[Previous] [Next]

47-1139.


47-1139.
   
   A. In addition to vehicle license fees or taxes imposed upon vehicles
   in this state, every person operating any intercity motor bus upon,
   over, along or across any public highway of this state shall, in order
   to reimburse the state for the maintenance and upkeep of public
   highways of the state and for the administration and enforcement of
   the provisions of this act, pay to the Oklahoma Tax Commission the
   following taxes or fees:
   
   A tax of one-half (1/2) mill for each mile each passenger is
   transported over the public highways of this state. The tax levied by
   this section shall apply to those motor vehicles designed, constructed
   and used primarily for the purpose of transportation of persons.
   
   B. Every person as defined by this section shall keep an accurate
   permanent record in this state, for a period of three (3) years, of
   all trips made by his respective vehicles, which record shall show the
   dates, origin, routes, destination and current vehicle license
   numbers, and shall make and file with the Commission monthly reports
   upon or before the 15th day of each month covering his operations for
   the preceding calendar month in such detail as may be required by said
   Commission, to be accompanied by a certified check, bank draft or
   money order in the amount of the mileage taxes and fees shown to be
   due.
   
   C. Any taxes or fees provided for in this section, if not paid when
   due, shall then be delinquent and bear penalty at the rate of twelve
   percent (12%) per annum, when such taxes have been reported by the
   taxpayer, and at the rate of twenty-four percent (24%) per annum upon
   all taxes not reported within thirty (30) days after the date herein
   fixed for the filing of monthly reports.
   
   D. The provisions of this section shall not apply to tour bus
   operations issued permits pursuant to Section 1171 of this title.
   

[Previous] [Next]