Title 68 — Title 68 — Revenue and Taxation

required - Rules and regulations. The Tax Commission shall issue permits for the sale or distribution of one or more coin-operated devices pursuant to the provisions of Sections 1509.2 et seq. of this title and shall adopt such rules and regulations as are necessary to implement …

To obtain a permit to sell or distribute coin-operated devices, an applicant shall comply with the following requirements: 1. Be a resident of this state for two (2) years preceding the date of the application; 2. Not be a convicted felon; 3. Have obtained an Oklahoma Sales Tax P…

A. The seller or distributor of coin-operated devices shall be required to purchase a distributor's permit at an annual fee of Two Hundred Dollars ($200.00). B. The permit and fees required by this section shall be in lieu of any similar permit or fee requirements of any county o…

game - Application of act. A. Failure to obtain a permit under the provisions of this act shall be a misdemeanor, punishable by a fine in the amount of twice the permit fee required and ineligibility to apply for a permit for two (2) years from date of adjudication of a violation…

It is hereby declared to be the purpose of this act to provide revenues for general government functions of the state government, and for that purpose and to that end, it is expressly provided that the revenue derived herefrom, including penalties, shall be deposited monthly to t…

The fee herein levied is the exclusive fee to be imposed by the state, and is in lieu of all taxes upon coin-operated devices, except ad valorem taxes and municipal license fees except as otherwise provided by Sections 1509.1 through 1509.4 of this title. It is further provided t…

If any section, or part hereof, of this act is declared invalid such declaration shall not affect the remaining portions thereof. Laws 1949, p. 485, § 12; Laws 1965, c. 215, § 1.

events. A. There shall be assessed a fee on the initial sale of tickets in this state for admission to professional sporting events involving ice hockey, baseball, basketball, football, arena football or soccer, in amounts as follows: 1. One Dollar ($1.00) on each ticket priced a…

The purpose and intent of this act is to establish orderly sales, use and storage of fireworks, to specify conditions of sales and licensing provisions, to prohibit certain fireworks, to provide for seizure and disposition of illegal fireworks and to establish penalties for viola…

As used in Section 1621 et seq. of this title: 1. "Fireworks" means any composition or device for the purpose of producing a visible or an audible effect by combustion, explosion, deflagration or detonation, and which are further described as Consumer Fireworks 1.4G, Display Fire…

A. Consumer Fireworks may be legally stored, transported, sold and used in this state with the exceptions and conditions specified under the provisions of Section 1621 et seq. of this title and consistent with Section 22-110 of Title 11 of the Oklahoma Statutes. Novelties may be …

A. From and after July 5, 1981, the sale, gift, distribution or use of skyrockets with sticks as defined by the United States Consumer Product Safety Commission is hereby prohibited within the State of Oklahoma. This prohibition shall include, but is not limited to, explosive dev…

A. It shall be unlawful to sell, offer for sale, distribute, possess, ignite, or otherwise use aerial luminaries, commonly known as sky lanterns, Hawaii lanterns, Knogming Lanterns, Chinese lanterns, sky candles, fire balloons or flying luminaries. B. As used in this section, "ae…

The following license fees shall be due and payable on or before March 1 of each year to the Office of the State Fire Marshal. Any licensed manufacturer, distributor or wholesaler permitted to sell fireworks at wholesale or retail, pursuant to Section 1623 of this title, may appl…

the State Fire Marshal. A. Any wholesaler, manufacturer or distributor who sells retail fireworks licenses, pursuant to paragraph 4 of Section 1625 of this title, shall deliver to the Office of the State Fire Marshal on January 31 and July 31 of each calendar year all copies of r…

All license fees specified in Section 1625 of this title shall be collected by the Office of the State Fire Marshal and shall be paid to the State Treasurer of the State of Oklahoma, to be placed to the credit of the State Fire Marshall Revolving Fund. Added by Laws 1969, c. 337,…

discharging. A. 1. No person shall knowingly sell, purchase or deliver, or cause to be sold, purchased or delivered, fireworks for resale to any other person who does not possess a valid license under this act. It shall be unlawful for a distributor, wholesaler or retailer, licen…

A. Violation of any provision of this act is a misdemeanor punishable as follows: 1. Discharging fireworks or igniting aerial luminaries in violation of this act shall be punishable by a fine not to exceed One Hundred Dollars ($100.00); and 2. Illegal sale, violation of licensing…

Nothing in this act shall be construed as applying to shipping, sale, possession or use of display fireworks when displayed by holders of a permit for a public display to be conducted in accordance with the rules and regulations of the State Fire Marshal Commission. Applications …

transportation. It shall be unlawful for any person to sell display fireworks to any holder of a permit unless the seller possesses a valid manufacturer's, distributor's or wholesaler's license under Section 1621 et seq. of this title. No person shall ship Display Fireworks into …

ordinance. The provisions of this act shall be construed as imposing minimum requirements and shall not be construed as prohibiting any city or town within the State of Oklahoma from passing such ordinances as may be deemed necessary to properly regulate or prohibit the sale and …

facilities. No person shall engage in the business of manufacturing Display Fireworks without first requesting the State Fire Marshal to conduct a fire and safety inspection and receiving certification that a satisfactory inspection was conducted. All manufacturers of Display Fir…

A. Every retail sale of fireworks by a wholesaler, distributor, manufacturer or a retailer shall be subject to the levy and collection of sales tax pursuant to the provisions of the Oklahoma State Tax Code. B. Every retail fireworks location shall possess a valid current sales ta…

A. The purpose of this act is to enact a licensing program for outdoor display fireworks for Oklahoma entities and a licensing program for individuals conducting outdoor fireworks displays in this state. The purpose of these programs is to ensure a level of competence that promot…

A. An individual or entity shall have the appropriate Oklahoma license or permit to conduct an outdoor fireworks display on or after January 1, 2013. B. To receive a manufacturer, distributor or wholesaler license, an applicant shall make application to the State Fire Marshal on …

If an applicant for an outdoor display operator license complies with the requirements of this act and the rules of the State Fire Marshal, the State Fire Marshal shall issue the license within sixty (60) days of receiving the application. The term of the license is three (3) yea…

A holder of an operator's license with an unexpired license may apply for a new license at any time before the license expires. Added by Laws 2011, c. 238, § 4, eff. May 1, 2012.

license. The State Fire Marshal may refuse to grant, or may suspend, revoke, or refuse to renew, any license or certification held under the provisions of this act. The provisions of the Administrative Procedures Act shall govern all matters and procedures respective to hearings …

A. The State Fire Marshal shall establish a program for licensure of outdoor display operators. To receive licensure, an individual shall apply for licensure to the State Fire Marshal on a form to be prescribed by the State Fire Marshal, shall be at least twenty-one (21) years of…

A. It is unlawful for anyone other than a licensed outdoor display operator to conduct an outdoor display using only display fireworks. B. It is unlawful for any licensed outdoor display operator to conduct an outdoor fireworks display except in accordance with NFPA 1123. C. It i…

Any person or entity that stores fireworks or pyrotechnic materials, or both, that are defined as consumer fireworks 1.4G, display fireworks 1.3G, Articles, Pyrotechnic 1.4G or 1.4S as defined by the United States Department of Transportation (DOT) in Title 49 of the Code of Fede…

The State Fire Marshal shall administer and enforce the provisions of this act and may call upon any federal, state, county, or municipal officer or employee for assistance. The State Fire Marshal may promulgate rules to carry out the responsibilities under this act, including ru…

As used in Sections 1701 through 1707 of this title: 1. "Contractor" includes all prime and general contractors, subcontractors, independent contractors and persons engaged in contract labor who through negotiations or competititve bidding enter into contracts to furnish labor, m…

contractors - Violations and liability - Exemptions. A. All contractors as defined in Section 1701 of this title shall have and be able to prove current employer identification numbers issued to them by the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the…

contracts. To the end that the State of Oklahoma and the political subdivisions thereof may receive all taxes due in every instance, nonresident contractors desiring to engage in, prosecute, follow, or carry on the business of contracting shall give written notice by certified ma…

Waiver. Notwithstanding the provisions of Sections 1103 and 1731 of Title 69 of the Oklahoma Statutes, every nonresident contractor, including those in the position of subcontractor, subject to the provisions of this article, before actually commencing work or undertaking to perf…

Every contractor shall provide the information required in subsection A of Section 1701.1 of this title and shall provide proof of the executed bond provided by Section 1703 of this title, if required, to the agency or entity administering the contract before actually commencing …

Every such contractor shall also give written notice to the Tax Commission, the Oklahoma Employment Security Commission, the State Industrial Court, and the county assessor of each county in which such contract work or service has been performed, by certified mail, with return re…

(a) An action against any contractor or the surety on any bond required by this article may be brought in any court of competent jurisdiction in Oklahoma County or any county in which any work under any such contract is performed. The entering into of any contract for the perform…

Any contractor who, or which, fails to make and file a bond or to give the notices to the Oklahoma Tax Commission, the Employment Security Commission, the Workers' Compensation Court, and the county assessor of each county involved, as required by Sections 1701 through 1706 of th…

public project bids - Penalties. A. All contractors as defined in Section 1701 of this title signing any contract to provide materials or labor on a public construction project in this state shall show proof of all documentation required pursuant to Section 1701.1 of this title. …

enforcement. The Oklahoma Tax Commission, Oklahoma Workers’ Compensation Court, Department of Labor, CompSource Oklahoma and Oklahoma Employment Security Commission shall share information and coordinate investigative and enforcement efforts for the purpose of detecting those con…

Cooperative, nonprofit, membership corporations organized or operating under the provisions of the Rural Electric Cooperative Act, Senate Bill No. 141, as enacted by the Seventeenth Oklahoma Legislature, for the generation, transmission and distribution of electric energy, are he…

Within sixty (60) days after this act shall become effective, each Cooperative shall file with the Oklahoma Tax Commission, on forms prescribed thereby, a statement of its total gross receipts derived from the sale and distribution of electric energy during the period beginning J…

taxes. There is hereby levied on each Cooperative an annual tax which shall equal two percent (2%) of the gross receipts derived by it from the sale and distribution of electric energy during the calendar year. The tax hereby levied shall be payable monthly according to, and as a…

For the purposes of this act "property" shall include any and all property, tangible and intangible, real, personal, and/or mixed, used or intended for use, in generation, transmission and distribution of electric energy, and for the operation and maintenance of such rural electr…

On or prior to the first day of May, 1943, and on or before the first day of March of each succeeding year, each such cooperative shall file with the Oklahoma Tax Commission, on forms prescribed by said Commission, a statement of the total number of miles of line of such cooperat…

All monies, funds and revenues arising, collected, received, by the Oklahoma Tax Commission pursuant to the provisions of this act shall be applied as follows: (a) Five percent (5%) of all monies collected under the provisions of this act shall be paid to the State Treasurer and …

The provisions of this act shall be liberally construed. Laws 1943, p. 179, § 7; Laws 1965, c. 215, § 1.

The words or term "real estate mortgage" as used in this article shall be understood to include every species of conveyance intended to secure the payment of money by lien upon real estate. Any contract for the sale of real estate in which title is retained in the vendor for the …