Okla. Stat. tit. 37A, § 37A-5-107

A. Every holder of a mixed beverage, if not catered, beer and

wine, caterer, hotel beverage, public event, if not catered, or

special event license, issued by the ABLE Commission, shall obtain a

mixed beverage tax permit from the Oklahoma Tax Commission prior to

engaging within this state in the sale, preparation or service of

mixed beverages, ice or nonalcoholic beverages that are sold,

prepared or served to be mixed with alcoholic beverages. Each

licensee shall file a verified application for a mixed beverage tax

permit with the Tax Commission, setting forth information as may be

required by the Tax Commission.

The Tax Commission, or its designated agent, shall issue,

without any fees or charges therefor, a mixed beverage tax permit in

the name of the licensee for the place of business set forth in the

application upon verification that:

1. The applicant is a holder of a mixed beverage, if not

catered, beer and wine, caterer, hotel beverage, public event, if

not catered, or special event license issued by the ABLE Commission;

2. The applicant has posted a surety bond or other negotiable

collateral to protect the proper payment of the gross receipts

taxes;

3. The applicant is a holder of a sales tax permit for the

place of business set forth in the application; and

4. The applicant is not delinquent in the payment of any gross

receipts taxes or sales taxes.

Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 151

A mixed beverage tax permit shall expire three (3) years after

issuance; provided, if the holder thereof is also the holder of a

sales tax permit, a mixed beverage tax permit shall be valid for

three (3) years or until expiration of the sales tax permit,

whichever is earlier, after which a renewal permit shall be valid

for three (3) years.

B. A separate mixed beverage tax permit for each place of

business to be operated must be obtained and no charge therefor

shall be made by the Tax Commission. The Tax Commission shall grant

and issue to each applicant a separate permit for each place of

business in this state, upon proper application therefor and

verification thereof by the Tax Commission.

C. A mixed beverage tax permit is not assignable and shall be

valid only for the person in whose name it is issued and for the

transaction of business at the place designated in the permit.

D. It shall be unlawful for any person to engage in a business

subject to the provisions of this section prior to the issuance of a

mixed beverage tax permit. Any person who engages in a business

subject to the provisions of this section without a mixed beverage

tax permit or permits, or after a permit has been suspended, shall

be guilty of a misdemeanor, and upon conviction thereof, shall be

fined not more than One Thousand Dollars ($1,000.00) or incarcerated

for not more than sixty (60) days, or by both such fine and

imprisonment.

E. Any person operating under a mixed beverage tax permit as

provided in this section shall, upon discontinuance of business by

sale or otherwise, return such permit to the Tax Commission for

cancellation, together with payment of any unpaid or accrued taxes.

Failure to surrender a mixed beverage tax permit and pay any and all

accrued taxes will be sufficient cause for the Tax Commission to

refuse to issue a mixed beverage tax permit subsequently to such

person to engage in or transact any business in this state subject

to the provisions of this section. Notwithstanding the provisions

of subsection H of Section 1364 of Title 68 of the Oklahoma

Statutes, the Tax Commission shall not deny a purchaser of a

business subject to the provisions of this section a mixed beverage

or sales tax permit because of outstanding tax liabilities of the

seller, provided the seller pays to the Tax Commission the estimated

sales tax owed by the seller. Provided, further, upon completion of

an audit by the Tax Commission and determination of actual sales tax
tes, the Tax Commission shall not deny a purchaser of a

business subject to the provisions of this section a mixed beverage

or sales tax permit because of outstanding tax liabilities of the

seller, provided the seller pays to the Tax Commission the estimated

sales tax owed by the seller. Provided, further, upon completion of

an audit by the Tax Commission and determination of actual sales tax

owed, the difference between the estimated sales tax paid and the

actual sales tax owed shall be paid by the seller to the Tax

Commission if taxes were underpaid or returned to the seller by the

Tax Commission if taxes were overpaid.

F. Whenever a holder of a mixed beverage tax permit fails to

comply with any provisions of any state alcoholic beverage laws or

tax laws, the Tax Commission, after giving ten-days' notice in

Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 152

writing of the time and place of hearing to show cause why this

permit should not be revoked, may revoke or suspend the permit. A

mixed beverage tax permit shall be renewed upon removal of cause or

causes of revocation or suspension. Mixed beverage tax permits are

conditioned upon the proper and timely payment of all taxes due and

in the event a holder of a mixed beverage tax permit becomes

delinquent in reporting or paying any tax due under the provisions

of state tax law, any duly authorized agent of the Tax Commission

may cancel the permit and it shall be renewed only upon the filing

of proper reports and payment of all taxes due and application for

renewal in accordance with subsection A of this section.

G. Upon revocation or suspension of the mixed beverage, beer

and wine, caterer, hotel beverage, public event or special event

license by the ABLE Commission, the Tax Commission, or its duly

authorized agent, shall temporarily suspend the mixed beverage tax

permit issued to the licensee in accordance with Section 212 of

Title 68 of the Oklahoma Statutes.