Sales & Use Tax

Municipal Enforcement Options

- Prosecution in Municipal Court:  sample ordinances and forms
Bartlesville Prosecution ordinance   
Choctaw Sales Tax Delinquency letter 
Muskogee Prosecution ordinance and forms

- Independent Audit Program
What is this program?
How does a municipality begin?
Flow chart of the process
Opting out of an audit
Delegation of authority

- Local Compliance Activty Authorized (SB 750)
New Tool for Collecting Local Sales Tax Available Now:
An important new tool is available for you to increase collections of your sales and use tax. Your knowledge of your community can now directly be brought to bear for local compliance of municipal and state law, SB750. Posted 7/12

- Municipal Warrant Intercept Registration Form

Sales Tax Exemptions

- Grocery Sales Tax Death Fact Sheet
- State Could Save $259 Million by Eliminating Some Tax Credits and Exemptions 

Use Tax

- The Use Tax and You
- Sample Use Tax Ordinance

Sales Tax Issues in the News

Cities Complain They’re Being Shortchanged by the Tax Commission
Unpaid sales taxes add up for Tulsa, analysis shows

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© Oklahoma Municipal League, Inc.
This material is provided as general information and is not a substitute for legal advice.
Consult your attorney for advice concerning specific situations