(A) The tax levied hereunder shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in this town to collect from the consumer or user the full amount of the tax levied by this subchapter or any amount equal, as nearly as possible or practicable, to the average equivalent thereof. Every person required to collect any tax imposed by this subchapter and, in the case of a corporation, each principal officer thereof shall be personally liable for said tax.
(B) Vendors shall add the tax imposed hereunder or the average equivalent thereof to the sales price or charge, and, when added, such tax shall constitute a part of such price or charge, shall be debt from the consumer or user to the vendor until paid, and shall be recoverable by law in the same manner as other debts.
(Prior Code, § 1-71)
Statutory reference:
Related provision, see 68 O.S. § 1361