Okla. Stat. tit. 68, § 68-1371: County sales tax - Assessment, collection, and

enforcement.

Any sales tax levied by a county pursuant to the provisions of

Section 1370 of this title shall be paid by the consumer to the

vendor. The board of county commissioners and the Oklahoma Tax

Commission shall enter into a contract whereby the Tax Commission

shall have authority to assess, collect, and enforce the sales tax,

and any penalties or interest thereon, levied by such county, and to

remit the same to the county. Such assessment, collection, and

enforcement authority shall apply to any sales tax, and any penalty

or interest liability existing at the time of contracting. Upon

contracting, the Tax Commission shall have the power of enforcement

of the sales tax, and any penalties or interest that are vested in

the county. The contract shall provide for the assessment,

collection, and enforcement of the sales tax, and the penalties or

interest, in the same manner as the administration, collection, and

enforcement of the state sales tax by the Tax Commission. For

providing such collection assistance, the Tax Commission shall

charge the county a fee of one-half of one percent (0.5%) of the

gross collection proceeds.

The Tax Commission shall place all sales taxes, including

penalties and interest, collected on behalf of a county pursuant to

the provisions of this section in the Sales Tax Remitting Account as

provided in Section 1373 of this title. As used in this section and

Sections 1372, 1373 and 1374 of this title, "sales tax" includes any

tax imposed pursuant to the provisions of Section 1370.9 of this

title.