Okla. Stat. tit. 11, § 11-22-107: Licenses and fees regulated by ordinance - Expiration -

Issuance - Seal - Exchange of information for collecting of state

and local taxes.

Municipal licenses and license fees shall be regulated by

ordinance. A municipality may establish such license requirements

as it deems appropriate in the exercise of its police power and may

provide that each applicant supply his state sales tax

identification number or proof of exemption pursuant to the

provisions of Title 68 of the Oklahoma Statutes. Any license issued

by the governing body shall expire no later than one (1) year after

the date of its issuance or on June 30 of each year. No license may

be issued until the amount prescribed therefor is paid to the

municipal treasurer. No license in any case may be assigned or

transferred. Licenses shall be signed as provided for by ordinance.

The clerk shall affix the corporate seal of the municipality to the

license. A municipality and the Oklahoma Tax Commission may

exchange information to further the collection or enforcement of

state and local taxes. The municipality and the officers and

employees of the municipality shall preserve the confidentiality of

such information in the same manner and be subject to the same

penalties as provided for by Section 205 of Title 68 of the Oklahoma

Statutes, provided that the municipal prosecutor and other municipal

enforcement personnel may receive all information necessary to

enforce municipal sales tax ordinances or licensing ordinances.