Okla. Stat. tit. 37A, § 37A-4-104
This is the official text of Okla. Stat. tit. 37A, § 37A-4-104, part of Oklahoma’s Stat. tit. 37A, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 37A,." Browse the sections below, each linked to its official government source.
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Municipal occupational tax
Official statutory text
Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 143
Municipalities are hereby authorized to levy an annual
occupational tax for the privilege of operating as a retailer, mixed
beverage, beer and wine, caterer, public event or special event
licensee, bottle club, manufacturer, brewer, wine and spirits
wholesaler or beer distributor, within their respective
jurisdictions, not to exceed the state license fee for such
licensees; provided, the tax shall be levied only by the
municipality in which such licensee has its principal place of
business. This section shall not give any municipality any right to
determine or regulate the issuance of any license, except as
specifically provided for in this section, as the ABLE Commission
shall have exclusive authority as to issuance and regulations of
licenses. No municipality may prescribe rules or regulations in
conflict with or in addition to the statutes of this state or the
rules of the ABLE Commission. No licensee shall be held liable for
engaging in business otherwise authorized under this title with any
other retailer, mixed beverage, beer and wine, caterer, public event
or special event licensee, bottle club, manufacturer, brewer, wine
and spirits wholesaler or beer distributor solely because such other
party has failed to pay any occupational tax due under this section.
Municipalities which levy an occupational tax under this section
shall make an annual report to the ABLE Commission, covering the
fiscal year, showing the number and class of licensees subject to
the tax authorized by this section, and the amount of money received
therefrom, which information is to be included in the annual report
of the ABLE Commission submitted to the Governor, and transmitted to
the Legislature.
Municipalities are hereby authorized to levy an annual
occupational tax for the privilege of operating as a retailer, mixed
beverage, beer and wine, caterer, public event or special event
licensee, bottle club, manufacturer, brewer, wine and spirits
wholesaler or beer distributor, within their respective
jurisdictions, not to exceed the state license fee for such
licensees; provided, the tax shall be levied only by the
municipality in which such licensee has its principal place of
business. This section shall not give any municipality any right to
determine or regulate the issuance of any license, except as
specifically provided for in this section, as the ABLE Commission
shall have exclusive authority as to issuance and regulations of
licenses. No municipality may prescribe rules or regulations in
conflict with or in addition to the statutes of this state or the
rules of the ABLE Commission. No licensee shall be held liable for
engaging in business otherwise authorized under this title with any
other retailer, mixed beverage, beer and wine, caterer, public event
or special event licensee, bottle club, manufacturer, brewer, wine
and spirits wholesaler or beer distributor solely because such other
party has failed to pay any occupational tax due under this section.
Municipalities which levy an occupational tax under this section
shall make an annual report to the ABLE Commission, covering the
fiscal year, showing the number and class of licensees subject to
the tax authorized by this section, and the amount of money received
therefrom, which information is to be included in the annual report
of the ABLE Commission submitted to the Governor, and transmitted to
the Legislature.
Status: in_force · Read it on the official government site
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