The definitions of words, terms, and phrases contained in the Oklahoma sales tax code; title 68 Oklahoma Statutes, sections 1350 and following, and 2701 and following, are hereby adopted by reference and made a part of this chapter. (Ord. 2002-1, 3-14-2002)
As used in this chapter, the following words and terms shall have the meanings ascribed to them in this section:
GROSS RECEIPTS: The definition of "gross receipts" in the state sales tax code is hereby augmented to contain the additional following words: "the total retail sales price received for the sale, preparation or service of mixed beverages, ice and nonalcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation or service occurs shall constitute the gross receipts from such transaction".
SALE: A sale shall include the sale, preparation or service of ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with alcoholic beverages for consumption on the premises where such sale, preparation or otherwise occurs. (1988 Code § 7-202; amd. 2000 Code)