{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-105","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-105","heading":"Total gross receipts tax for on-premises beer and wine,","body":"mixed beverage, caterer, public event or special event license.\n\nA. A tax at the rate of thirteen and one-half percent (13.5%)\n\nis hereby levied and imposed on the total gross receipts of a holder\n\nof an on-premises beer and wine, mixed beverage, caterer, public\n\nevent or special event license issued by the ABLE Commission, from:\n\n1. The sale, preparation or service of mixed beverages;\n\n2. The total retail value of complimentary or discounted mixed\n\nbeverages;\n\n3. Ice or nonalcoholic beverages that are sold, prepared or\n\nserved for the purpose of being mixed with alcoholic beverages and\n\nconsumed on the premises where the sale, preparation or service\n\noccurs; and\n\n4. Any charges for the privilege of admission to a mixed\n\nbeverage establishment which entitle a person to complimentary mixed\n\nbeverages or discounted prices for mixed beverages.\n\nB. For purposes of this section:\n\n1. “Catering events” means events authorized pursuant to\n\nSections 2-112 and 2-113 of this title;\n\n2. “Mixed beverages” means mixed beverages as defined by\n\nSection 1-103 of this title;\n\n3. “Public events” means public events as defined by Section 1-\n\n103 of this title;\n\n4. ”Special events” means special events as defined by Section\n\n1-103 of this title;\n\n5. “Total gross receipts” means the total amount of\n\nconsideration received as charges for admission to a mixed beverage\n\nestablishment, as provided in paragraph 4 of subsection A of this\n\nsection, and the total retail sale price received for the sale,\n\npreparation or service of mixed beverages, ice and nonalcoholic\n\nbeverages to be mixed with alcoholic beverages. The advertised\n\nprice of a mixed beverage may be the sum of the total retail sale\n\nprice and the gross receipts tax levied thereon. For the purpose of\n\npresenting a sales receipt to a customer purchasing wine, beer and\n\nmixed beverages for on-premises consumption, except during catered\n\nevents, public events and special events, the thirteen and one-half\n\npercent (13.5%) gross receipts tax shall be listed as a separate\n\nitem on the customer receipt; and\n\n6. “Total retail value” means the total amount of consideration\n\nthat would be required for the sale, preparation or service of mixed\n\nbeverages.\n\nC. The gross receipts tax levied by this section shall be in\n\naddition to the excise tax levied in Section 5-101 of this title,\n\nthe sales tax levied in the Oklahoma Sales Tax Code and to any\n\nmunicipal or county sales taxes.\n\nD. The gross receipts tax levied by this section is hereby\n\ndeclared to be a direct tax upon the receipt of consideration for\n\nany charges for admission to a mixed beverage establishment, as\n\nprovided in paragraph 4 of subsection A of this section, for the\n\nsale, preparation or service of mixed beverages, ice and\n\nnonalcoholic beverages to be mixed with alcoholic beverages, and the\n\ntotal retail value of complimentary or discounted mixed beverages.\n\nE. The total of the retail sale price received for the sale,\n\npreparation or service of mixed beverages, ice and nonalcoholic\n\nbeverages to be mixed with alcoholic beverages shall be the total\n\ngross receipts for purposes of calculating the sales tax levied in\n\nthe Oklahoma Sales Tax Code.","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":"e20b0064f526f013c6fb9dddf2a9db1da041fcabde56e9c7ef194109ea45de9a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-104","next":"us-ok/okla.-stat.-tit.-37a-37a-5-106"},"notice":"GroundRules: Original legal text. Not legal advice."}