CHAPTER 36: TAXATION
Section
Sales Tax
   36.01   Title
   36.02   Definitions
   36.03   Classification of taxpayers
   36.04   Subsisting state permits
   36.05   Purpose of revenues
   36.06   Tax rate; sales subject to tax
   36.07   Exemptions from tax
   36.08   Due date
   36.09   Payment of tax; brackets
   36.10   Tax constitutes prior claim
   36.11   Collection by vendors
   36.12   Returns, remittances and discounts
   36.13   Delinquencies; interest and penalties
   36.14   Erroneous payments; claim for refund
   36.15   Failure to file; fraudulent returns
   36.16   Tax records confidential
   36.17   Provisions cumulative
   36.18   Amendments to chapter
 
   36.99   Penalty
SALES TAX
§ 36.01 TITLE.
   This subchapter shall be known and may be cited as the Town Sales Tax Ordinance.
(Prior Code, § 2-2-1)
Statutory reference:
   State Sales Tax Code, see 68 O.S. §§ 1350 et seq.
§ 36.02 DEFINITIONS.
   The definitions of words, terms and phrases contained in the State Sales Tax Code, 68 O.S. § 1352, are hereby adopted by reference and made a part of this subchapter. For the purpose of this subchapter, TAX COLLECTOR shall mean the department of the town or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax herein levied.
(Prior Code, § 2-2-2)
Loading...