Empathy List Archives

oama@lists.imla.org

Oklahoma Association of Municipal Attorneys

Excise Tax Renewal

Phillip Morton

Wed, Feb 19, 2020 5:51 PM

My original concern was logistics. However, since it's not actually a new
excise tax, but a continuation of a pre-existing excise tax, the
infrastructure to collect it is already in place. Any thoughts on pitfalls
here? Thanks in advance!

Phillip N. Morton, J.D.
P.O. Box 1886
Ada, OK 74820
Phone: 580-759-0049
Fax: 580-759-2177
Email: MortonLawOffice@gmail.com

CONFIDENTIAL AND PRIVILEGED COMMUNICATION: This electronic mail
transmission, as well as any attachments, may contain confidential
information that is legally privileged. If you are not the intended
recipient, any disclosure, copying, distribution, or use of any of the
information contained in or attached to this message is STRICTLY PROHIBITED
by law. If you have received this message in error, please immediately
notify us by replying to this email or by calling 580-759-0049.

Excise tax expires June 30th. This was brought to my attention at a time when the only available special election to enact a new ordinance continuing the excise tax is this years' June 30th special election. Is there a problem with having the council declare an emergency at the next meeting and including emergency language in the ordinance so that the excise tax will start back up July 1? My original concern was logistics. However, since it's not actually a new excise tax, but a continuation of a pre-existing excise tax, the infrastructure to collect it is already in place. Any thoughts on pitfalls here? Thanks in advance! Phillip N. Morton, J.D. P.O. Box 1886 Ada, OK 74820 Phone: 580-759-0049 Fax: 580-759-2177 Email: MortonLawOffice@gmail.com CONFIDENTIAL AND PRIVILEGED COMMUNICATION: This electronic mail transmission, as well as any attachments, may contain confidential information that is legally privileged. If you are not the intended recipient, any disclosure, copying, distribution, or use of any of the information contained in or attached to this message is STRICTLY PROHIBITED by law. If you have received this message in error, please immediately notify us by replying to this email or by calling *580-759-0049*.

Michael R. Vanderburg

Wed, Feb 19, 2020 7:20 PM

Mike Vanderburg
Ponca City

From: Oama [mailto:oama-bounces@lists.imla.org] On Behalf Of Phillip Morton
Sent: Wednesday, February 19, 2020 11:52 AM
To: oama@lists.imla.org
Subject: [Oama] Excise Tax Renewal

CAUTION: This email originated from outside of the organization. Do not click any links or open any attachments unless you recognize the sender and know the content is safe.

My original concern was logistics. However, since it's not actually a new excise tax, but a continuation of a pre-existing excise tax, the infrastructure to collect it is already in place. Any thoughts on pitfalls here? Thanks in advance!

Phillip N. Morton, J.D.
P.O. Box 1886
Ada, OK 74820
Phone: 580-759-0049
Fax: 580-759-2177
Email: MortonLawOffice@gmail.com mailto:MortonLawOffice@gmail.com

CONFIDENTIAL AND PRIVILEGED COMMUNICATION: This electronic mail transmission, as well as any attachments, may contain confidential information that is legally privileged. If you are not the intended recipient, any disclosure, copying, distribution, or use of any of the information contained in or attached to this message is STRICTLY PROHIBITED by law. If you have received this message in error, please immediately notify us by replying to this email or by calling 580-759-0049.

My understanding is that the need for an emergency clause is entirely a legislative determination. In other words, if the Council says it is an emergency (by super majority in a separate vote) then it is an emergency and will not be reviewed by any court. 11 O.S. §14-103 Mike Vanderburg Ponca City From: Oama [mailto:oama-bounces@lists.imla.org] On Behalf Of Phillip Morton Sent: Wednesday, February 19, 2020 11:52 AM To: oama@lists.imla.org Subject: [Oama] Excise Tax Renewal CAUTION: This email originated from outside of the organization. Do not click any links or open any attachments unless you recognize the sender and know the content is safe. Excise tax expires June 30th. This was brought to my attention at a time when the only available special election to enact a new ordinance continuing the excise tax is this years' June 30th special election. Is there a problem with having the council declare an emergency at the next meeting and including emergency language in the ordinance so that the excise tax will start back up July 1? My original concern was logistics. However, since it's not actually a new excise tax, but a continuation of a pre-existing excise tax, the infrastructure to collect it is already in place. Any thoughts on pitfalls here? Thanks in advance! Phillip N. Morton, J.D. P.O. Box 1886 Ada, OK 74820 Phone: 580-759-0049 Fax: 580-759-2177 Email: MortonLawOffice@gmail.com<mailto:MortonLawOffice@gmail.com> CONFIDENTIAL AND PRIVILEGED COMMUNICATION: This electronic mail transmission, as well as any attachments, may contain confidential information that is legally privileged. If you are not the intended recipient, any disclosure, copying, distribution, or use of any of the information contained in or attached to this message is STRICTLY PROHIBITED by law. If you have received this message in error, please immediately notify us by replying to this email or by calling 580-759-0049.