{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1503","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1503","heading":"Amount of fee - In lieu of sales tax - Special decal","body":"A. Every person who owns and has available to any of the public\n\nfor operation, or who permits to be operated in or on his place of\n\nbusiness, coin-operated devices shall pay for such privilege an\n\nannual fee. A fee shall be required for each machine, regardless of\n\nthe number of coin slots, if the machine, upon insertion of a coin,\n\ntoken or similar object, provides music, amusement or entertainment\n\nor dispenses one or more products separate and apart from any other\n\nprovider of music, amusement or entertainment or dispenser of one or\n\nmore products. The test to determine whether the machine can\n\noperate separate and apart from any other shall be whether the\n\nprovider or dispenser can still function if separated from the\n\nothers to which it is attached. When multiple machines are placed\n\non a single stand, a decal shall be required for each machine as\n\nprovided in Section 1501 et seq. of this title. The annual fee\n\nrequired shall be as follows:\n\n1. For each coin-operated music device or coin-operated\n\namusement device, Seventy-five Dollars ($75.00);\n\n2. For each coin-operated vending device requiring a coin or\n\nthing of value of twenty-five cents ($0.25) or more, Seventy-five\n\nDollars ($75.00);\n\n3. For each coin-operated vending device requiring a coin or\n\nthing of value of less than twenty-five cents ($0.25), Ten Dollars\n\n($10.00);\n\n4. For each coin-operated bulk vending device which vends one\n\nor more products through a single distribution mechanism requiring a\n\ncoin or thing of value of twenty-five cents ($0.25) or more, Five\n\nDollars ($5.00);\n\n5. For each coin-operated bulk vending device which vends one\n\nor more products through more than one but not more than five\n\ndistribution mechanisms, requiring a coin or thing of value of\n\ntwenty-five cents ($0.25) or more, Fifteen Dollars ($15.00). For\n\neach coin-operated bulk vending device which vends one or more\n\nproducts through six or more distribution mechanisms, the\n\nappropriate number of fifteen-dollar decals will be required. The\n\nnumber of decals required shall be determined by dividing the number\n\nof distribution mechanisms by five and rounding to the next highest\n\nwhole number; and\n\n6. For each coin-operated bulk vending device requiring a coin\n\nor thing of value less than twenty-five cents ($0.25), Two Dollars\n\n($2.00).\n\nB. The annual fee required by this section shall be in lieu of\n\nsales tax levied pursuant to Sections 1350 through 1372 of this\n\ntitle.\n\nC. In those instances where it is shown to the satisfaction of\n\nthe Tax Commission that a coin-operated device, upon which an annual\n\nfee is imposed, will be placed available for use by the public for a\n\ndefinite but limited period of time less than one (1) year, such as\n\nwhere displayed in connection with fairs, carnivals, and places of\n\namusement that operate only during certain seasons of the year, the\n\nCommission may issue a special decal therefor. Such special decal\n\nmay be issued for any number of calendar months less than a full\n\nyear, and shall indicate that it is a special decal; and shall be\n\nfor one or more calendar months and shall state the precise months\n\nfor which issued and shall not be transferred from one machine to\n\nanother. The fee shall be computed and paid on the basis of one-\n\ntenth (1/10) of the annual rate for the type of device operated, for\n\neach calendar month for which such special decal is issued. In the\n\nevent the mechanical device is made available to the public for a\n\nperiod beyond that for which the special decal is issued, then a\n\nfull year's fee and penalty, as set out in Section 1506 of this\n\ntitle, shall be due.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e685fdc59e6d645e3e854edae77962933c3426493012abbbfa30ed6335c77a41","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1501","next":"us-ok/okla.-stat.-tit.-68-68-1503.1"},"notice":"GroundRules: Original legal text. Not legal advice."}