(A) The Town Board of Trustees shall receive, by mail from the State Tax Commission, a quarterly report containing the following information:
(1) A list of names and addresses of persons who report doing business within the town during the preceding calendar year and who have a sales tax permit; and
(2) A list of persons who are more than 60 days delinquent in remitting sales taxes.
(B) The report is intended to enable the Town Board of Trustees to determine the actual Municipal Sales Tax liability of any person engaged in business within the town.
(C) In addition to the penalty for wrongful disclosure of information set forth in § 34.33, town officials or employees who violate the confidentiality of a taxpayer’s records and files may be removed or dismissed from office.
(Prior Code, § 1-78)
Statutory reference:
Related provisions, see 68 O.S. §§ 205 et seq.