THE OKLAHOMA CITY MUNICIPAL CODE, 2007; SETTING FORTH FINDINGS; ENACTING SECTION 52-23.3 OF ARTICLE II OF CHAPTER 52, LEVYING AN ADDITIONAL EXCISE TAX OF ONE PERCENT (1%) ON THE GROSS PROCEEDS OR GROSS RECEIPTS DERIVED FROM ALL SALES TAXABLE UNDER THE SALES TAX LAWS OF THE STATE OF OKLAHOMA; SPECIFYING THAT THE TAX MAY BE EXPENDED ONLY FOR THE LIMITED-PURPOSE OF PROVIDING OR IMPROVING CITY SPORTS FACILITIES, WHICH MAY INCLUDE WITHOUT LIMITATION THE FUNDING OF CERTAIN IMPROVEMENTS, ITEM(S), ARTICLE(S), COST(S), EXPENSE(S), REIMBURSEMENTS, PAYBACKS, OR PAYMENTS, AS LISTED IN THE ORDINANCE; AUTHORIZING THE FUNDING OF A BASKETBALL TRAINING FACILITY, SUBJECT TO THE PROVISO THAT THE BASKETBALL TRAINING FACILITY SHALL NOT BE FUNDED WITH THIS EXCISE TAX UNLESS, PRIOR TO JUNE 1, 2009, A NATIONAL BASKETBALL ASSOCIATION (NBA) TEAM HAS EXECUTED A LEASE OR OTHER CONTRACT TO LOCATE IN OR RELOCATE TO THE CITY; SPECIFYING THAT THE EXPENDITURES FOR PROVIDING OR IMPROVING CITY SPORTS FACILITIES MAY BE COMMENCED, CONTINUED, COMPLETED, OR CONCLUDED, IN WHOLE OR IN PART, AS AND IN THE ORDER DEEMED APPROPRIATE BY THE CITY COUNCIL; CREATING THE "OKLAHOMA CITY SPORTS FACILITIES SALES TAX FUND;" PROVIDING A LIMITED TERM FOR THE ADDITIONAL EXCISE TAX LEVIED BY SECTION 52-23.3, WITH THE LIMITED TERM COMMENCING AT 12:00 A.M. ON JANUARY 1, 2009, AND ENDING EITHER FIFTEEN (15) MONTHS OR TWELVE (12) MONTHS LATER, DEPENDING UPON WHETHER OR NOT THE BASKETBALL TRAINING FACILITY IS FUNDED; STATING SPECIFIC ENDING DATES FOR THE EXCISE TAX, DEPENDING UPON WHETHER IT IS A FIFTEEN (15) MONTHS OR TWELVE (12) MONTHS TAX; , STATING THAT THE CITY COUNCIL MUST DECLARE BY RESOLUTION PASSED BY NOT LATER THAN JUNE 1, 2009, WHETHER OR NOT THE BASKETBALL TRAINING FACILITY WILL BE FUNDED WITH THIS EXCISE TAX, AND WITH THE CITY CLERK TO THEREAFTER NOTIFY THE OKLAHOMA TAX COMMISSION OF THE CORRESPONDING ENDING DATE FOR THE EXCISE TAX; PROVIDING FOR CODIFICATION; PROVIDING AN EFFECTIVE DATE FOR SECTIONS 1 AND 2 OF THIS ORDINANCE; AND DECLARING AN EMERGENCY.

EMERGENCY ORDINANCE

BE IT ORDAINED BY THE COUNCIL OF THE CITY OF OKLAHOMA CITY:

SECTION 1. That Article 11 of Chapter 52 of the Oklahoma City Municipal Code, 2007, is hereby amended by the enactment of a new Section 52-23.3 to read as follows:

Chapter 52. TAXATION
* * *
ARTICLE II. SALES TAX CODE

§52-23.3. Additional excise tax on gross receipts for funding City sports facilities.

(a) In addition to and cumulative of the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, a limited-term excise tax in the additional amount of one percent (1%) is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.

(b) The additional limited-term excise tax levied pursuant to Subsection 52-23.3(a) above may be expended only for the limited purpose of providing or improving City sports facilities, which may include without limitation the funding of improvements to the Ford Center; the funding of a basketball training facility, provided, the basketball training facility shall not be funded with this excise tax unless, prior to June 1, 2009, a National Basketball Association (NBA) team has executed a lease or other contract to locate in or relocate to the City; the funding of incidental or related real or personal property acquisition costs, real property interest acquisition costs, administrative costs, architectural costs, engineering costs, consulting costs, demolition costs, and legal costs; the funding of any or all other item(s), article(s), cost(s) or expense(s) incidental or related in any way to providing or improving City sports facilities; the funding of reimbursements or paybacks for expenditures made by a public trust with the City as a beneficiary for the purpose of providing or improving City sports facilities; and if deemed necessary or appropriate by City Council for cash-flow purposes, the payment of principal and interest on and the costs of issuance of bonds, notes, lines-of-credit, or other evidences of indebtedness issued by a public trust with the City as its beneficiary for the purpose of providing or improving City sports facilities.

(c) The expenditures for providing or improving City sports facilities authorized under Subsection (b) of this section may be commenced, continued, completed, or concluded, in whole or in part, as and in the order deemed appropriate by the City Council.

(d) Pursuant to authority of 68 O.S. § 2701(B), there is hereby created a limited-purpose-fund to be known as the "Oklahoma City Sports Facilities Sales Tax Fund" (hereinafter the "Fund") into which all revenues collected pursuant to Subsection 52-23.3(a) above shall be deposited. Money in the Fund shall be accumulated from year-to-year. The Fund shall be placed in an insured interest-bearing account and the interest which accumulates on the Fund shall be retained in the Fund. The Fund shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the excise board for needed appropriations. Money in the Fund shall be expended only as accumulated and only for the limited-purpose specified in Subsection 52-23.3(b) above.

(e) The additional excise tax levied pursuant to Subsection 52-23.3(a) above shall be for a limited term commencing at 12:00 a.m. on January 1, 2009, and ending as follows:

(1) If the basketball training facility referenced in Subsection 52-23.3 (b) of this section will be funded with this excise tax, then the excise tax shall end fifteen (15) months after commencement of the tax and, specifically, said tax shall end at 12:00 a.m. on April 1, 2010; or in the alternative,

(2) If the basketball training facility referenced in Subsection 52-23.3 (b) of this section will not be funded with this excise tax, then the excise tax shall end twelve (12) months after commencement of the tax and, specifically, at 12:00 a.m. on January 1, 2010.

By not later than June 1, 2009, the City Council shall by Resolution expressly declare whether or not the basketball training facility referenced in Subsection 52-23.3(b) of this section will be funded with this excise tax, with notice of the corresponding ending date for this excise tax to thereafter be given in writing to the Oklahoma Tax Commission by the City Clerk.

SECTION 2. CODIFICATION. The provisions of Section 1 of this Ordinance shall be codified as Sections 52-23.3 of Article II of Chapter 52 of the Oklahoma City Municipal Code, 2007.

SECTION 3. EFFECTIVE DATE OF SECTIONS 1 AND 2, APPROVAL BY CITY VOTERS REQUIRED. The provisions of Sections 1 and 2 of this Ordinance shall become effective from and after 12:00 a.m. on 1st day of January, 2009, but only if this Ordinance is approved prior to said date by a majority vote of the qualified, registered voters of The City of Oklahoma City voting on such question at a special election to be called for that purpose by the City Council of the City and to be held within the City as provided by law; provided, if this Ordinance is not so approved by City voters prior to 12:00 a.m. on January 1, 2009, then the provisions of Sections 1 and 2 hereof shall become null and void and of no force and effect whatever.

SECTION 4. EMERGENCY. WHEREAS, it being immediately necessary for the preservation of the peace, health, safety and public good of The City of Oklahoma City and the inhabitants thereof that the provisions of this ordinance be put into full force and effect, an emergency is hereby declared to exist by reason whereof this ordinance shall take effect and be in full force from and after the date provided herein as provided by law.

INTRODUCED and CONSIDERED in open meeting of the Council of the City of Oklahoma City this 2nd day of January, 2008.

PASSED by the Council of The City of Oklahoma City on this 2nd day of January, 2008.

SIGNED by the Mayor of The City of Oklahoma City on this 2nd day of January, 2008.

/s/ Mick Cornett
MAYOR
ATTEST:
/s/ Frances Kersey [Seal of the
City Clerk City of Oklahoma City]

REVIEWED for form and legality.

/s/ Kenneth D. Jordan
Municipal Counselor
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