reglab/housing_qa huggingface dataset:
37A OK Stat § 37A-4-105 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-4-105. County occupational tax.

|Counties are hereby authorized to levy an annual occupational tax for the privilege of operating as a retailer, mixed beverage, beer and wine, caterer, public event or special event licensee or as a bottle club, within their respective jurisdictions and not located in a municipality levying an occupation tax as provided by Section 4-104 of this title, not to exceed the state license fee for such licensees; provided, the tax shall be levied only by the county in which such licensee has its principal place of business. All revenues derived from any such annual occupational tax shall be deposited in the general revenue fund of the county. This section shall not give any county any right to determine or regulate the issuance of any license, except as specifically provided for in this section, as the ABLE Commission shall have exclusive authority as to issuance and regulations of licenses. No county may prescribe rules or regulations in conflict with or in addition to the statutes of this state or the rules of the ABLE Commission. No licensee shall be held liable for engaging in business otherwise authorized under this act with any other mixed beverage, beer and wine, caterer, public event or special event licensee or bottle club solely because such other party has failed to pay any occupational tax due under this section. |Counties which levy an occupational tax under this section shall make an annual report to the ABLE Commission, covering the fiscal year, showing the number and class of licensees subject to the tax, and the amount of money received therefrom, which information is to be included in the annual report of the ABLE Commission submitted to the Governor, and transmitted to the Legislature.Added by Laws 2016, c. 366, § 102, eff. Oct. 1, 2018. Amended by Laws 2017, c. 364, § 22, eff. Oct. 1, 2018; Laws 2018, c. 215, § 1, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 307, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-4-106 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-4-106. Enforcement of the Oklahoma Alcoholic Beverage Control Act.

|All sheriffs, marshals and police officers, all district and city or town attorneys and all employees of the ABLE Commission, shall diligently enforce all provisions of the Oklahoma Alcoholic Beverage Control Act. If any such person shall fail or refuse to do or perform any duty required by the provisions of such statutes, he or she shall be removed from office as hereinafter provided. In all cases where any sheriff, marshal, police officer, district or city or town attorney shall fail or refuse to perform any such duty, a petition shall be filed in the district court of the county wherein such person resides, in the name of the state, upon the recommendation of a grand jury or on the relation of the board of county commissioners or of any attorney appointed by the Governor under the provisions of applicable statutes. In all cases where an employee of the ABLE Commission fails to perform any duty imposed upon him or her, such failure shall constitute cause for the termination of any such employee as provided by law. The Oklahoma State Bureau of Investigation and the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control shall also have enforcement authority for the provisions of the Oklahoma Alcoholic Beverage Control Act with the power to initiate complaints with the ABLE Commission and by filing charges, if appropriate, with the district attorney in the county where the violation occurred. |Added by Laws 2016, c. 366, § 103, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-102 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-102. Intent of excise tax.

|The excise tax levied by the Alcoholic Beverages Governance Act is hereby declared and intended to be a direct tax upon the ultimate retail consumer of alcoholic beverages in this state, and when such tax is paid by, or collected from, any other person, as herein provided for, such payment shall be considered as an advance payment for convenience and facility only, and such tax shall thereafter be added to the price of such alcoholic beverages and recovered from the ultimate retail consumer thereof. |Added by Laws 2016, c. 366, § 105, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-103 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-103. Excise tax exemptions.

|A. The excise tax levied by Section 104 of this act shall not apply to: |1. Alcohol used exclusively for industrial purposes by the holder of an industrial license;2. Alcohol lawfully withdrawn and used free of tax under a tax-free permit issued by the United States government;3. Alcoholic beverages used exclusively by licensed physicians and dentists in the bona fide practice of their professions or by licensed pharmacists in compounding prescriptions;4. Beer, cider and wine made for personal use pursuant to a personal use permit issued as provided in Section 70 of this act;5. Wine used exclusively for sacramental purposes in bona fide religious ceremonies;6. Alcoholic beverages, not exceeding one (1) liter, imported into this state by the possessor for his or her own personal use;7. Alcoholic beverages provided to attendees, free of charge, at charitable events licensed and approved by the ABLE Commission; and8. Mixed beverage and public event licensees which utilize the services of a licensed caterer.B. As a condition precedent to the allowance of any exemption authorized by subsection A of this section:1. If a license or permit is required by the Oklahoma Alcoholic Beverage Control Act, for such use, the person claiming any such exemption must have obtained from the ABLE Commission the license or permit authorizing such exempt use; and2. There must be furnished such proof of the exclusive use for such exempt purposes as the Oklahoma Tax Commission may require.Added by Laws 2016, c. 366, § 106, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-106 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-106. Gross receipt tax revenue - General Revenue Fund.

|All revenues generated from the gross receipts tax levied pursuant to Section 108 of this act shall be paid to the State Treasurer and placed to the credit of the General Revenue Fund of the State of Oklahoma. |Added by Laws 2016, c. 366, § 109, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-108 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-108. Promulgation of rules to implement reporting method of taxing - Payment of excise tax on beer.

|A. The Oklahoma Tax Commission shall promulgate rules to implement a reporting method of taxing all alcoholic beverages sold or delivered in this state to eliminate the use of any type of stamps. |B. Except as otherwise provided by subsection C of this section, payment of the excise tax levied by the Oklahoma Alcoholic Beverage Control Act, with respect to beer shall be made by the manufacturer or brewer as to all beer produced by such brewer within the state for sale within this state, and shall be made by the importing manufacturer or beer distributor who is the original consignee of beer manufactured or produced outside of this state as to all beer imported into this state by such importing licensee. It is the duty of each Oklahoma licensed brewer with respect to beer produced by such brewer within this state, and of each Oklahoma licensed beer distributor as to beer produced outside of this state and imported into this state by such beer distributor, to pay the excise tax on such beer to the Oklahoma Tax Commission as hereinafter provided.C. A brewer that distributes beer produced by the brewer within the state without making delivery of beer to a person or entity licensed as a beer distributor pursuant to the Oklahoma Alcoholic Beverage Control Act and which distributes the beer so produced within the state only through the same legal entity holding a brewer license, small brewer license, or brewpub license shall make payment of the excise tax levied by the Oklahoma Alcoholic Beverage Control Act with respect to sales of beer made by the brewer for consumption on the premises and off the premises at which the beer is manufactured by the brewer, or such other premises as permitted by law, and beer distributed through the legal entity holding the brewer license, small brewer license, or brewpub license. If distribution of beer is made by an entity holding a beer distributor’s license, the payment of the excise tax shall be made by the entity making such distribution.D. Notwithstanding any other provision of law, the tax levied by the Oklahoma Alcoholic Beverage Control Act shall be part of the gross proceeds or gross receipts from the sale of alcoholic beverages, as those terms are defined in paragraph 12 of Section 1352 of Title 68 of the Oklahoma Statutes.Added by Laws 2016, c. 366, § 111, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 27, emerg. eff. May 7, 2019; Laws 2021, c. 555, § 1, eff. July 1, 2021.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-109 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-109. Credit or refund for money paid for stamps.

|The Oklahoma Tax Commission shall have authority to allow credit for or make refunds of any money paid for stamps issued by the Tax Commission in payment of state excise tax by the manufacturer or brewer pursuant to authority granted by the Tax Commission. All applications to the Tax Commission for credit or replacement under the provisions of this section shall be verified by affidavit and all proof and evidence supporting such application shall be made in strict conformity with the rules of the Tax Commission setting forth the requirements in connection with such evidence and application. |Added by Laws 2016, c. 366, § 112, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 28, emerg. eff. May 7, 2019.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-112 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-112. Distributor permit - Wholesaler permit - Permit applications.

|A. All manufacturers, importers, brokers and others who sell alcoholic beverages to a wholesaler in Oklahoma, regardless of whether the sale is consummated within or without the State of Oklahoma, shall obtain a distributor permit from the Oklahoma Tax Commission. |B. Any person having a wholesaler's license shall obtain a wholesaler permit from the Tax Commission.C. A distributor permit or wholesaler permit may be obtained by filing a verified permit application with the Tax Commission on a form furnished by the Tax Commission.Added by Laws 2016, c. 366, § 115, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-113 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-113. Furnishing of permits prior to selling or purchasing alcoholic beverages - Itemized and verified record of monthly sales or purchases.

|A. The Oklahoma Tax Commission, as provided by the Uniform Tax Procedure Code, may issue a distributor permit or wholesaler permit to any person who sells alcoholic beverages to a wine and spirits wholesaler or beer distributor or to any person having a wholesaler license. |B. Each wholesaler or beer distributor shall furnish a copy of the wholesaler or distributor permit to manufacturers, brewers, importers, brokers and others who sell alcoholic beverages prior to purchasing alcoholic beverages from a holder of a wholesaler or distributor permit. Each manufacturer, brewer, importer, broker and other who sells alcoholic beverages shall furnish a copy of the wholesaler or distributor permit to the wine and spirits wholesaler or beer distributor prior to selling alcoholic beverages to a wholesaler or distributor.C. Holders of distributor permits or wholesaler permits shall maintain an itemized and verified record for the preceding calendar month of all sales or purchases of alcoholic beverages and shall transmit the verified record to the Tax Commission on or before the tenth day of each month, upon a form prescribed and furnished by the Tax Commission. Permit holders shall maintain records of sales and purchases of alcoholic beverages for three (3) years.Added by Laws 2016, c. 366, § 116, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 29, emerg. eff. May 7, 2019.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-114 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-114. Unpaid taxes - Contraband - Violations - Penalties - Application of Uniform Tax Procedure Code.

|A. All bottles or other original containers of alcoholic beverages in the possession of any person upon which the taxes have not been paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules thereunder are declared to be contraband. Any duly authorized employee of the ABLE Commission or the Oklahoma Tax Commission is authorized to seize the same, and such containers of alcoholic beverages so seized shall be subject to confiscation and forfeiture by the Tax Commission as hereinafter provided. |B. If, upon examination of invoices or from other investigation, the Tax Commission finds that any alcoholic beverages have been sold without tax payment as required by the Oklahoma Alcoholic Beverage Control Act, the Tax Commission shall have the power to require such person to pay to the Tax Commission as such tax a sum equal to twice the amount of the tax due. If any person is unable to furnish evidence to the Tax Commission of excise tax payment to cover purchases of alcoholic beverages made by such person, the prima facie presumption shall arise that such alcoholic beverages were sold without excise tax payment.It is expressly provided, except where specific provisions of the Oklahoma Alcoholic Beverage Control Act require otherwise, that the procedures and remedies contained in the Uniform Tax Procedure Code of the Oklahoma Statutes in connection with the making of assessments, and the enforcement and collection thereof, the penalties and interest to be applied, all lien and tax warrant provisions, all incidental remedies, including procedure for an injunction, and all other provisions of the Uniform Tax Procedure Code which may be applied or used to enforce the provisions of the Oklahoma Alcoholic Beverage Control Act, shall be applicable and available to the Tax Commission in administering the provisions hereof and collecting the taxes herein levied on alcoholic beverages.Added by Laws 2016, c. 366, § 117, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-115 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-115. Power and authority of ABLE Commission or Oklahoma Tax Commission employees to enter and examine licensed premises.

|Any employee of the ABLE Commission or the Oklahoma Tax Commission shall have power and authority, without a warrant, to enter and examine the licensed premises of all licensees to determine whether any licensee possesses any container of alcoholic beverage upon which the taxes have not been paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules thereunder, and if such employee shall find any such container of alcoholic beverages, he or she shall immediately seize the same. Such employees of the ABLE Commission or the Tax Commission shall be given free access to and shall not be hindered or interfered with in their examination of the licensed premises of any licensees, and, in case any such employee is denied free access or is hindered or interfered with in making such examination, any license held by the person preventing such free access or interfering with or hindering such employee shall be subject to suspension or revocation. |Added by Laws 2016, c. 366, § 118, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-116 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-116. Hearing to determine whether taxes are unpaid - Order to confiscate and forfeit.

|A. After the seizure of such container of alcoholic beverage upon which the taxes have not been paid, any officer or employee of the ABLE Commission, designated in writing by the Director, shall hold a hearing to determine whether the container of alcoholic beverage seized did not have the necessary taxes paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules thereunder. The ABLE Commission shall give not less than seven-days' notice of the time and place of such hearing to the owner of such container of alcoholic beverage, if known, and also to the person in whose possession such container was found, if such person is known, and if such person in possession is not the owner of the property. The Director, or any employee of the ABLE Commission, designated to conduct such hearing, shall have power to administer oaths and the power to issue subpoenas requiring the attendance of and the giving of testimony by witnesses and subpoenas duces tecum requiring the production of books, papers, records and memoranda. |B. Pursuant to such hearing, the ABLE Commission shall determine whether the container of alcoholic beverage seized did not have the taxes paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules thereunder, and upon a decision to that effect, an order shall be entered that such container of alcoholic beverage is confiscated and forfeited to the State of Oklahoma. The ABLE Commission shall give notice of such order to the owner of such container of alcoholic beverage, if known, and also to the person in whose possession the property so taken was found, if such person is known, and if such person in possession is not the owner of the property.Added by Laws 2016, c. 366, § 119, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-117 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-117. Sale of forfeited alcoholic beverage.

|After an order of forfeiture, and when a proceeding for judicial review of the order has been concluded or the time for judicial review has expired, the ABLE Commission, to the extent that its order is sustained on review, shall sell such forfeited alcoholic beverage at such time and place and in such manner as it deems advisable. Proceeds of such sales shall be deposited with the State Treasurer for the credit of the General Revenue Fund of the State of Oklahoma. |Added by Laws 2016, c. 366, § 120, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-118 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-118. Possession of alcoholic beverage for which excise tax has not been paid - Misdemeanor - Suspension or revocation of license.

|Every person who shall possess more than one (1) liter of alcoholic beverage, the bottle or other original container upon which the excise tax levied by Section 104 of this act has not been paid as provided for by the Oklahoma Alcoholic Beverage Control Act, shall be guilty of a misdemeanor, and if such person is the holder of a license under the Oklahoma Alcoholic Beverage Control Act, such license shall be subject to revocation or suspension by the ABLE Commission. The Oklahoma Tax Commission may promulgate rules for hearings on a revocation of a license for violation of the provisions of this section. Provided, the ABLE Commission may suspend any license for a violation of this section for a period of thirty (30) days with notice of hearing as the ABLE Commission may determine. |Added by Laws 2016, c. 366, § 121, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-119 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-119. Alcoholic beverages other than beer - Sealed cases required.

|Every manufacturer of alcoholic beverages other than beer shall package, ship, store and deliver same in cases, and no alcoholic beverage other than beer shall be sold, shipped, stored or delivered by any such manufacturer except in sealed cases. Every manufacturer of alcoholic beverages other than beer shall serially number such cases on the end of the case where the brand and product are identified. All such cases shall be sealed by tape or such other method as the ABLE Commission by rule may provide so that the contents of such cases cannot be removed without breaking or destroying such seal. It shall be unlawful for any person to remove the alcoholic beverage contents of a case so sealed without breaking or destroying such seal. No wholesaler or beer distributor shall receive or accept any alcoholic beverages other than beer in this state except in sealed cases so numbered. Any holder of a license or permit violating the provisions of this section shall be subject to revocation or suspension of the license. |Added by Laws 2016, c. 366, § 122, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-120 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-120. Licensees required to keep books and records.

|All licensees under the Oklahoma Alcoholic Beverage Control Act shall keep books and records with regard to alcoholic beverages which shall contain such information and itemization thereof as the ABLE Commission may prescribe by rule. All books, records, inventories, invoices and other accounting documents required by the Oklahoma Alcoholic Beverage Control Act shall be kept for three (3) years and shall at all times be available for inspection by duly authorized representatives of the ABLE Commission or the Oklahoma Tax Commission. |Added by Laws 2016, c. 366, § 123, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.