(A) There is levied an annual occupation tax upon each person, firm, or corporation engaged within this city in any of the following occupations hereinafter named, in the following sums respectively set opposite the designation of each such occupation:
Bottle club | $1,000 initial |
$900 renewal | |
Brewer | $1,250 |
Caterer | $1,000 initial |
$900 renewal | |
Class B wholesaler | $625 |
Distiller | $3,125 |
Mixed beverage establishment | $1,000 initial |
$900 renewal | |
Oklahoma brewer | $50 |
Oklahoma winemaker | $25 |
Rectifier | $3,125 |
Retail beer | $500 |
Retail spirits store | $900 |
Retail wine | $1,000 |
Special event (per day) | $50 |
Wholesaler | $2,500 |
Winemaker | $625 |
(B) The occupation tax for a brewer and a class B wholesaler shall be reduced by 75% if the brewer or class B wholesaler is also the holder of a license from the state to manufacture or wholesale any low-point beer as provided in 37A O.S. §§ 5-101 et seq.
(C) Except for the sale of wine or beer to the public, an interim occupational tax shall allow all qualified retail wine and retail beer, beer distributors, and wine and spirits wholesaler state licensees to perform all activities permissible under a full license, including, but not limited to, purchasing, stocking, and storing the wine and/or full-strength beer prior to October 1, 2018. In order to qualify for an interim occupational tax, the state licensee must satisfy all the requirements set forth in Article XXVIIIA of the Oklahoma Constitution and state law. After October 1, 2018, the interim occupational tax shall convert to a full occupational tax and shall be renewable annually from the date originally issued.
(D) The occupation taxes prescribed herein shall be reduced to the extent necessary to conform to applicable state law reducing the state license fee to such person, but only to such extent as may be required to conform to applicable state law, it being the intention that this chapter shall levy the maximum tax allowable for the occupations on which there is levied an occupation tax.
(E) The occupation tax shall cover only the person paying the tax and no other of a successor thereof and shall not be refundable.
(Prior Code, § 111.002) (Ord. 1071, passed 5-6-1985; Ord. 1863, passed 8-14-2018)
Statutory reference:
Cities may levy occupation tax not to exceed state fee, see 37A O.S. §§ 5-101 et seq.
State license fee amounts, see 37A O.S. §§ 5-101 et seq.