(A) There is fixed, levied, assessed, and taxed against the trades, businesses, occupations, vocations, professions, and callings, engaged in or operated within the corporate limits of the city, for the events listed in division (B) below a daily license fee as set by the City Council by motion or resolution, payable in advance to the City Clerk. In addition to the license fee, the applicant shall post a cash bond in the amount of $500 to ensure the leaving of the premises in a condition free and clear of garbage, trash, and refuse and for damages inflicted on public property. The City Clerk shall issue a license authorizing the activity at the designated place upon receipt of the fee and bond. Upon conclusion of the event and removal from the premises and after an inspection of the premises, the bond may be refunded, providing that the premises are left in a clean and orderly condition and providing there is no damage to public property.
(B) The following events, exhibits, or activities shall be taxed as stated in division (A) above:
(1) Theatrical or vaudeville troupes;
(2) Medicine shows;
(3) Circuses; and
(4) Carnivals, may be carried out at the county fairgrounds, provided that the required permit fee and bond is paid and the following requirements are met:
(a) The location is zoned commercial/ industrial;
(b) The location has adequate ingress/ egress and has adequate parking and sanitation facilities; and
(c) The location is approved by the City Council.
(C) Immoral, indecent, lewd, and lascivious exhibitions, as provided in Title XIII of this code of ordinances, are prohibited.
(D) A license is not required for local charitable organizations and civic clubs who personally conduct and put on shows, circuses, and carnivals not for profit. Also exempt from the provisions of this section is the county free fair.
(E) 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 meets the definition of vendor subject to collection of sales taxes under the sales tax code of the city and state. A copy of this permit shall be provided by the applicant for a license to the City Clerk prior to issuance of the city license.
(Prior Code, § 110.015) (Ord. 1153, passed 10-9-1989; Ord. 1149, passed 6-12-1990; Ord. O-2022-02, passed 1-11-2022) Penalty, see § 110.999
Statutory reference:
Cities authorized to license family amusement centers, see 68 O.S. § 50004
Municipal authority to tax and regulate occupations, see 11 O.S. § 22-106
State license on coin-operated amusement devices, see 68 O.S. §§ 1501 et seq.