(A) The definitions of words, terms and phrases contained in the Oklahoma Tax Code, 68 O.S. § 1401, are hereby adopted by reference and made a part of this subchapter.
(B) For the purpose of this subchapter, the following definitions apply unless the context clearly requires a different meaning.
MUNICIPALITY. The City of Beggs, Oklahoma.
TAX COLLECTOR. As used herein, the department of the municipality or the official agency of the state duly designated according to law or by contract authorized by law to administer the collection of the use tax herein levied.
TRANSACTION. Sale.
(Prior Code, § 7-517) (Res. 2007-05, passed 4-2-2007)