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SALES TAX
The definitions of words, terms and phrases contained in the state sales tax code are hereby adopted by reference and made a part of this subchapter. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
STATE SALES TAX CODE. Such code as set out in 68 O.S. §§ 1350 et seq., as amended.
TAX COLLECTOR. The department of the town or the official agency of the state duly designated according to law or contract authorized by law or contract to administer the collection of the tax levied by this subchapter.
(Prior Code, § 2-2-2)
(A) The following town sales taxes, in the total amount of 3.5%, shall be imposed and effective as indicated, unless otherwise extended by a vote of the people.
(B) Said taxes have been approved by a majority of the registered voters of the town voting on same in elections conducted in the manner prescribed by 11 O.S. § 16-112:
(1) Ordinance levying the first sales tax became effective 7-1-1973, levying a first and second cent sales tax, for the purpose of providing revenues for the support of the functions of the town government; and
(2) Ord. 11-11-2002-1 became effective 4-1-2003, levying a 1.5% tax, for the purpose of providing general revenues for use and benefit of the town and any public trust having the town as beneficiary thereof and/or for the payment of debt service in connection with obligations of the town.
(Prior Code, § 2-2-3) (Ord. 11-11-202-1, passed 11-18-2002)
All valid and subsisting permits to do business issued by the state’s Tax Commission pursuant to the state’s Sales Tax Code are, for the purposes of this subchapter, hereby ratified, confirmed and adopted in lieu of any requirement for an additional town permit for the same purpose.
(Prior Code, § 2-2-4)
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