(A) A license tax is hereby levied on every person engaging in, exercising, or pursuing any of the following businesses, professions, trades, occupations or privileges in this town, in the amounts respectively indicated:
(1) For each skating rink: $2 per day, $5 per week or $25 per year;
(2) For each itinerant show, exhibition or entertainment of any kind which charges admission, including all activities under its auspices: $5 per day. This division (A)(2) shall not apply to circuses, street fairs and carnivals, nor to any athletic exhibition given by public or private schools, nor to any event given under the auspices of a local non-profit organization, nor to any event from which all the proceeds go to some charitable or eleemosynary cause;
(3) For each circus, street fair or carnival: $10 per day or $25 per week. This division (A)(3) shall not apply to events sponsored by civic clubs located in the school district or by the town;
(4) For each shooting gallery, skill or strength game or game of chance, such as knife boards, rag or wooden images or other thing or things at which rings, balls or other things are thrown, pitched or shot, lung testing or striking machine, or similar device: $2 per day or $5 per month. This division (A)(4) shall not apply to games under the auspices of street fairs, carnivals and circuses, nor to family recreation halls or arcades;
(5) For each Ferris wheel, merry-go-round, small cars or similar apparatus, when not under the auspices of a street fair, civic club, carnival or circus: $2 per day or $5 per month; or
(6) For each itinerant person, agent or solicitor selling, offering for sale, taking orders for, auctioning or offering to take orders for, goods, products, wares, patent medicines, magazines, services or other things or services of any kind, excepting food trucks, food truck operators, wholesales and persons or organizations licensed or regulated by the state: $25 per day, $50 per week or $125 per year. The permit shall expire at sunset of the date issued. No proration of the fee is permitted. This division (A)(6) shall not apply to persons selling farm products produced by themselves in the state, nor to persons representing any charitable and non-profit organization located in or from the county.
(B) In order to receive a license under this business regulation title, 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 collection of sales taxes under the Sales Tax Code of the town and state. A copy of this permit shall be provided by the applicant for a license to the Town Clerk prior to issuance of the town license. The Town Clerk may require any reasonable information from an itinerant or peddler or solicitor which the Clerk deems desirable to protect the public interest. ITINERANT means not residing in the town.
(Prior Code, § 9-101) (Ord. 2020-10-01, passed 10-8-2020)
Statutory reference:
Municipal authority to tax and regulate occupations, see 11 O.S. §§ 22-106, 22-107