{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-4-105","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-4-105","heading":"County occupational tax","body":"Counties are hereby authorized to levy an annual occupational\n\ntax for the privilege of operating as a retailer, mixed beverage,\n\nbeer and wine, caterer, public event or special event licensee or as\n\na bottle club, within their respective jurisdictions and not located\n\nin a municipality levying an occupation tax as provided by Section\n\n4-104 of this title, not to exceed the state license fee for such\n\nlicensees; provided, the tax shall be levied only by the county in\n\nwhich such licensee has its principal place of business. All\n\nrevenues derived from any such annual occupational tax shall be\n\ndeposited in the general revenue fund of the county. This section\n\nshall not give any county any right to determine or regulate the\n\nissuance of any license, except as specifically provided for in this\n\nsection, as the ABLE Commission shall have exclusive authority as to\n\nissuance and regulations of licenses. No county may prescribe rules\n\nor regulations in conflict with or in addition to the statutes of\n\nthis state or the rules of the ABLE Commission. No licensee shall\n\nbe held liable for engaging in business otherwise authorized under\n\nthis act with any other mixed beverage, beer and wine, caterer,\n\npublic event or special event licensee or bottle club solely because\n\nsuch other party has failed to pay any occupational tax due under\n\nthis section.\n\nCounties which levy an occupational tax under this section shall\n\nmake an annual report to the ABLE Commission, covering the fiscal\n\nyear, showing the number and class of licensees subject to the tax,\n\nand the amount of money received therefrom, which information is to\n\nbe included in the annual report of the ABLE Commission submitted to\n\nthe Governor, and transmitted to the 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":"6d228e9310e670f815540379a45c274343cd8e10d20c024692d079faec6c4d4d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-4-104","next":"us-ok/okla.-stat.-tit.-37a-37a-4-106"},"notice":"GroundRules: Original legal text. Not legal advice."}