A. Time Of Payment: Any State licensee originally entering upon any occupation listed in this chapter shall pay the tax therefor at the Office of the City Clerk on or before the date upon which he enters upon such occupation. Said licensee shall provide a copy of his current State license issued by the ABLE Commission and current Oklahoma Sales Tax permit before payment of an Occupation Tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before October 1.
B. Proration Of Tax: The Occupation Tax subject to this chapter shall be prorated on a monthly basis for the year in which an occupation begins operations.
C. Issuance Of Receipt And License: Upon payment of the said Occupation Tax and approval of an application for a City license, the City Clerk shall issue a receipt and City license to the said State licensee, which licensee shall post in a conspicuous place on the premises wherein the licensee carries on the occupation. The receipt for payment of the Occupation Tax issued by the City Clerk shall be attached to the City license authorizing the licensee to conduct the occupation for which the tax was paid. The City license shall be in such form as the City Clerk shall determine. (Ord. 2018-04, 8-28-2018, eff. 10-1-2018)