Okla. Stat. tit. 37A, § 37A-5-105: Total gross receipts tax for on-premises beer and wine,

mixed beverage, caterer, public event or special event license.

A. A tax at the rate of thirteen and one-half percent (13.5%)

is hereby levied and imposed on the total gross receipts of a holder

of an on-premises beer and wine, mixed beverage, caterer, public

event or special event license issued by the ABLE Commission, from:

1. The sale, preparation or service of mixed beverages;

2. The total retail value of complimentary or discounted mixed

beverages;

3. Ice or nonalcoholic beverages that are sold, prepared or

served for the purpose of being mixed with alcoholic beverages and

consumed on the premises where the sale, preparation or service

occurs; and

4. Any charges for the privilege of admission to a mixed

beverage establishment which entitle a person to complimentary mixed

beverages or discounted prices for mixed beverages.

B. For purposes of this section:

1. “Catering events” means events authorized pursuant to

Sections 2-112 and 2-113 of this title;

2. “Mixed beverages” means mixed beverages as defined by

Section 1-103 of this title;

3. “Public events” means public events as defined by Section 1-

103 of this title;

4. ”Special events” means special events as defined by Section

1-103 of this title;

5. “Total gross receipts” means the total amount of

consideration received as charges for admission to a mixed beverage

establishment, as provided in paragraph 4 of subsection A of this

section, and the total retail sale price received for the sale,

preparation or service of mixed beverages, ice and nonalcoholic

beverages to be mixed with alcoholic beverages. The advertised

price of a mixed beverage may be the sum of the total retail sale

price and the gross receipts tax levied thereon. For the purpose of

presenting a sales receipt to a customer purchasing wine, beer and

mixed beverages for on-premises consumption, except during catered

events, public events and special events, the thirteen and one-half

percent (13.5%) gross receipts tax shall be listed as a separate

item on the customer receipt; and

6. “Total retail value” means the total amount of consideration

that would be required for the sale, preparation or service of mixed

beverages.

C. The gross receipts tax levied by this section shall be in

addition to the excise tax levied in Section 5-101 of this title,

the sales tax levied in the Oklahoma Sales Tax Code and to any

municipal or county sales taxes.

D. The gross receipts tax levied by this section is hereby

declared to be a direct tax upon the receipt of consideration for

any charges for admission to a mixed beverage establishment, as

provided in paragraph 4 of subsection A of this section, for the

sale, preparation or service of mixed beverages, ice and

nonalcoholic beverages to be mixed with alcoholic beverages, and the

total retail value of complimentary or discounted mixed beverages.

E. The total of the retail sale price received for the sale,

preparation or service of mixed beverages, ice and nonalcoholic

beverages to be mixed with alcoholic beverages shall be the total

gross receipts for purposes of calculating the sales tax levied in

the Oklahoma Sales Tax Code.