{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-135","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-135","heading":"Monthly report required for mixed beverage tax permit","body":"holders and others - Calculation of gross receipts tax - Delinquent\n\ntaxes - Monthly report required for licensed wholesalers - Audit\n\nauthority.\n\nA. Every mixed beverage tax permit holder, or any person\n\ntransacting business subject to the gross receipts tax levied by\n\nSection 5-105 of this title, shall file with the Oklahoma Tax\n\nCommission a monthly report for each place or location of business,\n\non or before the twentieth day of the month immediately following\n\nthe month of receipt. The reports shall be made under oath, on\n\nforms prescribed by the Tax Commission, which shall include the\n\nfollowing information:\n\n1. Name of mixed beverage tax permit holder;\n\n2. Mixed beverage tax permit number;\n\n3. Sales tax permit number;\n\n4. Mixed beverage, caterer, public event or special event\n\nlicense number;\n\n5. Gross receipts for the month for the sale, preparation or\n\nservice of mixed beverages, ice and nonalcoholic beverages mixed\n\nwith alcoholic beverages;\n\n6. Gross receipts for the month from charges for the privilege\n\nof admission to a mixed beverage establishment which entitles a\n\nperson to complimentary mixed beverages or discounted prices for\n\nmixed beverages;\n\n7. Total retail value of complimentary or discounted alcoholic\n\nbeverages served for the month; and\n\n8. Such other information as may be required by the Tax\n\nCommission to enable it to collect taxes imposed as provided by law.\n\nB. The gross receipts tax levied by Section 5-105 of this title\n\nshall be calculated by multiplying the tax rate, thirteen and one-\n\nhalf percent (13.5%), and the total gross receipts for each month\n\nfrom the sale, preparation or service of mixed beverages, ice and\n\nnonalcoholic beverages mixed with alcoholic beverages, the total\n\ngross receipts of charges received for admission to mixed beverage\n\nestablishments, as provided in paragraph 6 of subsection A of this\n\nsection, and the total retail value of complimentary or discounted\n\nmixed beverages. Gross receipts from the sale of food prepared with\n\nalcoholic beverages shall not be included in the calculation of the\n\nmonthly tax liability. The tax due for the preceding month shall\n\naccompany the report required in subsection A of this section. All\n\ntaxes, penalties and interest imposed by the Oklahoma Alcoholic\n\nBeverage Control Act may be paid in the form of electronic funds\n\ntransfer or by a personal or company check, cashier’s check,\n\ncertified check or postal money order payable to the Tax Commission.\n\nC. If the gross receipts tax levied pursuant to the provisions\n\nof Section 5-105 of this title is not paid on or before the\n\ntwentieth day of each month, the tax shall be delinquent, and\n\ninterest and penalty shall accrue on and from the twenty-first day\n\nof each month, pursuant to the provisions of the Uniform Tax\n\nProcedure Code.\n\nD. Every licensed wholesaler of alcoholic beverages in this\n\nstate shall file with the Tax Commission a monthly report, under\n\noath, on forms prescribed by the Tax Commission, which shall include\n\nthe name, location and mixed beverage tax permit number of each\n\nmixed beverage, caterer, public event or special event licensee to\n\nwhom the licensed wholesaler sold alcoholic beverages during the\n\nreport month.\n\nE. If the report required by subsection A of this section is\n\nnot filed with the Tax Commission on or before the twentieth day of\n\nthe month, the Tax Commission may assess an additional penalty of\n\nFive Dollars ($5.00) for each day thereafter that the report is not\n\nfiled pursuant to the provisions of this section. The Tax\n\nCommission may waive the penalty assessed pursuant to the provisions\n\nof the Uniform Tax Procedure Code; provided, however, the additional\n\npenalty, if assessed, shall not exceed an amount equal to twice the\n\namount of tax due for the period for which such report was required\nDollars ($5.00) for each day thereafter that the report is not\n\nfiled pursuant to the provisions of this section. The Tax\n\nCommission may waive the penalty assessed pursuant to the provisions\n\nof the Uniform Tax Procedure Code; provided, however, the additional\n\npenalty, if assessed, shall not exceed an amount equal to twice the\n\namount of tax due for the period for which such report was required\n\nto be filed, or the sum of Three Hundred Dollars ($300.00),\n\nwhichever is greater.\n\nF. Taxes paid as provided by law represented by accounts\n\nreceivable which are found to be worthless or uncollectible may be\n\ncredited upon subsequent reports and remittances of such tax, in\n\naccordance with rules promulgated by the Tax Commission. If such\n\naccounts are thereafter collected, the same shall be reported and\n\nthe tax shall be paid upon the amount so collected.\n\nG. In addition to any other authority granted by law, the Tax\n\nCommission is hereby authorized to audit any mixed beverage, beer\n\nand wine, caterer, public event or special event licensee to\n\ndetermine if the correct amount of tax payable under Section 5-105\n\nof this title has been collected. The taxpayer shall be deemed to\n\nbe in compliance if such an audit reveals that the amount collected\n\nis within the following percentages of the amount of tax payable:\n\n1. For spirits, eighty-four percent (84%) to one hundred\n\nsixteen percent (116%);\n\n2. For wine, ninety percent (90%) to one hundred ten percent\n\n(110%);\n\n3. For beer sold at draft and not in original packages, eighty-\n\nsix percent (86%) to one hundred fourteen percent (114%); and\n\n4. For beer sold in original packages, ninety-five percent\n\n(95%) to one hundred five percent (105%).\n\nH. A deduction not to exceed ten percent (10%) of the gross\n\nreceipts tax liability levied pursuant to Section 5-105 of this\n\ntitle and determined by an audit of the purchases from wholesalers\n\nof a mixed beverage, beer and wine, caterer, public event, or\n\nspecial event licensee shall be allowed for properly documented\n\nlosses attributable to breakage, spillage, theft, fire, or other\n\noccurrences. The Tax Commission may promulgate rules to provide for\n\nloss deductions in addition to the ten percent (10%) allowance and\n\nfor the documentation required to properly verify loss claim\n\namounts.","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":"079946db94de64b17527d18ab594336d77fe3a116621f45149d789f09e9f54fe","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-134","next":"us-ok/okla.-stat.-tit.-37a-37a-5-136"},"notice":"GroundRules: Original legal text. Not legal advice."}