Section
General Provisions
111.01 Definitions
111.02 Occupation taxes
111.03 Licensing requirements
111.04 Certificates of compliance
111.05 Location of establishments
111.06 Separated premises required
111.07 Days and hours of sales and deliveries
111.08 Conditions of sales and conduct of business
111.09 Prohibited purchases and consumption
111.10 Persons under 21
111.11 Transporting alcoholic beverages
Low-Point Beer
111.25 Definitions
111.26 State permit and town license required
111.27 Application for license
111.28 License fee
111.29 Issuance of license
111.30 Expiration of license; non-transferability
111.31 Location restrictions
111.32 Days and hours of sales
111.33 Underage persons
111.34 Transporting low-point beer
111.35 Inspections
111.99 Penalty
Cross-reference:
Health and Sanitation; Nuisances, see Ch. 91
Offenses Involving Liquor and Drugs, see Ch. 134
GENERAL PROVISIONS
Definitions of terms used in this subchapter shall be in conformity with those provided in 37 O.S. § 506. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ABLE COMMISSION. The Alcoholic Beverage Laws Enforcement Commission of the state.
ALCOHOLIC BEVERAGE. Alcohol, spirits, beer and wine as those terms are defined in 37 O.S. § 506 and also includes every liquid or solid, patented or not, containing alcohol, spirits, wine or beer and capable of being consumed as a beverage by human beings, but does not include “low-point beer” as that term is defined in § 111.25 of this chapter.
BOTTLE CLUB. Any establishment in a county which has not authorized the retail sale of alcoholic beverages by the individual drink, which is required to be licensed to keep, mix and serve alcoholic beverages belonging to club members or club premises. It includes any association, person, firm or corporation, key club, locker club, pool club or any other kind of club or association excluding the general public from its premises or place of meeting or congregating or operating or exercising control over any other place where persons are permitted to drink alcoholic beverages other than in a private home.
(Prior Code, § 3-2-1)
Statutory reference:
Related provisions, see 37A O.S. § 1-103
(A) Taxes levied.
(1) There is hereby levied and assessed an annual occupation tax on every business or occupation relating to alcoholic beverages as specifically enumerated herein and pursuant to the provisions of 37 O.S. § 554.1 in the following amounts:
(a) Liquor by the drink sales: $100 for stores and businesses to sell liquor by the drink;
(b) Beer sales: $50 for stores and businesses to sell beer; and
(c) Liquor stores: $50 for liquor stores.
(2) The occupation tax for those service organizations which are exempt under I.R.C. § 501(c)(19), (8) or (10) for bottle club licenses shall be $500.
(B) Payment of tax.
(1) Payment in advance. The occupation tax levied herein shall be paid in advance annually, on or before July 1 to the town’s Clerk-Treasurer.
(2) Issuance of receipt; records kept. Upon payment of the occupation tax, the town’s Clerk-Treasurer shall issue a receipt, signed by the town’s Clerk-Treasurer, to the licensee paying such occupation tax. The town’s Clerk-Treasurer shall also record the name of the licensee and the address where the licensee engages in his or her occupation. Such record shall be duly filed and kept in the permanent files of the town for at least five years. Thereafter, upon resolution by the Board of Trustees, it may be destroyed.
(3) Receipt posted. Any licensee shall post his or her tax receipt in a conspicuous place on the premises wherein he or she carries on his or her occupation.
(4) Proration of tax. The tax shall be prorated on a monthly basis for the year in which an occupation begins operation.
(C) Scope of tax. The occupation tax shall cover only the person paying the tax and no other or a successor thereof, and shall not be refundable.
(D) Failure to pay tax. All sums due from any person by reason of occupation taxes imposed by this subchapter and all penalties accruing from such person by reason of failure to pay such tax shall be recoverable by suit of the town, brought against such person in any court of competent jurisdiction. In any suit, in addition to the tax and penalties, the plaintiff shall recover interest, at the rate of 10% per annum, upon all sums due by way of tax and penalty from the date of accrual thereof, and all costs of collection, judicial or otherwise, including reasonable attorney fees, all to be determined by the court. Prosecution for an offense against the town, arising out of the failure to pay a tax levied by this subchapter, regardless of the outcome thereof or its continued pendency, shall not constitute a defense or bar in any manner to the collection of the tax and penalties, if any are due, as herein provided.
(E) Annual report to state. The town’s Clerk-Treasurer shall make and transmit to the ABLE Commission an annual report showing the number and class of licenses subject to the tax and the amount of money received therefrom.
(Prior Code, § 3-2-2) (Ord. 3-102, passed 9-10-2001)
Statutory reference:
Related provisions, see 37A O.S. § 4-104
(A) State and town licenses required. No person shall own, operate or maintain a retail package store or mixed beverage establishment, or manufacture, distribute or sell any beer, spirits, wine or other alcoholic beverage, without first obtaining valid licenses issued by the state and the town.
(B) Application for license. Every person desiring to obtain a license as provided for herein shall make application to the town’s Clerk-Treasurer on forms to be provided setting forth the location of the business, the names of all persons interested in the business, together with their addresses; if a corporation, the application shall include the names of the president and managing officer.
(C) Conditions of issuance.
(1) No licensee shall be issued a license without satisfactory showing that the applicant has:
(a) Satisfied the conditions of this subchapter;
(b) Obtained all applicable state and county permits or licenses; and
(c) Paid the tax as required herein.
(2) No license shall be issued or valid unless the licensee meets the requirements of the town zoning ordinances and regulations, when implemented.
(Prior Code, § 3-2-3)
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