A. Statute Definitions Adopted: The definitions of words, terms and phrases contained in the state sales tax code, 68 Oklahoma Statutes section 1350 et seq., as amended, are hereby adopted by reference and made a part of this chapter. (1990 Code § 7-202; amd. 2006 Code)
B. Tax Collector: The term "tax collector", as used in this chapter, means the department of the city or the official agency of the state duly designated according to law or contract authorized by law or contract to administer the collection of the tax levied by this chapter. (1990 Code § 7-203)