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SENATE FLOOR VERSION
February 27, 2023
COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 1035 By: Coleman of the Senate
and
Marti of the House
An Act relating to alcoholic beverages; amending 37A
O.S. 2021, Section 5 -135, as amended by Sectio n 1,
Chapter 324, O.S.L. 2022 (37A O.S. Supp. 2022,
Section 5-135), which relates to monthly tax reports ;
removing authorization of the Oklahoma Tax Commission
to audit certain licensee; and providing an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 37A O.S. 2021, Section 5 -135, as
amended by Section 1, Chapter 324, O.S.L. 2022 (37A O.S. Supp. 2022,
Section 5-135), is amended to read as follows:
Section 5-135. A. Every mixed beverage tax permit holder, or
any person transacting business subject to t he gross receipts tax
levied by Section 5-105 of this title, shall file with the Oklahoma
Tax Commission a monthly report for each place o r location of
business, on or before the twentieth day of the month immediately
following the month of receipt . The reports shall be made under
oath, on forms prescribed by the Tax Commission, which shall include
the following information:
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1. Name of mixed beverage tax permit holder;
2. Mixed beverage tax permit number;
3. Sales tax permit number;
4. Mixed beverage, caterer, public event or special event
license number;
5. Gross receipts fo r the month for the sale, preparation o r
service of mixed beve rages, ice and nonalcoholic beverages mixed
with alcoholic beverages;
6. Gross receipts for the month from ch arges for the privilege
of admission to a mixed beverage establishment which entitl es a
person to complimentary mixed bever ages or discounted pric es for
mixed beverages;
7. Total retail value of complimentary or discounted alcoholic
beverages served for t he month; and
8. Such other information as may be required by the Tax
Commission to enable it to collect taxes imposed as provided by law.
B. The gross receipts tax levied by Section 5-105 of this title
shall be calculated by multiplying the tax rate, thirteen and one-
half percent (13.5%), and the total gross receipts for ea ch month
from the sale, preparation or serv ice of mixed beverages, ice and
nonalcoholic beverages mixed with alcoholic beverages, the total
gross receipts of charges received for admission to mixed bever age
establishments, as provided in paragraph 6 of sub section A of this
section, and the total re tail value of complimen tary or discounted
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mixed beverages. Gross receipts from the sale of food prepared with
alcoholic beverages shall not be included in the calculation of the
monthly tax liability. The tax du e for the preceding month shall
accompany the report required in s ubsection A of this section. All
taxes, penalties and interest imposed by the Oklahoma Alcoholic
Beverage Control Act may be paid in the form of electronic funds
transfer or by a personal o r company check, cashier’s check,
certified check or postal money order payable to the Tax Commission.
C. If the gross receipts tax levied pursuant to the provisions
of Section 5-105 of this title is not paid on or before the
twentieth day of eac h month, the tax shall be delinquent, and
interest and penalty shal l accrue on and from the twenty-first day
of each month, pursuant to the provisions of the Uniform Tax
Procedure Code.
D. Every licensed wholesa ler of alcoholic beverages in this
state shall file with the Tax Comm ission a monthly report, under
oath, on forms prescribed by the Tax Commission, which shall include
the name, location and mixed beverage tax permit number of each
mixed beverage, caterer , public event or special event licensee to
whom the licensed wholesa ler sold alcoholic beverages during the
report month.
E. If the report required by subsection A of this section is
not filed with the Tax Commission on or before the twentieth day of
the month, the Tax Commission may assess an a dditional penalty of
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Five Dollars ($5.00) for each day thereafter tha t the report is not
filed pursuant to the provisions of this section. The Tax
Commission may waive the penalty assessed pursuant to the provisio ns
of the Uniform Tax Procedure Code; prov ided, however, the additio nal
penalty, if assessed, shall not exceed an amount equal to twice the
amount of tax due for the period for which such report was required
to be filed, or the sum of Three Hundred Dollars ($300.00),
whichever is greater.
F. Taxes paid as provided by law represented by accou nts
receivable which are found to be worthless or uncollectible may be
credited upon subsequent reports and remittances of such tax, in
accordance with rules promulgate d by the Tax Commission. If such
accounts are thereafter collected , the same shall be r eported and
the tax shall be paid upon the amount so collected.
G. In addition to any other authority granted by law, the Tax
Commission is hereby authorized to audit any mixed beverage, beer
and wine, caterer, public event or specia l event licensee to
determine if the correct amount of tax payable under Section 5-105
of this title has been collected.
SECTION 2. This act shall become effective November 1, 2023.
COMMITTEE REPORT BY: COMMITTEE ON BUSINESS AND COMMERCE
February 27, 2023 - DO PASS AS AMENDED BY CS