(A) Generally. The definitions of words, terms and phrases contained in the State Sales Tax Code and 68 O.S. § 1352 are hereby adopted by reference and made a part of this subchapter.
(B) Definition. For the purpose of this subchapter, the following definition applies unless the context clearly requires a different meaning.
TAX COLLECTOR. The department of the town 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 subchapter.
(Prior Code, § 3-2-2)