§ 36.05 CLASSIFICATION OF TAXPAYERS.

   For the purpose of this subchapter, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the state’s Sales Tax Code.

(Prior Code, § 2-2-5)

§ 36.06 SALES SUBJECT TO TAX; EXEMPTIONS.

   The town sales taxes shall be levied upon the gross receipts or gross proceeds of such sales as specified by state statutes, and exemptions from such taxes shall be allowed pursuant to state statutes.

(Prior Code, § 2-2-6)

§ 36.07 TAX DUE DATE.

   The tax levied under the provisions of this subchapter shall be due and payable at the time and in the manner and form prescribed for payment of the state sales tax under the state’s Sales Tax Law, 68 O.S. §§ 1350 et seq.

(Prior Code, § 2-2-7)

§ 36.08 PAYMENT OF TAX; BRACKETS.

   (A)   The tax herein levied shall be paid to the Tax Collector at the time and in form and manner provided for payment of state sales tax under the Sales Tax Law of the state, 68 O.S. §§ 1350 et seq.

   (B)   The bracket system for the collection of the town sales tax by the Tax Collector shall be as the same is hereafter adopted by agreement of the town and the Tax Collector, in the collection of both the town sales tax and the state sales tax.

(Prior Code, § 2-2-8)

§ 36.09 COLLECTION BY VENDORS.

   (A)   The tax levied hereunder shall be paid by the consumer or user to the vendor, and each and every vendor shall collect from the consumer or user the full amount of the tax levied, or an amount equal as nearly as possible or practicable to the average equivalent thereof.

   (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 a debt from the consumer or user to the vendor until paid, and shall be recoverable at law in the same manner as other debts.

   (C)   No vendor shall willfully or intentionally fail, neglect or refuse to collect the full amount of the tax levied, or willfully or intentionally fail, neglect or refuse to comply with the provisions of this subchapter, or remit or rebate to a consumer or user, either directly or indirectly, and by whatever means, all or any part of the tax herein levied, or make in any form of advertising, verbally or otherwise, any statement which infers that he or she is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever.

(Prior Code, § 2-2-9)