Okla. Stat. tit. 37A, § 37A-5-135: Monthly report required for mixed beverage tax permit

holders and others - Calculation of gross receipts tax - Delinquent

taxes - Monthly report required for licensed wholesalers - Audit

authority.

A. Every mixed beverage tax permit holder, or any person

transacting business subject to the gross receipts tax levied by

Section 5-105 of this title, shall file with the Oklahoma Tax

Commission a monthly report for each place or location of business,

on or before the twentieth day of the month immediately following

the month of receipt. The reports shall be made under oath, on

forms prescribed by the Tax Commission, which shall include the

following information:

1. Name of mixed beverage tax permit holder;

2. Mixed beverage tax permit number;

3. Sales tax permit number;

4. Mixed beverage, caterer, public event or special event

license number;

5. Gross receipts for the month for the sale, preparation or

service of mixed beverages, ice and nonalcoholic beverages mixed

with alcoholic beverages;

6. Gross receipts for the month from charges for the privilege

of admission to a mixed beverage establishment which entitles a

person to complimentary mixed beverages or discounted prices for

mixed beverages;

7. Total retail value of complimentary or discounted alcoholic

beverages served for the month; and

8. Such other information as may be required by the Tax

Commission to enable it to collect taxes imposed as provided by law.

B. The gross receipts tax levied by Section 5-105 of this title

shall be calculated by multiplying the tax rate, thirteen and one-

half percent (13.5%), and the total gross receipts for each month

from the sale, preparation or service of mixed beverages, ice and

nonalcoholic beverages mixed with alcoholic beverages, the total

gross receipts of charges received for admission to mixed beverage

establishments, as provided in paragraph 6 of subsection A of this

section, and the total retail value of complimentary or discounted

mixed beverages. Gross receipts from the sale of food prepared with

alcoholic beverages shall not be included in the calculation of the

monthly tax liability. The tax due for the preceding month shall

accompany the report required in subsection A of this section. All

taxes, penalties and interest imposed by the Oklahoma Alcoholic

Beverage Control Act may be paid in the form of electronic funds

transfer or by a personal or company check, cashier’s check,

certified check or postal money order payable to the Tax Commission.

C. If the gross receipts tax levied pursuant to the provisions

of Section 5-105 of this title is not paid on or before the

twentieth day of each month, the tax shall be delinquent, and

interest and penalty shall accrue on and from the twenty-first day

of each month, pursuant to the provisions of the Uniform Tax

Procedure Code.

D. Every licensed wholesaler of alcoholic beverages in this

state shall file with the Tax Commission a monthly report, under

oath, on forms prescribed by the Tax Commission, which shall include

the name, location and mixed beverage tax permit number of each

mixed beverage, caterer, public event or special event licensee to

whom the licensed wholesaler sold alcoholic beverages during the

report month.

E. If the report required by subsection A of this section is

not filed with the Tax Commission on or before the twentieth day of

the month, the Tax Commission may assess an additional penalty of

Five Dollars ($5.00) for each day thereafter that the report is not

filed pursuant to the provisions of this section. The Tax

Commission may waive the penalty assessed pursuant to the provisions

of the Uniform Tax Procedure Code; provided, however, the additional

penalty, if assessed, shall not exceed an amount equal to twice the

amount of tax due for the period for which such report was required

Dollars ($5.00) for each day thereafter that the report is not

filed pursuant to the provisions of this section. The Tax

Commission may waive the penalty assessed pursuant to the provisions

of the Uniform Tax Procedure Code; provided, however, the additional

penalty, if assessed, shall not exceed an amount equal to twice the

amount of tax due for the period for which such report was required

to be filed, or the sum of Three Hundred Dollars ($300.00),

whichever is greater.

F. Taxes paid as provided by law represented by accounts

receivable which are found to be worthless or uncollectible may be

credited upon subsequent reports and remittances of such tax, in

accordance with rules promulgated by the Tax Commission. If such

accounts are thereafter collected, the same shall be reported and

the tax shall be paid upon the amount so collected.

G. In addition to any other authority granted by law, the Tax

Commission is hereby authorized to audit any mixed beverage, beer

and wine, caterer, public event or special event licensee to

determine if the correct amount of tax payable under Section 5-105

of this title has been collected. The taxpayer shall be deemed to

be in compliance if such an audit reveals that the amount collected

is within the following percentages of the amount of tax payable:

1. For spirits, eighty-four percent (84%) to one hundred

sixteen percent (116%);

2. For wine, ninety percent (90%) to one hundred ten percent

(110%);

3. For beer sold at draft and not in original packages, eighty-

six percent (86%) to one hundred fourteen percent (114%); and

4. For beer sold in original packages, ninety-five percent

(95%) to one hundred five percent (105%).

H. A deduction not to exceed ten percent (10%) of the gross

receipts tax liability levied pursuant to Section 5-105 of this

title and determined by an audit of the purchases from wholesalers

of a mixed beverage, beer and wine, caterer, public event, or

special event licensee shall be allowed for properly documented

losses attributable to breakage, spillage, theft, fire, or other

occurrences. The Tax Commission may promulgate rules to provide for

loss deductions in addition to the ten percent (10%) allowance and

for the documentation required to properly verify loss claim

amounts.