Vendor's tax duties.
Oklahoma City Municipal Code § 52-19
in effect§ 52-19. - Vendor's tax duties.
(a) The tax levied under this article shall be paid by the consumer or user to the vendor. Each and every vendor in this City shall collect from the consumer or user the full amount of the tax levied, or an amount equal as nearly as possible or practical to the average equivalent thereof.
(b) Vendors shall add said tax or the average equivalent thereto, to the sales price or charge, and, when added, such tax shall constitute a part of such price or charge, shall be a debt from the consumer or user to vendor until paid, and shall be recoverable at law in the same manner as other debts.
(c) No vendor shall intentionally fail, neglect or refuse to:
(1) collect the full amount of the tax levied;
(2) comply with the provisions of this article.
(d) No vendor shall:
(1) remit or rebate, directly or indirectly, all or any part of said tax to a consumer or user;
(2) advertise, making any statement verbally or otherwise which infers that he is absorbing the tax or paying the tax for the consumer or user.
(Code 1970, § 14-4; Code 1980, § 52-19)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIISATACO_S52-19VETADUFetched: 10/28/2026