{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1371","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1371","heading":"County sales tax - Assessment, collection, and","body":"enforcement.\n\nAny sales tax levied by a county pursuant to the provisions of\n\nSection 1370 of this title shall be paid by the consumer to the\n\nvendor. The board of county commissioners and the Oklahoma Tax\n\nCommission shall enter into a contract whereby the Tax Commission\n\nshall have authority to assess, collect, and enforce the sales tax,\n\nand any penalties or interest thereon, levied by such county, and to\n\nremit the same to the county. Such assessment, collection, and\n\nenforcement authority shall apply to any sales tax, and any penalty\n\nor interest liability existing at the time of contracting. Upon\n\ncontracting, the Tax Commission shall have the power of enforcement\n\nof the sales tax, and any penalties or interest that are vested in\n\nthe county. The contract shall provide for the assessment,\n\ncollection, and enforcement of the sales tax, and the penalties or\n\ninterest, in the same manner as the administration, collection, and\n\nenforcement of the state sales tax by the Tax Commission. For\n\nproviding such collection assistance, the Tax Commission shall\n\ncharge the county a fee of one-half of one percent (0.5%) of the\n\ngross collection proceeds.\n\nThe Tax Commission shall place all sales taxes, including\n\npenalties and interest, collected on behalf of a county pursuant to\n\nthe provisions of this section in the Sales Tax Remitting Account as\n\nprovided in Section 1373 of this title. As used in this section and\n\nSections 1372, 1373 and 1374 of this title, \"sales tax\" includes any\n\ntax imposed pursuant to the provisions of Section 1370.9 of this\n\ntitle.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d56d1702e70937aca84510368353725da095a25bb1eb8f35a20139a86da70325","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.9","next":"us-ok/okla.-stat.-tit.-68-68-1372"},"notice":"GroundRules: Original legal text. Not legal advice."}