§ 5-105. Total gross receipts tax for on-premises beer and wine, mixed beverage, caterer, publi...
Oklahoma Statutes AnnotatedTitle 37A. Alcoholic BeveragesEffective: November 1, 2021
Effective: November 1, 2021
37A Okl.St.Ann. § 5-105
§ 5-105. Total gross receipts tax for on-premises beer and wine, mixed beverage, caterer, public event or special event license
5. “Total gross receipts” means the total amount of consideration received as charges for admission to a mixed beverage establishment, as provided in paragraph 4 of subsection A of this section, and the total retail sale price received for the sale, preparation or service of mixed beverages, ice and nonalcoholic beverages to be mixed with alcoholic beverages. The advertised price of a mixed beverage may be the sum of the total retail sale price and the gross receipts tax levied thereon. For the purpose of presenting a sales receipt to a customer purchasing wine, beer and mixed beverages for on-premises consumption, except during catered events, public events and special events, the thirteen and one-half percent (13.5%) gross receipts tax shall be listed as a separate item on the customer receipt; and
D. The gross receipts tax levied by this section is hereby declared to be a direct tax upon the receipt of consideration for any charges for admission to a mixed beverage establishment, as provided in paragraph 4 of subsection A of this section, for the sale, preparation or service of mixed beverages, ice and nonalcoholic beverages to be mixed with alcoholic beverages, and the total retail value of complimentary or discounted mixed beverages.
E. The total of the retail sale price received for the sale, preparation or service of mixed beverages, ice and nonalcoholic beverages to be mixed with alcoholic beverages shall be the total gross receipts for purposes of calculating the sales tax levied in the Oklahoma Sales Tax Code.1
Credits
Laws 2016, c. 366, § 108, eff. Oct. 1, 2018; Laws 2021, c. 359, § 1, eff. Nov. 1, 2021.
Footnotes
Title 68, § 1350 et seq.
37A Okl. St. Ann. § 5-105, OK ST T. 37A § 5-105
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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