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If you do not receive a response to your question or comment within 48 hours, please call us at 800-324-6651.

The Oklahoma Municipal League provides library and reference services to its members.  OML does not give legal advice or act as a legal advisor.  Please discuss all legal matters with and follow the advice of your city or town attorney

201 NE 23rd Street
Oklahoma City, OK, 73105
United States

(405) 528-7515 or (800) 324-6651

The Oklahoma Municipal League (OML) represents Oklahoma cities and towns working together for their mutual benefit. The OML acts as a central clearinghouse for information and services for its member municipalities.  

Sales & Use Tax

 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