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(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)
(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)
Returns and remittances of the tax herein levied and collected shall be made to the Tax Collector at the time and in the manner, form and amount as prescribed for returns and remittances required by the state’s Sales Tax Code; and remittances of the tax collected hereunder shall be subject to the same discount as may be allowed by said code for collection of state sales taxes.
(Prior Code, § 2-2-10)
(A) Failure to pay tax.
(1) 68 O.S. § 217 is hereby adopted and made a part of this subchapter, and interest and penalties at the rates and in the amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied under this subchapter.
(2) The failure or refusal of any taxpayer to make and transmit the reports and remittances of tax in the time and manner required by this subchapter shall cause such tax to be delinquent.
(3) If the delinquency continues for a period of five days, the taxpayer shall forfeit his or her claim to any discount allowed under this subchapter.
(B) Waiver. The interest or penalty or any portion thereof accruing by reason of a taxpayer’s failure to pay the town tax herein levied may be waived or remitted in the same manner as provided for said waiver or remittance as applied in administration of the state sales tax provided in 68 O.S. § 220. To accomplish the purposes of this division (B), the applicable provisions of said § 220 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 2-2-11)
(A) No person shall:
(1) Intentionally fail or refuse to make tax reports and remittances as required under this subchapter; or
(2) Intentionally make false and fraudulent tax reports for the purpose of avoiding or escaping payment of any tax or portion thereof due under this subchapter.
(B) Any person required to collect and remit sales tax pursuant to the state’s Sales Tax Code or this code, and engaging in any of the callings, trades, avocations, professions, businesses or occupations for which a license is required by the town, and applying for such license, must submit proof as a condition precedent to issuing such license of a valid sales tax permit number issued by the state.
(C) Any license issued by the town to any person engaging in any of the callings, trades, avocations, businesses, professions or occupations for which a license is required by this code may be suspended or revoked for failure to maintain a lawful sales tax license or collect and remit sales tax if and as required by the state’s Sales Tax Code or this code.
(Prior Code, § 2-2-12) Penalty, see § 36.99
Refund of erroneous payment of the town sales tax herein levied may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for administration of the state sales tax as set forth in 68 O.S. § 227. To accomplish the purpose of this section, the applicable provisions of said § 227 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 2-2-14)
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