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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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