A. Payment: The tax levied in this chapter shall be paid to the tax collector at the time and in the form and manner provided for payment of state sales tax under the Oklahoma sales tax code.
B. Bracket System: The bracket system for the collection of the city sales tax by the tax collector shall be the system adopted by the agreement of the city, the county and the tax collector for the collection of the city sales tax and the state sales tax. (1991 Code § 9-172; amd. 2007 Code)