(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