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§ 37.42 DEFINITIONS.
   The definitions of words, terms, and phrases contained in the State Use Tax Code, 68 O.S. § 1401, are hereby adopted by reference and made a part of this subchapter; in addition thereto, the following words and terms shall be defined as follows.
   TAX COLLECTOR. The department of the municipality or the official agency of the state, duly designated according to law or contract authorized by law, to administer the collection of the use tax herein levied.
   TOWN AND MUNICIPALITY. The Town of Bokchito, Oklahoma.
   TRANSACTION. This term shall mean sale.
(Ord. Chapter 5, 7-501-7-522, passed 10-12-2020)
§ 37.43 CLASSIFICATIONS 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 Use Tax Code.
(Ord. Chapter 5, 7-501-7-522, passed 10-12-2020)
§ 37.44 SUBSISTING STATE PERMITS.
   All valid and subsisting permits to do business issued by the State Tax Commission pursuant to the State Use Tax Code are, for the purpose of this subchapter, hereby ratified, confirmed, and adopted in lieu of any requirement for an additional municipal permit for the same purpose.
(Ord. Chapter 5, 7-501-7-522, passed 10-12-2020)
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