One percent of the gross receipts derived from taxes collected pursuant to this article shall be retained by the office of the Director for the purpose of administering and collecting the tax. Should the city enter into an agreement with the Oklahoma Tax Commission for the collection of municipal hotel tax, any collection assistance fee due under said agreement shall be deducted from the 1% retained by the city for the purpose of administering and collecting the tax. Should the city enter into an agreement with the Oklahoma Tax Commission for the collection of municipal hotel tax, to the extent that anything in this article conflicts with the procedures of administration and collection under the provisions of 68 O.S. § 201 et seq. “Uniform Tax Procedure”, the Uniform Tax Procedure shall prevail.
(Ord. 3366, passed 1-18-22)