Okla. Stat. tit. 37A, § 37A-4-105: County occupational tax

Counties 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 or as

a bottle club, within their respective jurisdictions and not located

in a municipality levying an occupation tax as provided by Section

4-104 of this title, not to exceed the state license fee for such

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

which such licensee has its principal place of business. All

revenues derived from any such annual occupational tax shall be

deposited in the general revenue fund of the county. This section

shall not give any county 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 county 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 act with any other mixed beverage, beer and wine, caterer,

public event or special event licensee or bottle club solely because

such other party has failed to pay any occupational tax due under

this section.

Counties 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,

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.