{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-22-106","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-22-106","heading":"License tax on occupations - Authority to levy and","body":"collect - Penalties.\n\nA. A municipal governing body may levy and collect a license\n\ntax on auctioneers, contractors, druggists, hawkers, peddlers,\n\nbankers, brokers, pawnbrokers, merchants of all kinds, grocers,\n\nconfectioners, restaurants, butchers, taverns, public boarding\n\nhouses, billiard tables, bowling alleys, and other amusement\n\ndevices, drays, hacks, carriages, omnibuses, carts, wagons and other\n\nvehicles used in the municipality for pay, hay scales, lumber\n\ndealers, furniture dealers, saddle or harness dealers, stationers,\n\njewelers, livery stable keepers, real estate agents, express\n\ncompanies or agencies, telegraph companies or agencies, shows,\n\ntheatres, all kinds of exhibitions for pay, also photographers,\n\nphotographers' agents, agents of all kinds and solicitors. The\n\ntaxes so levied and collected shall be applied for the use and\n\nbenefit of the municipality as the governing body may direct.\n\nB. All scientific and literary lectures and entertainments\n\nshall be exempt from license taxation, and also all concerts and\n\nmusical or other entertainments given exclusively by the citizens of\n\nthe municipality.\n\nC. The governing body may establish penalties for any failure\n\nto observe the license provisions or to pay the tax provided for by\n\nordinance.\n\nD. A municipal body which levies and collects a license tax on\n\nlicensed plumbing, electrical and mechanical contractors pursuant to\n\nsubsection A of this section, may only assess the tax on the\n\nlicensed contractor and shall not levy or collect such tax on a\n\nlicensed journeyman or apprentice. The amount of tax assessed shall\n\nbe determined by the municipalities based on the number of licensed\n\njourneymen or apprentices under the supervision of the licensed\n\ncontractor.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"3ad2d6c143cc2d57ce4d3c54f509edc5fd58242a6b9a14e51c60d21f7fdaa0f5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-22-105.1","next":"us-ok/okla.-stat.-tit.-11-11-22-107"},"notice":"GroundRules: Original legal text. Not legal advice."}