A. Generally; Statute Adopted: 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. (1991 Code § 7-17; amd. 2011 Code)
B. Tax Collector Defined: The term "tax collector" as used in this chapter means 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. (1991 Code § 7-18)