CHAPTER 2
SALES TAX

SECTION:

2-2-1: Title

2-2-2: Definitions

2-2-3: Classification Of Taxpayers

2-2-4: Subsisting State Permits

2-2-5: Taxes Imposed; Effective Dates; Purposes

2-2-6: Sales Subject To Tax; Exemptions

2-2-7: Tax Due Date

2-2-8: Payment Of Tax; Brackets

2-2-9: Tax Constitutes Debt

2-2-10: Collection By Vendors

2-2-11: Returns, Remittances And Discounts

2-2-12: Delinquencies; Interest And Penalties

2-2-13: Erroneous Payments; Claim For Refund

2-2-14: Fraudulent Returns

2-2-15: Records Confidential

2-2-16: Amendments

2-2-17: Provisions Cumulative

2-2-1: TITLE:

This chapter shall be known and may be cited as CITY OF OKEMAH SALES TAX ORDINANCE. (1985 Code § 7-201)

2-2-2: DEFINITIONS:

   A.   Generally: The definitions of words, terms and phrases contained in the Oklahoma sales tax code, 68 Oklahoma Statutes section 1352 and 37 Oklahoma Statutes sections 576 and 593, are hereby adopted by reference and made a part of this chapter. (1985 Code § 7-202)

   B.   Tax Collector Defined: 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, and authorized by law to administer the collection of the tax levied in this chapter. (1985 Code § 7-203)

2-2-3: CLASSIFICATION OF TAXPAYERS:

For the purpose of this chapter, the classification of taxpayers hereunder shall be as prescribed by state law for purposes of the Oklahoma sales tax code 1 . (1985 Code § 7-204)

 

Notes

1	1. 68 OS § 1350 et seq.