Okla. Stat. tit. 68, § 68-1503

A. Every person who owns and has available to any of the public

for operation, or who permits to be operated in or on his place of

business, coin-operated devices shall pay for such privilege an

annual fee. A fee shall be required for each machine, regardless of

the number of coin slots, if the machine, upon insertion of a coin,

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token or similar object, provides music, amusement or entertainment

or dispenses one or more products separate and apart from any other

provider of music, amusement or entertainment or dispenser of one or

more products. The test to determine whether the machine can

operate separate and apart from any other shall be whether the

provider or dispenser can still function if separated from the

others to which it is attached. When multiple machines are placed

on a single stand, a decal shall be required for each machine as

provided in Section 1501 et seq. of this title. The annual fee

required shall be as follows:

1. For each coin-operated music device or coin-operated

amusement device, Seventy-five Dollars ($75.00);

2. For each coin-operated vending device requiring a coin or

thing of value of twenty-five cents ($0.25) or more, Seventy-five

Dollars ($75.00);

3. For each coin-operated vending device requiring a coin or

thing of value of less than twenty-five cents ($0.25), Ten Dollars

($10.00);

4. For each coin-operated bulk vending device which vends one

or more products through a single distribution mechanism requiring a

coin or thing of value of twenty-five cents ($0.25) or more, Five

Dollars ($5.00);

5. For each coin-operated bulk vending device which vends one

or more products through more than one but not more than five

distribution mechanisms, requiring a coin or thing of value of

twenty-five cents ($0.25) or more, Fifteen Dollars ($15.00). For

each coin-operated bulk vending device which vends one or more

products through six or more distribution mechanisms, the

appropriate number of fifteen-dollar decals will be required. The

number of decals required shall be determined by dividing the number

of distribution mechanisms by five and rounding to the next highest

whole number; and

6. For each coin-operated bulk vending device requiring a coin

or thing of value less than twenty-five cents ($0.25), Two Dollars

($2.00).

B. The annual fee required by this section shall be in lieu of

sales tax levied pursuant to Sections 1350 through 1372 of this

title.

C. In those instances where it is shown to the satisfaction of

the Tax Commission that a coin-operated device, upon which an annual

fee is imposed, will be placed available for use by the public for a

definite but limited period of time less than one (1) year, such as

where displayed in connection with fairs, carnivals, and places of

amusement that operate only during certain seasons of the year, the

Commission may issue a special decal therefor. Such special decal

may be issued for any number of calendar months less than a full

year, and shall indicate that it is a special decal; and shall be

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for one or more calendar months and shall state the precise months

for which issued and shall not be transferred from one machine to

another. The fee shall be computed and paid on the basis of one-

tenth (1/10) of the annual rate for the type of device operated, for

each calendar month for which such special decal is issued. In the

event the mechanical device is made available to the public for a

period beyond that for which the special decal is issued, then a

full year's fee and penalty, as set out in Section 1506 of this

title, shall be due.