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(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)
The confidential and privileged nature of the records and files concerning the administration of the town sales tax is legislatively recognized and declared, and to protect the same, the provisions of 68 O.S. § 205 of the state’s Sales Tax Code, and all subsections thereof, are hereby adopted by reference and made fully effective and applicable to administration of the town sales tax as if herein set forth in full.
(Prior Code, § 2-2-15)
The Board of Trustees, by ordinance duly enacted, is authorized to make such administrative and technical changes or additions in the method and manner of administration and enforcing this subchapter as may be necessary or proper for efficiency and fairness; except that, the rate of the tax herein provided shall not be changed without approval of the qualified electors of the town as provided by law.
(Prior Code, § 2-2-16)
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