There is hereby levied upon all sales not otherwise exempted in the State Sales Tax Code, 68 O.S. §§ 1350 et seq., a Municipal Excise Tax of 3% of the gross receipts or gross proceeds from the sale of the following:
(A) Tangible personal property;
(B) Natural or artificial gas, electricity, ice, steam, or any other utility or public service except water and those specifically exempt;
(C) Transportation for hire by common carriers;
(D) Service by telephone or telegraph companies to subscribers or users;
(E) Printing or printed matter of all types, kinds, or character and any service of printing or over-printing, duplicating written or printed matter in any manner, or the production of microfiche containing information on magnetic tapes furnished by customers;
(F) Service of furnishing rooms by hotel, apartment hotel, public rooming house, motel, public lodging house, or tourist camp;
(G) Foods, confections, and all drinks sold or dispensed;
(H) Advertising, advertising devices, and servicing said devices;
(I) Dues or fees to clubs;
(J) Tickets for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display, or recreational events or activities;
(K) Charges made for the privilege of using items for amusement, sports, entertainment, exhibition, display, or recreational events or activities;
(L) The rental of equipment for amusement;
(M) The gross receipts from sales from any vending machine;
(N) The gross receipts or gross proceeds from the rental or lease of tangible personal property;
(O) Any licensing agreement, rental, lease, or other device or instrument whereby rights to possess or exhibit motion pictures or filmed performances or rights to receive images, pictures, or performances for telecast by any method are transferred. Persons regularly engaged in the business of exhibiting motion pictures for which the sale of tickets or admissions is taxed pursuant to the provisions of this section shall not be deemed to be consumers or users in respect to the licensing or exhibiting of copyrighted motion picture features, shorts, cartoons, and scenes from copyrighted features, and the sale or licensing of such films shall not be considered a sale within the purview of the State Sales Tax Code, 68 O.S. §§ 1350 et seq.;
(P) Flowers, plants, shrubs, trees, and other floral items, whether or not produced by the vendor, sold by persons engaged in florist or nursery business in this state;
(Q) Any taxable services and tangible personal property including materials, supplies, and equipment sold to contractors for the purpose of developing and improving real estate even though said real estate is intended for resale as real property hereby declared to be sales to consumers or users;
(R) Any taxable services and tangible personal property sold to persons who are primarily engaged in selling their services, such as repairpeople, are hereby declared to be sales to consumers or users; and
(S) The sale, preparation, or serving of ice or nonalcoholic beverages that are sold, prepared, or served for the purpose of being mixed with alcoholic beverages for consumption on the premises where such sale, preparation, or service occurs.
(Prior Code, § 1-66)
Statutory reference:
Related provisions, see 68 O.S. § 1354