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§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.
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