{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-107","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-107","heading":"Mixed beverage tax permit - Violations – Penalties","body":"A. Every holder of a mixed beverage, if not catered, beer and\n\nwine, caterer, hotel beverage, public event, if not catered, or\n\nspecial event license, issued by the ABLE Commission, shall obtain a\n\nmixed beverage tax permit from the Oklahoma Tax Commission prior to\n\nengaging within this state in the sale, preparation or service of\n\nmixed beverages, ice or nonalcoholic beverages that are sold,\n\nprepared or served to be mixed with alcoholic beverages. Each\n\nlicensee shall file a verified application for a mixed beverage tax\n\npermit with the Tax Commission, setting forth information as may be\n\nrequired by the Tax Commission.\n\nThe Tax Commission, or its designated agent, shall issue,\n\nwithout any fees or charges therefor, a mixed beverage tax permit in\n\nthe name of the licensee for the place of business set forth in the\n\napplication upon verification that:\n\n1. The applicant is a holder of a mixed beverage, if not\n\ncatered, beer and wine, caterer, hotel beverage, public event, if\n\nnot catered, or special event license issued by the ABLE Commission;\n\n2. The applicant has posted a surety bond or other negotiable\n\ncollateral to protect the proper payment of the gross receipts\n\ntaxes;\n\n3. The applicant is a holder of a sales tax permit for the\n\nplace of business set forth in the application; and\n\n4. The applicant is not delinquent in the payment of any gross\n\nreceipts taxes or sales taxes.\n\nA mixed beverage tax permit shall expire three (3) years after\n\nissuance; provided, if the holder thereof is also the holder of a\n\nsales tax permit, a mixed beverage tax permit shall be valid for\n\nthree (3) years or until expiration of the sales tax permit,\n\nwhichever is earlier, after which a renewal permit shall be valid\n\nfor three (3) years.\n\nB. A separate mixed beverage tax permit for each place of\n\nbusiness to be operated must be obtained and no charge therefor\n\nshall be made by the Tax Commission. The Tax Commission shall grant\n\nand issue to each applicant a separate permit for each place of\n\nbusiness in this state, upon proper application therefor and\n\nverification thereof by the Tax Commission.\n\nC. A mixed beverage tax permit is not assignable and shall be\n\nvalid only for the person in whose name it is issued and for the\n\ntransaction of business at the place designated in the permit.\n\nD. It shall be unlawful for any person to engage in a business\n\nsubject to the provisions of this section prior to the issuance of a\n\nmixed beverage tax permit. Any person who engages in a business\n\nsubject to the provisions of this section without a mixed beverage\n\ntax permit or permits, or after a permit has been suspended, shall\n\nbe guilty of a misdemeanor, and upon conviction thereof, shall be\n\nfined not more than One Thousand Dollars ($1,000.00) or incarcerated\n\nfor not more than sixty (60) days, or by both such fine and\n\nimprisonment.\n\nE. Any person operating under a mixed beverage tax permit as\n\nprovided in this section shall, upon discontinuance of business by\n\nsale or otherwise, return such permit to the Tax Commission for\n\ncancellation, together with payment of any unpaid or accrued taxes.\n\nFailure to surrender a mixed beverage tax permit and pay any and all\n\naccrued taxes will be sufficient cause for the Tax Commission to\n\nrefuse to issue a mixed beverage tax permit subsequently to such\n\nperson to engage in or transact any business in this state subject\n\nto the provisions of this section. Notwithstanding the provisions\n\nof subsection H of Section 1364 of Title 68 of the Oklahoma\n\nStatutes, the Tax Commission shall not deny a purchaser of a\n\nbusiness subject to the provisions of this section a mixed beverage\n\nor sales tax permit because of outstanding tax liabilities of the\n\nseller, provided the seller pays to the Tax Commission the estimated\n\nsales tax owed by the seller. Provided, further, upon completion of\n\nan audit by the Tax Commission and determination of actual sales tax\ntes, the Tax Commission shall not deny a purchaser of a\n\nbusiness subject to the provisions of this section a mixed beverage\n\nor sales tax permit because of outstanding tax liabilities of the\n\nseller, provided the seller pays to the Tax Commission the estimated\n\nsales tax owed by the seller. Provided, further, upon completion of\n\nan audit by the Tax Commission and determination of actual sales tax\n\nowed, the difference between the estimated sales tax paid and the\n\nactual sales tax owed shall be paid by the seller to the Tax\n\nCommission if taxes were underpaid or returned to the seller by the\n\nTax Commission if taxes were overpaid.\n\nF. Whenever a holder of a mixed beverage tax permit fails to\n\ncomply with any provisions of any state alcoholic beverage laws or\n\ntax laws, the Tax Commission, after giving ten-days' notice in\n\nwriting of the time and place of hearing to show cause why this\n\npermit should not be revoked, may revoke or suspend the permit. A\n\nmixed beverage tax permit shall be renewed upon removal of cause or\n\ncauses of revocation or suspension. Mixed beverage tax permits are\n\nconditioned upon the proper and timely payment of all taxes due and\n\nin the event a holder of a mixed beverage tax permit becomes\n\ndelinquent in reporting or paying any tax due under the provisions\n\nof state tax law, any duly authorized agent of the Tax Commission\n\nmay cancel the permit and it shall be renewed only upon the filing\n\nof proper reports and payment of all taxes due and application for\n\nrenewal in accordance with subsection A of this section.\n\nG. Upon revocation or suspension of the mixed beverage, beer\n\nand wine, caterer, hotel beverage, public event or special event\n\nlicense by the ABLE Commission, the Tax Commission, or its duly\n\nauthorized agent, shall temporarily suspend the mixed beverage tax\n\npermit issued to the licensee in accordance with Section 212 of\n\nTitle 68 of the Oklahoma Statutes.","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":"9a7cf0e720d3f79ed39b7c2463cdf69ee620dec6525de068365919f161513f5b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-106","next":"us-ok/okla.-stat.-tit.-37a-37a-5-108"},"notice":"GroundRules: Original legal text. Not legal advice."}