3-3A-8: PAYMENT OF TAX; BRACKETS:

   A.   The tax herein levied shall be paid to the tax collector at the time and in the form and manner provided for payment of state sales tax.

   B.   The bracket system for the collection of the city sales tax by the tax collector shall be the same as is hereafter adopted by the agreement of the city and the tax collector, in the collection of both the city sales tax and the state sales tax. (2015 Code § 7-216)

3-3A-9: COLLECTION BY VENDORS:

   A.   The tax levied hereunder shall be paid by the consumer or user to the vendor. It is the duty of each and every vendor in the city to collect from the consumer or user the full amount of the tax levied by this article, or an amount equal as nearly as possible or practicable to the average equivalent thereof.

   B.   Vendors shall add the tax imposed hereunder, or the average equivalent thereof, to the sales price or charge, and when added, such tax shall constitute a part of such price or charge, shall be a debt from the consumer or user to the vendor until paid, and shall be recoverable at law in the same manner as other debts.

   C.   A "vendor", as defined hereunder, who wilfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by this article, or wilfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax herein levied, or makes in any form of advertising, verbally or otherwise, any statement which infers that he is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable as provided in section 1-4-1 of this code.

   D.   Any sum or sums collected or required to be collected in accordance with this article shall be deemed to be held in trust for the city. Any person, firm, corporation, joint venture or association that wilfully or intentionally fails, neglects or refuses to collect the sums required to be collected or paid shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable as provided in section 1-4-1 of this code. (2015 Code § 7-218)

3-3A-10: RETURNS, REMITTANCES AND DISCOUNTS:

Returns and remittances of the tax herein levied and collected shall be made to the tax collector at the time and in the manner, form and amount as prescribed for returns and remittances required by the state sales tax code, and remittances of the tax collected hereunder shall be subject to the same discount as may be allowed by the Oklahoma sales tax code for collection of state sales taxes. (2015 Code § 7-219; amd. 2016 Code)

3-3A-11: DELINQUENCIES; INTEREST AND PENALTIES:

   A.   Failure To Pay Tax: 68 Oklahoma Statutes section 217 is hereby adopted and made a part of this article, and interest and penalties at the rates and in amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this article. The failure or refusal of any taxpayer to make and transmit the reports and remittances of tax in the time and manner required by this article shall cause such tax to be delinquent. In addition, if the delinquency continues for a period of five (5) days, the taxpayer shall forfeit his claim to any discount allowed under this article. (2015 Code § 7-220)

   B.   Waiver: The interest or penalty, or any portion thereof, accruing by reason of a taxpayer's failure to pay the city tax herein levied may be waived or remitted in the same manner as provided for the waiver or as applied in administration of the state sales tax provided in 68 Oklahoma Statutes section 220. To accomplish the purposes of this section, the applicable provisions of said section 220 are hereby adopted by reference and made a part of this article. (2015 Code § 7-221)

3-3A-12: FAILURE TO FILE; FRAUDULENT RETURNS:

In addition to all civil penalties provided by this article, the wilful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this article, shall be an offense and, upon conviction thereof, the offending taxpayer shall be subject to a fine as provided in section 1-4-1 of this code. (2015 Code § 7-223)

3-3A-13: ENFORCEMENT OF PAYMENT:

The taxes, penalty and interest due under this article shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors and may be collected by suit as any other debt. (2015 Code § 7-217)

3-3A-14: REFUND OF ERRONEOUS PAYMENTS:

Refund of erroneous payment of the city sales tax herein levied may be made to any taxpayer making the erroneous payment in the same manner and procedure and under the same limitations of time as provided for administration of the state sales tax as set forth in 68 Oklahoma Statutes section 227. To accomplish the purpose of this section, the applicable provisions of said section 227 are hereby adopted by reference and made a part of this article. (2015 Code § 7-222)