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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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