A. For the period beginning January 1, 2024, and ending December 31, 2028, the tax imposed pursuant to the provisions of Section 6504 of this title shall be remitted annually, not later than the twenty-seventh day of the first month following the annual period, by each charging station owner or operator. For the periods beginning January 1, 2029, and all subsequent periods, the tax imposed pursuant to the provisions of Section 6504 of this title shall be remitted quarterly, not later than the twenty-seventh day of the first month following the quarterly period. The tax shall be remitted using such forms as the Oklahoma Tax Commission may prescribe for that purpose.

B. Any required report shall be filed with the Oklahoma Tax Commission no later than the day taxes are required to be remitted pursuant to subsection A of this section.

C. The charging station owner or operator shall separately state on any invoice or billing document provided to the customer the amount of the tax imposed pursuant to Section 6504 of this title and shall not include the tax amount in the total amount billed to the customer.

D. The provisions of this section shall not prohibit a charging station owner or operator from imposing a fee or charge in addition to the kilowatt hour or other equivalent unit of measurement for the transfer of electric power to an electric vehicle.

E. Legacy chargers shall be exempt from the tax levied in this section until November 1, 2041.

F. Public charging stations that have never charged a fee for their use shall be exempt from remitting the tax levied in this section until November 1, 2041.