The definitions of words, terms and phrases contained in the Oklahoma Use Tax Code, 68 O.S. § 1401, are hereby adopted by reference and made a part of this article. In addition thereto, the following words and terms shall be defined as follows:
CITY. The City of Guthrie, Oklahoma.
TRANSACTION. Sale.
(`90 Code, § 7-116)
TAX COLLECTOR. The department of the municipality government 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.
(`90 Code, § 7-117)
(Ord. 2833, passed 12-15-87; Am. Ord. 3285, passed 3-1-16)