§ 37-163.8. Grant of permits and payment of tax - Renewal - Transfer - Separate places of business - Application for permit - Cancellation.  


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  • Prior to applying to the Oklahoma Tax Commission for a permit to engage in the retail sale of low-point beer, the applicant shall first obtain and furnish proof to the Oklahoma Tax Commission of a county permit as required by Section 163.11 of this title.  Said proof shall include the effective and expiration dates of the permit.  On approval of the application and payment of the license tax imposed by Sections 163.1 through 163.21 of this title, the Oklahoma Tax Commission shall grant the applicant a permit to conduct business in the state.  Provided, however, that when a retailer has qualified for and secured a permit to sell low-point beer in original packages only for consumption off the premises and subsequently applies for a permit to sell said beverages on draught and in original packages for consumption on or off the premises, before the expiration of the former permit, the Tax Commission is authorized to credit such retailer with the value of the unused portion of the former permit, prorated in an amount specified by the Oklahoma Tax Commission.  The permit must be renewed and the license tax paid thereafter at the expiration of the preceding permit and license tax period.

    The permits issued to retail dealers shall not be transferable from one person to another person, but shall be transferable from one location to another location, provided that such transfer is made with the approval of the Tax Commission and the judge of the district court.

    Retail dealers shall be required to secure a permit and must pay a license tax for each place of business at which low-point beer is sold.  “Place of business” as herein used shall mean each room, bar or other service unit from which low-point beer is served, delivered or otherwise furnished.  Provided, retail dealers applying for a special license under the provisions of Section 163.7 of this title shall not be required to obtain a special permit for each bar or service unit within the same enclosed area or within the general vicinity of each other for events held outside a physical structure.

    Application for the issuance of the initial and renewal permits required and provided for by this section shall be filed with the Tax Commission and must be accompanied by the required license tax payment in the form of cash, cashier’s check, bank draft, or money order payable to the Tax Commission.  Permits shall be issued and renewed in the discretion of the Tax Commission upon full compliance with the provisions of Section 163.1 et seq. of this title by the applicant.  Proof of the issuance of a permit by the district court clerk, including the effective and expiration dates of the permit, shall entitle the applicant to a permit from the Oklahoma Tax Commission and the revocation of any such permit shall be cause for cancellation of the permit issued by the Oklahoma Tax Commission.

Added by Laws 1947, p. 289, § 8.  Amended by Laws 1985, c. 259, § 1, eff. Nov. 1, 1985; Laws 1994, c. 258, § 2, eff. Sept. 1, 1994; Laws 1995, c. 274, § 14, eff. Nov. 1, 1995; Laws 2004, c. 170, § 1, eff. Nov. 1, 2004.