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LEGISLATIVE RESEARCH CENTER
File #: 26-128    Name:
Type: Ordinance Status: Agenda Ready
File created: 12/31/2025 In control: Broken Arrow City Council
On agenda: 1/6/2026 Final action:
Title: Consideration, discussion, and possible approval of Ordinance No. 3904, an Ordinance of the City of Broken Arrow, Oklahoma, relating to the imposition of a City excise tax (sales tax) of one-half of one percent (0.5%) (in addition to any and all other excise taxes now in force) to be levied upon the gross proceeds or gross receipts derived from all sales taxable under the Oklahoma Sales Tax Code; providing for the use of the proceeds of said excise tax; providing for the effective date of said excise tax to begin on July 1, 2026, and terminate on June 30, 2031; providing for subsisting State permits; providing for payment of tax; providing that the tax is in addition to taxes currently levied; incorporating certain provisions of prior City ordinances; providing for amendments to this Ordinance; providing that the provisions of this Ordinance are cumulative and in addition to any and all taxing provisions of other City ordinances; providing for severability of provisions; and containing...
Sponsors: Broken Arrow City Council
Attachments: 1. 03 Ordinance Sales Tax 2026

Broken Arrow City Council

Meeting of: 01-06-2026

 

Title:

title

Consideration, discussion, and possible approval of Ordinance No. 3904, an Ordinance of the City of Broken Arrow, Oklahoma, relating to the imposition of a City excise tax (sales tax) of one-half of one percent (0.5%) (in addition to any and all other excise taxes now in force) to be levied upon the gross proceeds or gross receipts derived from all sales taxable under the Oklahoma Sales Tax Code; providing for the use of the proceeds of said excise tax; providing for the effective date of said excise tax to begin on July 1, 2026, and terminate on June 30, 2031; providing for subsisting State permits; providing for payment of tax; providing that the tax is in addition to taxes currently levied; incorporating certain provisions of prior City ordinances; providing for amendments to this Ordinance; providing that the provisions of this Ordinance are cumulative and in addition to any and all taxing provisions of other City ordinances; providing for severability of provisions; and containing other provisions related thereto

End

 

Background:

Ordinance No. 3904 relates to the imposition of a City excise tax (sales tax) of one-half of one percent (0.5%) in addition to any and all other excise taxes now in force. The purpose of the revenues is for the funding of sports facilities benefitting the City, including but not limited to Indian Springs Sports Complex, Arrowhead Softball Complex, Nienhuis Sports Complex and Challenger Sports Complex and/or for the payment of debt service in connection with obligations heretofore issued or to be issued to finance or refinance the capital expenditures and related costs. The effective date of the excise tax is July 1, 2026 and expiring on June 30, 2031, should it be passed by a majority of the qualified electors of the City. The election will be held on April 7, 2026.

 

Cost:                                                                No Cost

Funding Source:                     No Source

Requested By:                      City Manager’s Office

Approved By:                      Trevor Dennis, City Attorney

Attachments:                                          Ordinance No. 3904

 

Recommendation:

recommend

Adopt Ordinance No. 3904 

end