(A) A license fee may be levied in accordance with state law on persons engaging in, exercising or pursuing any businesses, professions, trades, occupations or privileges in the town for a fee as set by the Town Board by ordinance, motion or resolution, payable quarterly.
(B) In order to receive a license under this chapter, every person, firm or corporation regulated pursuant to this section is required to possess a valid and current state sales tax permit if such person, firm or corporation is a vendor subject to the collection of sales taxes under the sales tax codes of the town and state. A copy of this permit shall be provided by the applicant for a license to the Town Clerk-Treasurer prior to issuance of the town license.
(Prior Code, § 9-101)
Editor’s note:
Fees are levied as follows as of July 1, 1989:
(A) Bowling alley, $5 per year per alley; and
(B) Pool, billiards or variations of the same, up to three tables: $15 per year, plus $3 per each additional table.
Statutory reference:
Municipal authority to tax and regulate occupations, see 11 O.S. §§ 22-106 and 22-107