Section
110.01 License and fee required
110.02 Fees established; exemptions
110.03 Amusement devices
110.04 Payment of fees; proration
110.05 Application for license; issuance
110.06 Term of license; non-transferability
110.07 Display or possession of license
110.08 Revocation or suspension of license
110.09 Exemptions from provisions
Except for those occupations regulated by state law, it is unlawful for any person, firm or corporation, either as principal, officer, agent, servant or employee, to engage in any calling, trade, profession or occupation without first paying to the town the fee or tax required, and procuring a current license from the town’s Clerk-Treasurer.
(Prior Code, § 3-1-1) Penalty, see § 10.99
(A) Fees established.
(1) The fee to be paid for the occupational tax shall be classified as follows:
(a) Liquor by the drink sales: as provided in § 111.02 of this code of ordinances;
(b) Beer sales: as provided in § 111.02 of this code of ordinances;
(c) Liquor stores: as provided in § 111.02 of this code of ordinances; and
(d) Sales of merchandise or services: $25 for any individual, store or business to sell merchandise or services in the town.
(2) In the event an establishment is involved in the sale of two or more of the categories listed in division (A)(1) above, then the individual, store or business will be required to pay the fee that is the most expensive of all the fees that apply. Further, in the event an individual, store or business chooses to operate or is operating from more than one location within the town, then each location is required to pay the occupational tax fee.
(B) Exemption from fee. The town hereby exempts religious organizations and charitable organizations from the occupational tax imposed herein. However, tax exempt organizations other than religious and charitable organizations which sell merchandise and services of the nature and character as a for profit store or business are hereby required to pay the same occupational tax fee set forth in division (A)(1) above for individuals, stores and businesses.
(Prior Code, § 3-1-2) (Ord. 3-102, passed 9-10-2001)
A license fee is hereby levied on coin-operated amusement devices, including, but not limited to, video games, in the same amount as the state license fee, or in the maximum allowed by state law, on each device. Such fee shall be payable to the town’s Clerk-Treasurer at the same time and manner as the state license fees are payable to the state.
(Prior Code, § 3-1-2-1)
Statutory reference:
Related provisions, see 68 O.S. § 1503
All license fees shall be paid annually and in advance by any individual, store or business selling any item or service in the town. The license fee may be prorated for a new business commencing during the second six months of a fiscal year; the prorated fee shall be in proportion to the amount of the year remaining during which time it will operate. At the direction of the Town Board, the town’s Clerk-Treasurer may issue licenses to licensees, sending them statements for fees due, and if the same is not paid within 60 days from the due date, the license shall thereupon become null and void.
(Prior Code, § 3-1-3) (Ord. 3-102, passed 9-10-2001)
Any applicant for a license shall make application upon such forms as may be prescribed by ordinance or may be prescribed by the town’s Clerk-Treasurer. All licenses shall be issued by the town’s Clerk-Treasurer. No license shall be issued until all conditions prescribed by this chapter have been complied with and a certificate of examination or inspection filed with the town’s Clerk-Treasurer in those cases where examination or inspection is required by ordinance.
(Prior Code, § 3-1-4)
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