[Previous] [Next]

37-576.


37-576.
   
   A. A tax at the rate of twelve percent (12%) is hereby levied and
   imposed on the total gross receipts of a holder of a mixed beverage,
   caterer, or special event license, issued by the ABLE Commission,
   from:
   
   1. The sale, preparation or service of mixed beverages;
   
   2. The total retail value of complimentary or discounted mixed
   beverages;
   
   3. Ice or nonalcoholic beverages that are sold, prepared or served for
   the purpose of being mixed with alcoholic beverages and consumed on
   the premises where the sale, preparation or service occurs; and
   
   4. Any charges for the privilege of admission to a mixed beverage
   establishment which entitle a person to complimentary mixed beverages
   or discounted prices for mixed beverages.
   
   B. For purposes of this section:
   
   1. "Mixed beverages" means mixed beverages as defined by Section 506
   of this title;
   
   2. "Total gross receipts" means the total amount of consideration
   received as charges for admission to a mixed beverage establishment as
   provided in paragraph 4 of subsection A of this section and the total
   retail sale price received for the sale, preparation or service of
   mixed beverages, ice, and nonalcoholic beverages to be mixed with
   alcoholic beverages. The advertised price of a mixed beverage shall be
   the sum of the total retail sale price and the gross receipts tax
   levied thereon; and
   
   3. "Total retail value" means the total amount of consideration that
   would be required for the sale, preparation or service of mixed
   beverages.
   
   C. The gross receipts tax levied by this section shall be in addition
   to the excise tax levied in Section 553 of this title, the sales tax
   levied in the Oklahoma Sales Tax Code, Section 1350 et seq. of Title
   68 of the Oklahoma Statutes and to any municipal or county sales
   taxes.
   
   D. The gross receipts tax levied by this section is hereby declared to
   be a direct tax upon the receipt of consideration for any charges for
   admission to a mixed beverage establishment as provided in paragraph 4
   of subsection A of this section, for the sale, preparation or service
   of mixed beverages, ice, and nonalcoholic beverages to be mixed with
   alcoholic beverages, and the total retail value of complimentary or
   discounted mixed beverages.
   
   E. The total of the retail sale price received for the sale,
   preparation or service of mixed beverages, ice, and nonalcoholic
   beverages to be mixed with alcoholic beverages shall be the total
   gross receipts for purposes of calculating the sales tax levied in the
   Oklahoma Sales Tax Code, Section 1350 et seq. of Title 68 of the
   Oklahoma Statutes.
   

[Previous] [Next]