Okla. Stat. tit. 11, § 11-22-106: License tax on occupations - Authority to levy and

collect - Penalties.

A. A municipal governing body may levy and collect a license

tax on auctioneers, contractors, druggists, hawkers, peddlers,

bankers, brokers, pawnbrokers, merchants of all kinds, grocers,

confectioners, restaurants, butchers, taverns, public boarding

houses, billiard tables, bowling alleys, and other amusement

devices, drays, hacks, carriages, omnibuses, carts, wagons and other

vehicles used in the municipality for pay, hay scales, lumber

dealers, furniture dealers, saddle or harness dealers, stationers,

jewelers, livery stable keepers, real estate agents, express

companies or agencies, telegraph companies or agencies, shows,

theatres, all kinds of exhibitions for pay, also photographers,

photographers' agents, agents of all kinds and solicitors. The

taxes so levied and collected shall be applied for the use and

benefit of the municipality as the governing body may direct.

B. All scientific and literary lectures and entertainments

shall be exempt from license taxation, and also all concerts and

musical or other entertainments given exclusively by the citizens of

the municipality.

C. The governing body may establish penalties for any failure

to observe the license provisions or to pay the tax provided for by

ordinance.

D. A municipal body which levies and collects a license tax on

licensed plumbing, electrical and mechanical contractors pursuant to

subsection A of this section, may only assess the tax on the

licensed contractor and shall not levy or collect such tax on a

licensed journeyman or apprentice. The amount of tax assessed shall

be determined by the municipalities based on the number of licensed

journeymen or apprentices under the supervision of the licensed

contractor.