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37-577.


37-577.
   
   A. Every holder of a mixed beverage, beer and wine, caterer, hotel
   beverage or special event license, issued by the Alcoholic Beverage
   Laws Enforcement Commission, shall obtain a mixed beverage tax permit
   from the Oklahoma Tax Commission prior to engaging, within this state,
   in the sale, preparation or service of mixed beverages, ice, or
   nonalcoholic beverages that are sold, prepared or served to be mixed
   with alcoholic beverages. Each licensee shall file a verified
   application for a mixed beverage tax permit with the Tax Commission,
   setting forth information as may be required by the Tax Commission.
   
   The Tax Commission, or its designated agent, shall issue, without any
   fees or charges therefor, a mixed beverage tax permit in the name of
   the licensee for the place of business set forth in the application
   upon verification that:
   
   1. The applicant is a holder of a mixed beverage, beer and wine,
   caterer, hotel beverage or special event license issued by the
   Alcoholic Beverage Laws Enforcement Commission;
   
   2. The applicant has posted a surety bond or other negotiable
   collateral to protect the proper payment of the gross receipts taxes;
   
   3. The applicant is a holder of a sales tax permit for the place of
   business set forth in the application; and
   
   4. The applicant is not delinquent in the payment of any gross
   receipts taxes or sales taxes.
   
   A mixed beverage tax permit issued prior to September 1, 1994, shall
   expire three (3) years after September 1, 1994; provided, if the
   holder thereof is also the holder of a sales tax permit, a mixed
   beverage tax permit issued prior to September 1, 1994, shall be valid
   for three (3) years or until expiration of the sales tax permit,
   whichever is earlier, after which a renewal permit shall be valid for
   three (3) years. The manner for renewals of less than three (3) years
   shall be prescribed by the Tax Commission.
   
   B. A separate mixed beverage tax permit for each place of business to
   be operated must be obtained and no charge therefor shall be made by
   the Tax Commission. The Tax Commission shall grant and issue to each
   applicant a separate permit for each place of business in this state,
   upon proper application therefor and verification thereof by the Tax
   Commission.
   
   C. A mixed beverage tax permit is not assignable and shall be valid
   only for the person in whose name it is issued and for the transaction
   of business at the place designated in the permit.
   
   D. It shall be unlawful for any person to engage in a business subject
   to the provisions of this section prior to the issuance of a mixed
   beverage tax permit. Any person who engages in a business subject to
   the provisions of this section without a mixed beverage tax permit or
   permits, or after a permit has been suspended, shall be guilty of a
   misdemeanor, and upon conviction thereof, shall be fined not more than
   One Thousand Dollars ($1,000.00) or incarcerated for not more than
   sixty (60) days, or by both such fine and imprisonment.
   
   E. Any person operating under a mixed beverage tax permit as provided
   in this section shall, upon discontinuance of business by sale or
   otherwise, return such permit to the Tax Commission for cancellation,
   together with payment of any unpaid or accrued taxes. Failure to
   surrender a mixed beverage tax permit and pay any and all accrued
   taxes will be sufficient cause for the Tax Commission to refuse to
   issue a mixed beverage tax permit subsequently to such person to
   engage in or transact any business in this state subject to the
   provisions of this section.
   
   F. Whenever a holder of a mixed beverage tax permit fails to comply
   with any provisions of any state alcoholic beverage laws or tax laws,
   the Tax Commission, after giving ten (10) days' notice in writing of
   the time and place of hearing to show cause why this permit should not
   be revoked, may revoke or suspend the permit. A mixed beverage tax
   permit shall be renewed upon removal of cause or causes of revocation
   or suspension. Mixed beverage tax permits are conditioned upon the
   proper and timely payment of all taxes due and in the event a holder
   of a mixed beverage tax permit becomes delinquent in reporting or
   paying any tax due under the provisions of state tax law, any duly
   authorized agent of the Tax Commission may cancel the permit and it
   shall be renewed only upon the filing of proper reports and payment of
   all taxes due and application for renewal in accordance with
   subsection A of this section.
   
   G. Upon revocation or suspension of the mixed beverage, beer and wine,
   caterer, hotel beverage or special event license by the ABLE
   Commission, the Tax Commission, or its duly authorized agent, shall
   temporarily suspend the mixed beverage tax permit issued to said
   licensee in accordance with Section 212 of Title 68 of the Oklahoma
   Statutes.
   

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