A. Generally: The definitions of words, terms and phrases contained in the Oklahoma sales tax code, 68 Oklahoma Statutes section 1352, are hereby adopted by reference and made a part of this chapter. (1985 Code ch. 7 § 1-15; amd. 2016 Code)
B. Tax Collector Defined: The term "tax collector" as used herein means the department of the city 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. (1985 Code ch. 7 § 1-14)