A. After the effective date of this act, the county clerk of a county or any other designated employee or official authorized to issue building permits shall provide to an applicant for a building permit a list, which shall be developed by the Oklahoma Tax Commission, of state taxes which may potentially be assessed against any Oklahoma taxpayer or out-of-state taxpayer who applies for a building permit in this state. Such list shall include a paragraph in bold, conspicuous type indicating the requirement for certain building permit applicants to register with the Oklahoma Business Registration System of the Tax Commission.

B. Upon the request for issuance of an occupancy permit, the clerk or other designated employee or official shall request proof of registration with the Tax Commission under their Oklahoma Business Registration System. If the applicant does not provide proof of registration, the clerk shall immediately issue the occupancy permit and shall advise the Tax Commission that the entity has not registered under the Oklahoma Business Registration System.

C. The Tax Commission may maintain, as part of its online Business Registration System, the capability for an applicant to obtain a document electronically which will serve as proof of registration under the system.

D. This section shall not apply to building permits for new construction or remodel projects less than Fifty Thousand Dollars ($50,000.00) in value.