2-4-12: AGREEMENT OF ADMINISTRATION:
Upon approval of the Tax by a majority of the qualified voters of the City, the City shall be authorized, but not obligated, to enter into an Agreement of Administration (the “Agreement”) with the Oklahoma Tax Commission for collection of the Tax levied hereunder. Should the City elect to enter into said Agreement, Operators shall follow the normal rules and procedures of collection and administration of excise tax as prescribed by the Oklahoma Tax Commission. In the event of a subsequent change in administration and collection of the Tax, Operators shall be notified in accordance with the notice provisions required under state law and the rules of the Oklahoma Tax Commission of the date of such change in collection practices and any requirements of Operators enumerated under this chapter where the City shall serve as the collector of the Tax. (Ord. 370, 2-6-2023)