Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB600

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/20/23  
Engrossed
3/1/23  
Refer
3/29/23  
Report Pass
4/20/23  
Enrolled
5/26/23  

Caption

Oklahoma Tax Commission; licenses and permits; authorizing the written protest of certain license and permit refusal within certain period. Effective date.

Impact

The bill is significant as it reforms aspects of the state's tax administration by enhancing transparency and fairness in the permit application process. By specifying that individuals must receive proper notice before the cancellation of permits, it aims to uphold the rights of business owners and protect them from abrupt changes in their ability to operate. Additionally, the amendments require the Tax Commission to issue a probationary permit for an initial period, allowing applicants time to comply with tax requirements without being immediately penalized for minor infractions.

Summary

Senate Bill 600 focuses on the regulation of licenses and permits under the purview of the Oklahoma Tax Commission. This legislation amends several sections of the Oklahoma Statutes, specifically addressing the procedures related to the issuance, renewal, and cancellation of business permits. It facilitates a structured process for individuals or entities whose applications for permits are denied, allowing them to protest the refusal and request a hearing before the Tax Commission. Furthermore, this bill updates previous language and clarifies existing laws to ensure they are gender-neutral and accessible for the populace.

Sentiment

Overall, the sentiment surrounding SB600 appears favorable, especially among business owners and advocates of regulatory reform. They recognize the bill as a progressive step that improves the administrative processes within the Tax Commission. However, there may be concerns regarding how strictly the Tax Commission will interpret and enforce the updated regulations, which could impact smaller businesses differently than larger entities. Stakeholders have expressed positivity towards the collaborative aspect of the bill, which offers a clear pathway for appealing decisions related to permit denials.

Contention

While there seems to be broad support for the provisions of SB600, potential points of contention could arise around the enforcement of permit regulations and the ability of smaller businesses to navigate the updated system. Furthermore, as the bill includes provisions for the Tax Commission to issue penalties for non-compliance, there could be debates regarding the balance between effective regulation and undue burdens on local businesses. The discussion reflected in committee meetings indicates a desire to enhance the state’s business-friendly environment while ensuring compliance with tax laws.

Companion Bills

No companion bills found.

Previously Filed As

OK SB600

Oklahoma Tax Commission; licenses and permits; authorizing the written protest of certain license and permit refusal within certain period. Effective date.

OK SB1659

Tax credits; modifying certain Oklahoma Equal Opportunity Education Scholarship Act reporting dates. Effective date.

OK SB1492

Oklahoma Secure and Fair Enforcement for Mortgage Licensing Act; authorizing certain licensees to work remotely under certain conditions. Effective date.

OK HB2701

Revenue and taxation; creating the Education Investment for Oklahoma Act; modifying the Equal Opportunity Education Scholarship Act; effective date.

OK HB3974

Education scholarships; Oklahoma Equal Opportunity Education Scholarship Act; definitions; effective date.

OK SB608

Oklahoma Tax Commission; authorizing applicant to file protest and request certain hearing within certain period; requiring notice of hearing. Effective date.

OK SB608

Oklahoma Tax Commission; authorizing applicant to file protest and request certain hearing within certain period; requiring notice of hearing. Effective date.

OK SB313

Oklahoma Vehicle License and Registration Act; authorizing combination of registration periods for certain license plates. Effective date.

OK HB1909

Revenue and taxation; Oklahoma adjusted gross income and taxable income; business license; Section 280E of Internal Revenue Code; effective date.

OK SB299

Income tax; modifying certain apportionment factor for calculation of Oklahoma taxable income. Effective date.

Similar Bills

OK HB1792

Classification of felony offenses; creating the Oklahoma Sentencing Modernization Act of 2024; classifications; punishment provisions; time-served requirements; effective date.

OK HB1792

Classification of felony offenses; creating the Oklahoma Crime Reclassification Act of 2023; effective date.

OK SB1590

Classification of felony offenses; creating the Oklahoma Crime Reclassification Act of 2022. Effective date.

OK HB3455

Classification of felony offenses; creating the Oklahoma Crime Reclassification Act of 2024; requiring persons who commit criminal offenses to be classified in accordance with certain structure; codification; effective date.

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.

OK SB622

Motor vehicles; making Service Oklahoma a separate and distinct agency. Effective date.

OK SB622

Motor vehicles; making Service Oklahoma a separate and distinct agency. Effective date.

OK HB1839

Motor vehicles; modifying definition; making Service Oklahoma a separate and distinct agency; effective date.