(A) Statute adopted. The definitions of words, terms and phrases contained in the Oklahoma Sales Tax Code, 68 O.S. §§ 1352 et seq., are hereby adopted by reference and made a part of the town’s sales tax ordinance.
(B) Tax Collector defined. For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
TAX COLLECTOR. The department of the town 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.
(Prior Code, § 2-2A-2)