(A) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(B) The definitions of words, terms and phrases contained in the state’s Use Tax Code, 68 O.S. §§ 1401 et seq., are hereby adopted by reference and made a part of this subchapter. In addition, thereto, the following words and terms shall be defined as follows.
TAX COLLECTOR. The department of the city 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.
TRANSACTION. Sale.
(2002 Code, § 35.77) (Ord. 232, passed 10-13-1986)