A. Any State licensee originally entering upon any occupation taxed under this article shall pay the tax therefore at the office of the City Clerk on or before the date upon which he enters upon such occupation. The licensee shall provide a copy of his current State license before payment of an occupation tax will be accepted. All occupation taxes are payable annually before July 1 and shall expire on June 30 of each year.
B. Any State licensee carrying on his occupation in more than one location within the city limits of the City shall be subject to the tax set out for each such location.
C. Upon payment of the occupation tax as set out, the City Clerk shall issue a receipt to the State licensee, which licensee shall post in a conspicuous place on the premises wherein he carries on his occupation. The City Clerk shall also record the name of such licensee and the address where he engages in his occupation, and such records shall be duly filed and kept in the permanent files of that office for at least three (3) years. Thereafter, upon approval of the City Council, the records may be destroyed.
D. The City Clerk shall make and transmit to the State Alcoholic Beverage Laws Enforcement (ABLE) Commission an annual report covering the fiscal year and showing the number and class of licensees subject to such tax and the amount of money received therefrom.
(Code 1991, § 3-104)
State Law reference- Similar provisions, 37 O.S. § 554.1.