Compare Versions - OK SB47 : Oklahoma 2025 Regular Session

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28	53		STATE OF OKLAHOMA
29	54
30	55		1st Session of the 60th Legislature (2025)
31	56
32		-	COMMITTEE SUBSTITUTE
33		-	FOR
34	57		SENATE BILL 47 By: Dossett
35	58
36	59
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40		-	~~COMMITTEE SUBSTITUTE~~
	63	+	AS INTRODUCED
41	64
42	65		An Act relating to fee on coin-operated music and
43	66		amusement devices; amending 68 O.S. 2021, Section
44	67		1503, which relates to amount of lice nse fee; making
45	68		language gender neutral; modifying annual fee on
46	69		certain coin-operated devices; updating statutory
47	70		language; and providing an effective date .
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52	75		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
53	76		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1503, is
54	77		amended to read as follows:
55	78		Section 1503. A. Every person who owns and has available to
56	79		any of the public for operation, or who permits to be operated in or
57	80		on his or her place of business, coin -operated devices shall pay for
58	81		such privilege an annual fee. A fee shall be required for each
59	82		machine, regardless of the number of coin slots, if the machine,
60	83		upon insertion of a coin, token , or similar object, provides music,
61	84		amusement, or entertainment or dispenses one or more products
62	85		separate and apart from any other provider of music, am usement, or
63	86		entertainment or dispenser of one or more products. The test to
	87	+	determine whether the machine can operate separate and apart from
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90		-	determine whether the machine can operate separate and apart from
91	139		any other shall be whether the provi der or dispenser can still
92	140		function if separated from the others to which it is attached. When
93	141		multiple machines are placed on a single stand, a decal shall be
94	142		required for each machine as provided in Section 1501 et seq. of
95	143		this title. The annual fee re quired shall be as follows:
96	144		1. For each coin-operated music device or coin -operated
97		-	amusement device, Seventy-five Dollars ($75.00) ~~Fifty~~ Dollars
98		-	($50~~.00~~);
	145	+	amusement device, Seventy-five Dollars ($75.00) Thirty-seven Dollars
	146	+	and fifty cents ($37.50);
99	147		2. For each coin-operated vending device requiring a coin or
100	148		thing of value of twenty-five cents ($0.25) or more, Seventy -five
101	149		Dollars ($75.00);
102	150		3. For each coin-operated vending device requiring a coin or
103	151		thing of value of less than twenty -five cents ($0.25), Ten Dollars
104	152		($10.00);
105	153		4. For each coin-operated bulk vending device which vends one
106	154		or more products through a single distribution mechanism requ iring a
107	155		coin or thing of value of twenty -five cents ($0.25) or more, Five
108	156		Dollars ($5.00);
109	157		5. For each coin-operated bulk vending device which vends one
110	158		or more products through more than one but not more than five
111	159		distribution mechanisms, requiring a coin or thing of value of
112	160		twenty-five cents ($0.25) or more, Fifteen Dollars ($15.00). For
113	161		each coin-operated bulk vending device which vends one or more
	162	+	products through six or mor e distribution mechanisms, the
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140		-	products through six or more distribution mechanisms, the
141	214		appropriate number of fifteen -dollar decals will be required. The
142	215		number of decals required shall be determined by dividing the number
143	216		of distribution mechanisms by five and rounding to the next highest
144	217		whole number; and
145	218		6. For each coin-operated bulk vending device requiring a coin
146	219		or thing of value less than twenty -five cents ($0.25), Two Dollars
147	220		($2.00).
148	221		B. The annual fee required by this section shall be in lieu of
149	222		sales tax levied pursuant to Sections 1350 through 1372 of this
150	223		title.
151	224		C. In those instances where it is shown to the satisfaction of
152	225		the Oklahoma Tax Commission that a coin -operated device, upon which
153	226		an annual fee is imposed, will be placed available for use by the
154	227		public for a definite but limited period o f time less than one (1)
155	228		year, such as where displayed in connection with fairs, carnivals,
156	229		and places of amusement that operate only during certain seasons of
157	230		the year, the Tax Commission may issue a special decal therefor.
158	231		Such special decal may be issu ed for any number of calendar months
159	232		less than a full year , and shall indicate that it is a special
160	233		decal; and shall be for one or more calendar months and shall state
161	234		the precise months for which issued and shall not be transferred
162	235		from one machine to ano ther. The fee shall be computed and paid on
163	236		the basis of one-tenth (1/10) of the annual rate for the type of
	237	+	device operated, for each calendar month for which such special
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190		-	device operated, for each calendar month for which such special
191	289		decal is issued. In the event the mechanical device is made
192	290		available to the publ ic for a period beyond that for which the
193	291		special decal is issued, then a ful l year’s fee and penalty, as set
194	292		out in Section 1506 of this title, shall be due.
195	293		SECTION 2. This act shall become effective January 1, 2026.
196	294
197		-	60-1-~~1638~~ QD 2/13/~~2025 7~~:48:28 PM
	295	+	60-1-628 QD 12/18/2024 12:12:37 PM

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appropriate number of fifteen -dollar decals will be required. The

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number of decals required shall be determined by dividing the number

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of distribution mechanisms by five and rounding to the next highest

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whole number; and

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6. For each coin-operated bulk vending device requiring a coin

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or thing of value less than twenty -five cents ($0.25), Two Dollars

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($2.00).

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B. The annual fee required by this section shall be in lieu of

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sales tax levied pursuant to Sections 1350 through 1372 of this

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title.

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C. In those instances where it is shown to the satisfaction of

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the Oklahoma Tax Commission that a coin -operated device, upon which

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an annual fee is imposed, will be placed available for use by the

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public for a definite but limited period o f time less than one (1)

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year, such as where displayed in connection with fairs, carnivals,

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and places of amusement that operate only during certain seasons of

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the year, the Tax Commission may issue a special decal therefor.

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Such special decal may be issu ed for any number of calendar months

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less than a full year , and shall indicate that it is a special

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decal; and shall be for one or more calendar months and shall state

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the precise months for which issued and shall not be transferred

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from one machine to ano ther. The fee shall be computed and paid on

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the basis of one-tenth (1/10) of the annual rate for the type of

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB47 Compare Versions