In Re City of Enid

This is an appeal by the city of Enid from an order of the Oklahoma Tax Commission assessing said city for sales tax on the gross proceeds or gross receipts derived from the sale of admissions to a swimming pool owned and operated by the city during certain months of the period from June I, 1935, to September 30, 1940.

The taxes sought to be- collected allegedly became due and delinquent under the Oklahoma Consumers’ Tax Law of 1935 (art. 7, ch. 66, S.L. 1935); the Consumers and Users Tax Act, 1937 (art. 10, ch. 66, S.L. 1937) and the Consumers and Users Tax Act, 1939, (art. II, ch. 66, S.L.…