(A) The definitions of words, terms, and phrases contained in the Oklahoma Sales Tax Code, 68 O.S. § 1352, and in 68 O.S. § 1354.15, are hereby adopted by reference and made a part of this subchapter.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. As defined in the State Sales Tax Code is hereby augmented to contain the additional following words: “The total retail sale price received for the sale, preparation, or service of mixed beverages, ice, and non-alcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation, or service occurs shall constitute the GROSS RECEIPTS from such transaction.
SALE. Includes the SALE, preparation, or service of ice or nonalcoholic beverages that are sold, prepared, or served for the purpose of being mixed with alcoholic beverages for consumption on the premises where such SALE, preparation, or otherwise occurs.
(Prior Code, § 7-202)
TAX COLLECTOR. The department of the city or the official agency of the state duly designated according to law or contract, and authorized by law to administer the collection of the tax levied in this subchapter.
(Prior Code, § 7-203)