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37-579.


37-579.
   
   A. Every mixed beverage tax permit holder, or any person transacting
   business subject to the gross receipts tax levied by Section 576 of
   this title, shall file with the Oklahoma Tax Commission a monthly
   report for each place or location of business, on or before the 15th
   day of the month immediately following the month of receipt. The
   reports shall be made under oath, on forms prescribed by the Tax
   Commission, which shall include the following information:
   
   1. Name of mixed beverage tax permit holder;
   
   2. Mixed beverage tax permit number;
   
   3. Sales tax permit number;
   
   4. Mixed beverage, caterer or special event license number;
   
   5. Gross receipts for the month for the sale, preparation or service
   of mixed beverages, ice and nonalcoholic beverages mixed with
   alcoholic beverages;
   
   6. Gross receipts for the month from 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; and
   
   7. Total retail value of complimentary or discounted alcoholic
   beverages served for the month.
   
   B. The gross receipts tax levied by Section 576 of this title shall be
   calculated by multiplying the tax rate, twelve percent (12%), and the
   total gross receipts for each month fromthe sale, preparation or
   service of mixed beverages, ice and nonalcoholic beverages mixed with
   alcoholic beverages, the total gross receipts of charges received for
   admission to mixed beverage establishments as provided in paragraph 6
   of subsection A of this section, and the total retail value of
   complimentary or discounted mixed beverages. Gross receipts from the
   sale of food prepared with alcoholic beverages shall not be included
   in the calculation of the monthly tax liability. The tax due for the
   preceding month shall accompany the report required in subsection A of
   this section. All taxes, penalties and interest imposed by thisact may
   be paid in the form of a personal or company check, cashier's check,
   certified check or postal money order payable to the Tax Commission.
   
   C. If the gross receipts tax levied pursuant to the provisions of
   Section 576 of this title is not paid on or before the 15th day of
   each month, the tax shall be delinquent and interest and penalty shall
   accrue on and from the 16th day of each month, pursuant to the
   provisions of the Uniform Tax Procedure Code, Section 201 et seq. of
   Title 68 of the Oklahoma Statutes.
   
   D. Every licensed wholesaler of alcoholic beverages in this state
   shall file with the Tax Commission a monthly report, under oath, on
   forms prescribed by the Tax Commission, which shall include the name,
   location and mixed beverage tax permit number of each mixed beverage,
   caterer or special event licensee to whom the licensed wholesaler sold
   alcoholic beverages during the report month, the container or case
   identification stamp numbers and the amount of fees collected for said
   identification stamps for all alcoholic beverages sold to such mixed
   beverage, caterer or special event licensee during the report month.
   The wholesaler may retain one percent (1%) of the identification stamp
   fees collected pursuant to the provisions of the Oklahoma Alcoholic
   Beverage Control Act, Section 501 et seq. of this title, which are
   timely reported and paid, in accordance with the provisions of Section
   581 of this title, as remuneration for collecting said fees. If said
   fees become delinquent, such wholesaler forfeits his claim to the one
   percent (1%) discount.
   
   E. If the report required by subsection A of this section is not filed
   with the Tax Commission on or before the 15th day of the month, an
   additional penalty of Five Dollars ($5.00) shall accrue for each day
   thereafter that said report is not filed pursuant to the provisions of
   this section, unless otherwise waived by the Tax Commission pursuant
   to the provisions of the Uniform Tax Procedure Code; provided,
   however, said additional penalty, if assessed, shall not exceed an
   amount equal to twice the amount of gross receipts tax due for the
   period for which such report was required to be filed, or the sum of
   Three Hundred Dollars ($300.00), whichever is greater.
   

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