Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1035 Compare Versions

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4		-	An Act
5		-	ENROLLED SENATE
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 59th Legislature (2023)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 1035 By: Coleman of the Senate
7	37
8	38		and
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10	40		Marti of the House
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15	45		An Act relating to alcoholic beverages; amending 37A
16	46		O.S. 2021, Section 5-135, as amended by Sectio n 1,
17	47		Chapter 324, O.S.L. 2022 (37A O.S. Supp. 2022,
18	48		Section 5-135), which relates to monthly tax reports ;
19	49		providing acceptable percentages of collected amounts
20	50		provided in audits to be deemed in compliance;
21	51		allowing for a deduction of gross receipts under
22	52		certain conditions; providing for the promulgation of
23	53		rules by Oklahoma Tax Commission; and providing an
24	54		effective date.
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29		-	SUBJECT: ABLE audit
30		-
31	59		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
32		-
33	60		SECTION 1. AMENDATORY 37A O.S. 2021, Section 5-135, as
34	61		amended by Section 1, Chapter 324, O.S.L. 202 2 (37A O.S. Supp. 2022,
35	62		Section 5-135), is amended to read as follows:
36		-
37	63		Section 5-135. A. Every mixed beverage tax permit holder, or
38	64		any person transacting business subject to the gross receipts tax
39	65		levied by Section 5-105 of this title, shall file with the Oklahoma
40	66		Tax Commission a monthly report for each place o r location of
41	67		business, on or before the twentieth day of the month immediately
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	69	+	SB1035 HFLR Page 2
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42	95		following the month of receipt. The reports shall be made under
43	96		oath, on forms prescribed by the Tax Commission, wh ich shall include
44	97		the following information:
45		-
46	98		1. Name of mixed beverage tax permit holder;
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48		-	ENR. S. B. NO. 1035 Page 2
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50	99		2. Mixed beverage tax permit number;
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52	100		3. Sales tax permit number;
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54	101		4. Mixed beverage, caterer, public event or special event
55	102		license number;
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57	103		5. Gross receipts fo r the month for the sale, preparation or
58	104		service of mixed beve rages, ice and nonalcoholic beverages mixed
59	105		with alcoholic beverages;
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61	106		6. Gross receipts for the month from charges for the privilege
62	107		of admission to a mixed beverage establishment which entitl es a
63	108		person to complimentary mixed bever ages or discounted pric es for
64	109		mixed beverages;
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66	110		7. Total retail value of complimentary or discounted alcoholic
67	111		beverages served for the month; and
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69	112		8. Such other information as may be required by the Tax
70	113		Commission to enable it to collect taxes imposed as provided by law.
71		-
72	114		B. The gross receipts tax levied by Section 5-105 of this title
73	115		shall be calculated by multiplying the tax rate, thirteen and one-
74	116		half percent (13.5%), and the total gross receipts for ea ch month
75	117		from the sale, preparation or service of mixed beverages, ice and
76	118		nonalcoholic beverages mixed with alcoholic beverages, the total
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	120	+	SB1035 HFLR Page 3
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77	146		gross receipts of charges received for admission to mixed beverage
78	147		establishments, as provided in paragraph 6 of sub section A of this
79	148		section, and the total retail value of complimen tary or discounted
80	149		mixed beverages. Gross receipts from the sale of food prepared with
81	150		alcoholic beverages shall not be included in the calculation of the
82	151		monthly tax liability. The tax du e for the preceding month shall
83	152		accompany the report required in s ubsection A of this section. All
84	153		taxes, penalties and interest imposed by the Oklahoma Alcoholic
85	154		Beverage Control Act may be paid in the form of electronic funds
86	155		transfer or by a personal o r company check, cashier’s check,
87	156		certified check or postal money order payable to the Tax Commission.
88		-
89	157		C. If the gross receipts tax levied pursuant to the provisions
90	158		of Section 5-105 of this title is not paid on or before the
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92		-	ENR. S. B. NO. 1035 Page 3
93	159		twentieth day of eac h month, the tax shall be delinquent, and
94	160		interest and penalty shal l accrue on and from the twenty-first day
95	161		of each month, pursuant to the provisions of the Uniform Tax
96	162		Procedure Code.
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98	163		D. Every licensed wholesaler of alcoholic beverages in this
99	164		state shall file with the Tax Co mmission a monthly report, under
100	165		oath, on forms prescribed by the Tax Commission, which shall include
101	166		the name, location and mixed beverage tax permit number of each
102	167		mixed beverage, caterer, public event or special event licensee to
103	168		whom the licensed whole saler sold alcoholic beverages during the
104	169		report month.
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106	197		E. If the report required by subsection A of this section is
107	198		not filed with the Tax Commission on or before the twentieth day of
108	199		the month, the Tax Commission may assess an a dditional penalty of
109	200		Five Dollars ($5.00) for each day thereafter tha t the report is not
110	201		filed pursuant to the provisions of this section. The Tax
111	202		Commission may waive the penalty assessed pursuant to the provisions
112	203		of the Uniform Tax Procedure Code; prov ided, however, the additi onal
113	204		penalty, if assessed, shall not exceed an amount equal to twice the
114	205		amount of tax due for the period for which such report was required
115	206		to be filed, or the sum of Three Hundred Dollars ($300.00),
116	207		whichever is greater.
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118	208		F. Taxes paid as provided by law represented by accounts
119	209		receivable which are found to be worthless or uncollectible may be
120	210		credited upon subsequent reports and remittances of such tax, in
121	211		accordance with rules promulgated by the Tax Commission. If such
122	212		accounts are thereafter collected , the same shall be reported and
123	213		the tax shall be paid upon the amount so collected.
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125	214		G. In addition to any other authority granted by law, the Tax
126	215		Commission is hereby authorized to audit any mixed beverage, beer
127	216		and wine, caterer, public event or specia l event licensee to
128	217		determine if the correct amount of tax payable under Section 5-105
129	218		of this title has been collected. The taxpayer shall be deemed to
130	219		be in compliance if such an audit reveals that the amount collected
131	220		is within the following percentages of the amount of tax payable:
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133	248		1. For spirits, eighty-four percent (84%) to one hundred
134	249		sixteen percent (116%);
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136		-	ENR. S. B. NO. 1035 Page 4
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138	250		2. For wine, ninety percent (90%) to one hundred ten percent
139	251		(110%);
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141	252		3. For beer sold at draft and not in or iginal packages, eighty-
142	253		six percent (86%) to one hundred fourteen percent (114%); and
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144	254		4. For beer sold in or iginal packages, ninety-five percent
145	255		(95%) to one hundred five percent (105%).
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147	256		H. A deduction not to exceed ten percent (10%) of the gross
148	257		receipts tax liability levied pursuant to Section 5-105 of this
149	258		title and determined by an audit of the purch ases from wholesalers
150	259		of a mixed beverage, beer and wine, caterer, public even t, or
151	260		special event licensee shall be allowed for properly documented
152	261		losses attributable to breakage, spillage, theft, fire, or other
153	262		occurrences. The Tax Commission may pr omulgate rules to provide for
154	263		loss deductions in addition to the ten percent (10%) allowance and
155	264		for the documentation required to properly verify loss claim
156	265		amounts.
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158	266		SECTION 2. This act shall become effective November 1, 2023.
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161		-	ENR. S. B. NO. 1035 Page 5
162		-	Passed the Senate the 22nd day of March, 2023.
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166		-	Presiding Officer of the Senate
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169		-	Passed the House of Representatives the 20th day of April, 2023.
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173		-	Presiding Officer of the House
174		-	of Representatives
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176		-	OFFICE OF THE GOVERNOR
177		-	Received by the Office of the Governor this _______ _____________
178		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
179		-	By: _______________________________ __
180		-	Approved by the Governor of the State of Oklahoma this _____ ____
181		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
182		-
183		-	_________________________________
184		-	Governor of the State of Oklahoma
185		-
186		-
187		-	OFFICE OF THE SECRETARY OF STATE
188		-	Received by the Office of the Secretary of State this __________
189		-	day of __________________, 20 _______, at _______ o'clock _______ M.
190		-	By: _______________________________ __
	268	+	COMMITTEE REPORT BY: COMMITTEE ON ALCOHOL, TOBACCO AND CONTROLLED
	269	+	SUBSTANCES, dated 04/12/2023 - DO PASS.