The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the city pursuant to existing city ordinances (the "existing ordinances"); provided, however, that those provisions, if any, of said existing ordinances relating to definitions; tax collector defined; classification of taxpayers-permit to do business; subsisting state permits; the portion of tax rate-sales subject to tax, pertaining to sales subject to tax (not rate of tax); the provisions of said existing ordinances regarding exemptions and other exempt transfers; the provisions of said existing ordinances regarding tax due when-returns-records; the portion of said existing ordinances regarding tax constituting debt; vendor's duty to collect tax; returns and remittances-discounts; interest and penalties-delinquency; waiver of interest and penalties; erroneous payments-claim for refund; fraudulent returns; and records confidential shall apply to the excise tax levied and assessed by this division. For purposes of this division, references in said existing ordinances, to specific provisions of the Oklahoma Statutes shall be deemed to be references to said statutory provisions, as amended.
(Ord. No. 16-03, § 8, 4-25-2016)