Okla. Stat. tit. 37A, § 37A-4-104: Municipal occupational tax

Municipalities are hereby authorized to levy an annual

occupational tax for the privilege of operating as a retailer, mixed

beverage, beer and wine, caterer, public event or special event

licensee, bottle club, manufacturer, brewer, wine and spirits

wholesaler or beer distributor, within their respective

jurisdictions, not to exceed the state license fee for such

licensees; provided, the tax shall be levied only by the

municipality in which such licensee has its principal place of

business. This section shall not give any municipality any right to

determine or regulate the issuance of any license, except as

specifically provided for in this section, as the ABLE Commission

shall have exclusive authority as to issuance and regulations of

licenses. No municipality may prescribe rules or regulations in

conflict with or in addition to the statutes of this state or the

rules of the ABLE Commission. No licensee shall be held liable for

engaging in business otherwise authorized under this title with any

other retailer, mixed beverage, beer and wine, caterer, public event

or special event licensee, bottle club, manufacturer, brewer, wine

and spirits wholesaler or beer distributor solely because such other

party has failed to pay any occupational tax due under this section.

Municipalities which levy an occupational tax under this section

shall make an annual report to the ABLE Commission, covering the

fiscal year, showing the number and class of licensees subject to

the tax authorized by this section, and the amount of money received

therefrom, which information is to be included in the annual report

of the ABLE Commission submitted to the Governor, and transmitted to

the Legislature.