{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-205.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-205.1","heading":"Municipal sales tax - Report of certain information","body":"A. To determine the actual municipal sales tax liability of any\n\nperson engaged in any business upon which the Oklahoma excise tax is\n\nlevied, the Oklahoma Tax Commission, notwithstanding the provisions\n\nof Section 205 of this title, shall, upon request, make available\n\nreports to the governing body of each city or town that levies a\n\nmunicipal sales tax, which shall include, but not be limited to, the\n\nfollowing information:\n\n1. A full and complete list of the names and addresses of\n\npersons who report doing business during the preceding calendar year\n\nwithin the boundary of the city or town and who have a sales tax\n\npermit;\n\n2. A full and complete list of such persons specified in\n\nparagraph 1 of this subsection who are more than sixty (60) days\n\ndelinquent in remitting sales tax levied pursuant to the provisions\n\nof the Oklahoma Sales Tax Code;\n\n3. A full and complete list of sales and use taxes collected by\n\nsuch persons specified in paragraph 1 of this subsection during the\n\npreceding calendar month;\n\n4. A full and complete list of taxpayers who were issued a\n\nsales tax permit for a location in the city or town the previous\n\ncalendar month; and\n\n5. A full and complete list of taxpayers who have advised the\n\nOklahoma Tax Commission that business at the location in the city or\n\ntown was stopped during the previous calendar month.\n\nB. Upon request by the governing body of a city or town that\n\nlevies a municipal sales tax, the Oklahoma Tax Commission,\n\nnotwithstanding the provisions of Section 205 of this title, shall\n\nrelease to such governing body such information or evidence\n\nnecessary to be used by such body to prosecute violations of\n\nmunicipal sales tax ordinances. Such information or evidence shall\n\ninclude, but is not limited to, the following:\n\n1. Certified copies of sales tax permit applications;\n\n2. Certified copies of sales tax permits;\n\n3. Certified copies of sales tax reports; and\n\n4. Names of Tax Commission employees who may be potential\n\nwitnesses for municipal prosecution purposes.\n\nC. Except in reporting to the members of the governing body of\n\nthe city or town, no city or town official or employee shall divulge\n\nany information gained from the Oklahoma Tax Commission except that\n\nthe municipal prosecutor and other municipal enforcement personnel\n\nmay receive all information necessary to enforce municipal sales tax\n\nordinances.\n\nD. Any city or town official or employee found in violation of\n\nthis section shall be removed or dismissed from office in the manner\n\nprovided by law. In addition, any violation of the provisions of\n\nthis section shall constitute a misdemeanor and shall be punishable\n\nby the imposition of a fine not exceeding One Thousand Dollars\n\n($1,000.00) or by imprisonment in the county jail for a term not\n\nexceeding one (1) year, or by both said fine and imprisonment.","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":"a19b339e8b54b00a7f465ec5853d4c50a377b621640c5594e9e095c8b3dd1422","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-205","next":"us-ok/okla.-stat.-tit.-68-68-205.2"},"notice":"GroundRules: Original legal text. Not legal advice."}