The definitions of words, terms and phrases contained in the Oklahoma use tax code, 68 Oklahoma Statutes section 1401, are hereby adopted by reference and made a part of this chapter. In addition thereto, the following words and terms shall be defined as follows:
TAX COLLECTOR: The department of the city government or the official agency of the state, duly designated according to law or contract authorized by law, to administer the collection of the tax herein levied.
TRANSACTION: Sale. (2000 Code § 7-602)