(A) The definitions of words, terms and phrases contained in the State Use Tax Code, 68 O.S. § 1401, are hereby adopted by reference and made a part of this subchapter. In addition thereto, the following words and terms shall be defined as follows
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Walters, Oklahoma.
TAX COLLECTOR. The department of the municipality or the official agency of the state, duly designated according to law or contract authorized by law, to administer the collection of the use tax herein levied.
TRANSACTION. Sale.
(Prior Code, § 33.100) (Ord. 2001-463, passed 6-5-2001)