{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-4-104","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-4-104","heading":"Municipal occupational tax","body":"\n\nMunicipalities are hereby authorized to levy an annual\n\noccupational tax for the privilege of operating as a retailer, mixed\n\nbeverage, beer and wine, caterer, public event or special event\n\nlicensee, bottle club, manufacturer, brewer, wine and spirits\n\nwholesaler or beer distributor, within their respective\n\njurisdictions, not to exceed the state license fee for such\n\nlicensees; provided, the tax shall be levied only by the\n\nmunicipality in which such licensee has its principal place of\n\nbusiness. This section shall not give any municipality any right to\n\ndetermine or regulate the issuance of any license, except as\n\nspecifically provided for in this section, as the ABLE Commission\n\nshall have exclusive authority as to issuance and regulations of\n\nlicenses. No municipality may prescribe rules or regulations in\n\nconflict with or in addition to the statutes of this state or the\n\nrules of the ABLE Commission. No licensee shall be held liable for\n\nengaging in business otherwise authorized under this title with any\n\nother retailer, mixed beverage, beer and wine, caterer, public event\n\nor special event licensee, bottle club, manufacturer, brewer, wine\n\nand spirits wholesaler or beer distributor solely because such other\n\nparty has failed to pay any occupational tax due under this section.\n\nMunicipalities which levy an occupational tax under this section\n\nshall make an annual report to the ABLE Commission, covering the\n\nfiscal year, showing the number and class of licensees subject to\n\nthe tax authorized by this section, and the amount of money received\n\ntherefrom, which information is to be included in the annual report\n\nof the ABLE Commission submitted to the Governor, and transmitted to\n\nthe Legislature.","path":["OK Code","Title 37A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os37A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"1db29896d538f31794b816ee38b5b5966d20dfb0ecfcc0353d7fc0eb63cc1824","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-4-103","next":"us-ok/okla.-stat.-tit.-37a-37a-4-105"},"notice":"GroundRules: Original legal text. Not legal advice."}