reglab/housing_qa huggingface dataset:
68 OK Stat § 68-1509 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1509. Prohibited devices not legalized - Fees not refunded.

|Nothing in Sections 1501 through 1512 of this title shall be construed to legalize any device that may be prohibited by any of the statutes of this state. The Oklahoma Tax Commission may assume that any device described in any application, and for which a fee is paid, is lawful and no claim for refund of any such fee will be entertained based on an owner's inability to operate such device because of any law of this state or for any other reason. |Amended by Laws 1988, c. 47, § 8, operative July 1, 1988.
68 OK Stat § 68-1509.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1509.1. Sale or distribution of coin-operated devices - Permit required - Rules and regulations.

|The Tax Commission shall issue permits for the sale or distribution of one or more coin-operated devices pursuant to the provisions of Sections 1509.2 et seq. of this title and shall adopt such rules and regulations as are necessary to implement such provisions. |Amended by Laws 1982, c. 292, § 4, eff. July 1, 1982; Laws 1988, c. 47, § 9, operative July 1, 1988.
68 OK Stat § 68-1509.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1509.2. Requirements to obtain permit.

|To obtain a permit to sell or distribute coin-operated devices, an applicant shall comply with the following requirements: |1. Be a resident of this state for two (2) years preceding the date of the application;2. Not be a convicted felon;3. Have obtained an Oklahoma Sales Tax Permit to be used exclusively to report the sale of coin-operated devices; and4. Be either an owner or partner of a business selling or distributing coin-operated devices.Laws 1981, c. 142, § 5, eff. Oct. 1, 1981; Laws 1982, c. 292, § 5, eff. July 1, 1982; Laws 1988, c. 47, § 10, operative July 1, 1988; Laws 1993, c. 146, § 24.
68 OK Stat § 68-1509.3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1509.3. Distributor's permit - Fees.

|A. The seller or distributor of coin-operated devices shall be required to purchase a distributor's permit at an annual fee of Two Hundred Dollars ($200.00). |B. The permit and fees required by this section shall be in lieu of any similar permit or fee requirements of any county or municipality.C. All permit fees collected hereunder shall be distributed in accordance with Section 1510 of this title.Amended by Laws 1982, c. 292, § 6, eff. July 1, 1982; Laws 1988, c. 47, § 11, operative July 1, 1988.
68 OK Stat § 68-1509.4 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1509.4. Failure to obtain permit - Purchase or sale of replay game - Application of act.

|A. Failure to obtain a permit under the provisions of this act shall be a misdemeanor, punishable by a fine in the amount of twice the permit fee required and ineligibility to apply for a permit for two (2) years from date of adjudication of a violation of this act. |B. Purchasing or selling a replay game shall be a felony.C. The provisions of this act shall not apply to retail sales to individuals for personal use. The licensing provisions of this act shall not apply to machines installed on federal military bases.Laws 1981, c. 142, § 7.
68 OK Stat § 68-1510 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1510. Distribution of revenues.

|It is hereby declared to be the purpose of this act to provide revenues for general government functions of the state government, and for that purpose and to that end, it is expressly provided that the revenue derived herefrom, including penalties, shall be deposited monthly to the credit of the General Revenue Fund of the state for the support of the state government, to be paid out only pursuant to appropriation by the Legislature. |Amended by Laws 1986, c. 223, § 43, operative July 1, 1986.
68 OK Stat § 68-1511 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1511. Fee in lieu of taxes.

|The fee herein levied is the exclusive fee to be imposed by the state, and is in lieu of all taxes upon coin-operated devices, except ad valorem taxes and municipal license fees except as otherwise provided by Sections 1509.1 through 1509.4 of this title. It is further provided that cities, municipalities and towns are authorized to levy a license or occupation tax upon coin-operated devices, or persons operating the same, or premises where same are located, in an amount not in excess of seventy-five percent (75%) of the fee hereby imposed. |Amended by Laws 1988, c. 47, § 12, operative July 1, 1988.
68 OK Stat § 68-1512 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1512. Partial invalidity.

|If any section, or part hereof, of this act is declared invalid such declaration shall not affect the remaining portions thereof. |Laws 1949, p. 485, § 12; Laws 1965, c. 215, § 1.
68 OK Stat § 68-1515 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1515. Fee on initial sale of tickets for professional sporting events.

|A. There shall be assessed a fee on the initial sale of tickets in this state for admission to professional sporting events involving ice hockey, baseball, basketball, football, arena football or soccer, in amounts as follows: |1. One Dollar ($1.00) on each ticket priced at more than zero, but less than Fifty Dollars ($50.00); and2. Two Dollars ($2.00) on each ticket priced equal to or greater than Fifty Dollars ($50.00).B. The fee prescribed by subsection A of this section shall be remitted monthly to the Oklahoma Tax Commission on such forms as the Commission may prescribe for such purpose.C. All monies collected pursuant to this section shall be paid by the Oklahoma Tax Commission to the State Treasurer to be deposited in the General Revenue Fund.D. The Oklahoma Tax Commission shall promulgate rules as necessary to implement and administer the provisions of this section.E. As used in this section, "professional sporting event" means an organized athletic competition between teams that are members of an organized league or association with centralized management that imposes requirements for participation in the league upon the teams, the individual athletes or both, and which uses a salary structure to compensate the athletes.Added by Laws 2017, c. 238, § 1, eff. July 1, 2017.
68 OK Stat § 68-1621 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1621. Purpose and intent of act.

|The purpose and intent of this act is to establish orderly sales, use and storage of fireworks, to specify conditions of sales and licensing provisions, to prohibit certain fireworks, to provide for seizure and disposition of illegal fireworks and to establish penalties for violations. |Laws 1969, c. 337, § 1, operative June 1, 1969; Laws 1981, c. 268, § 1, emerg. eff. June 25, 1981.
68 OK Stat § 68-1622 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1622. Definitions.

|As used in Section 1621 et seq. of this title: |1. "Fireworks" means any composition or device for the purpose of producing a visible or an audible effect by combustion, explosion, deflagration or detonation, and which are further described as Consumer Fireworks 1.4G, Display Fireworks 1.3G, Articles, Pyrotechnic 1.4G or 1.4S as defined by the United States Department of Transportation (DOT) Title 49, CFR. The term "consumer fireworks" shall not include toy cap pistols and caps, blank cartridges, railroad flares and model rockets or any novelty. This provision shall not impose labeling requirements for any fireworks or novelties other than those required under federal law;2. "Consumer Fireworks" means any devices suitable for use by the public that conform with the requirements of the United States Consumer Products Safety Commission (CPSC) and are designed primarily to produce visible effects by combustion, and some small devices designed to produce an audible effect;3. "Display Fireworks" means fireworks devices that are primarily intended for commercial displays which are designed to produce visible and/or audible effects by combustion, deflagration or detonation. Display Fireworks include, but are not limited to, salutes containing more than two grains (130mg) of explosive composition, aerial shells containing more than forty (40) grams of pyrotechnic compositions and other exhibition display items that exceed the limits for Consumer Fireworks according to the Department of Transportation (DOT);4. "Manufacturer" means any person engaged in the making or constructing of fireworks;5. "Novelty" means a device containing small amounts of pyrotechnic and/or explosive composition. Such devices produce limited visible or audible effects. These items must be approved by the United States Department of Transportation (DOT) or have been deregulated by DOT;6. "Distributor" means any person who sells fireworks and novelties to other distributors, wholesalers or retailers for resale or provides them as part of a pyrotechnic display service in the State of Oklahoma;7. "Wholesaler" means any person who purchases fireworks and novelties for resale only to retailers and consumers;8. "Retailer" means any person who purchases fireworks and novelties for resale to consumers only; and9. "Person" means any corporation, association, partnership or one or more individuals.Added by Laws 1969, c. 337, § 2, operative June 1, 1969. Amended by Laws 1981, c. 268, § 2, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 1, emerg. eff. June 8, 2010; Laws 2014, c. 142, § 1, eff. Nov. 1, 2014.
68 OK Stat § 68-1623 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1623. Conditions for storage, transportation, sale, and use.

|A. Consumer Fireworks may be legally stored, transported, sold and used in this state with the exceptions and conditions specified under the provisions of Section 1621 et seq. of this title and consistent with Section 22-110 of Title 11 of the Oklahoma Statutes. Novelties may be legally stored, transported, sold and used in this state. |B. All fireworks storage and sales areas shall be conspicuously posted with signs reading "FIREWORKS-NO SMOKING".C. Fireworks offered for retail sale must be sold according to the National Fire Protection Association (NFPA) 1124 Chapter 7, 2006 Edition. Any facility licensed to sell consumer fireworks prior to November 15, 2009, shall be exempt from the NFPA regulations listed in this subsection but shall remain under the regulation of the date of licensure. Mail-order sales to consumers are prohibited through any medium of either interstate or intrastate commerce. Sales of fireworks may only be made at properly licensed retail locations within the State of Oklahoma. A sales clerk must be on duty to serve the consumer at the time of purchase.D. An enclosed building used for sale of fireworks to the public shall be built according to the International Building Code (IBC) 2006 Edition and/or the codes and standards adopted by the Oklahoma Uniform Building Code Commission.E. The retail license holder shall be responsible for the safe operation of retail sales to the public. The retail license holder shall be at least sixteen (16) years of age.F. Fireworks may be sold by licensed manufacturers, distributors or wholesalers at wholesale or retail to residents and nonresidents of the state from January 1 until December 31 of each calendar year. Fireworks may only be sold by licensed retailers from June 15 until July 6 or the first Sunday after July 4th, whichever is later, and from December 15 until January 2 to residents and nonresidents of the state each calendar year.G. Nothing in Section 1621 et seq. of this title shall be construed to require the State Fire Marshal to inspect or cause to be inspected portable retail fireworks stands, tents or other nonrigid shelters prior to opening; provided, the provisions of this subsection shall not prohibit the local governing authority of the location of the portable retail fireworks stand, tent or other nonrigid shelter from inspecting such stands, tents or other nonrigid shelters prior to opening.Added by Laws 1969, c. 337, § 3, operative June 1, 1969. Amended by Laws 1981, c. 268, § 3, emerg. eff. June 25, 1981; Laws 1983, c. 17, § 1, emerg. eff. March 25, 1983; Laws 2010, c. 408, § 2, emerg. eff. June 8, 2010; Laws 2013, c. 167, § 1, emerg. eff. April 26, 2013; Laws 2017, c. 240, § 1, emerg. eff. May 12, 2017; Laws 2019, c. 175, § 1, eff. July 1, 2019.
68 OK Stat § 68-1624 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1624. Certain fireworks prohibited - Labeling of fireworks.

|A. From and after July 5, 1981, the sale, gift, distribution or use of skyrockets with sticks as defined by the United States Consumer Product Safety Commission is hereby prohibited within the State of Oklahoma. This prohibition shall include, but is not limited to, explosive devices commonly known as "bottlerockets" or "stickrockets". Distribution, gift or sale from Oklahoma to a person outside the State of Oklahoma shall not be considered as occurring within the State of Oklahoma. |B. Any and all items of Consumer Fireworks not properly labeled according to the United States Consumer Product Safety Commission and identified with the appropriate United States Department of Transportation markings is prohibited under the provisions of Section 1621 et seq. of this title.Added by Laws 1969, c. 337, § 4, operative June 1, 1969. Amended by Laws 1981, c. 268, § 4, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 3, emerg. eff. June 8, 2010.
68 OK Stat § 68-1624.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1624.1. Aerial luminaries.

|A. It shall be unlawful to sell, offer for sale, distribute, possess, ignite, or otherwise use aerial luminaries, commonly known as sky lanterns, Hawaii lanterns, Knogming Lanterns, Chinese lanterns, sky candles, fire balloons or flying luminaries. |B. As used in this section, "aerial luminary" means an airborne paper lantern containing a small candle, or other device for fuel, that heats air from inside the lantern causing the lantern to rise into the air and remain airborne until the candle or other device extinguishes.Added by Laws 2013, c. 166, § 1.
68 OK Stat § 68-1625 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1625. License fees.

|The following license fees shall be due and payable on or before March 1 of each year to the Office of the State Fire Marshal. Any licensed manufacturer, distributor or wholesaler permitted to sell fireworks at wholesale or retail, pursuant to Section 1623 of this title, may apply for a license. |1. A license fee of One Thousand Dollars ($1,000.00) annually shall be charged for the license to do business within this state as a manufacturer. Provided, no manufacturer's license shall be issued without:a.proof of inspection by the State Fire Marshal pursuant to Section 1633 of this title, andb.proof of workers' compensation coverage pursuant to the provisions of Title 85 of the Oklahoma Statutes.2. A license fee of One Thousand Dollars ($1,000.00) annually shall be charged for the license to do business within this state as a distributor.3. A license fee of Five Hundred Dollars ($500.00) annually shall be charged for the license to do business within this state as a wholesaler.4. Any person operating a retail location where fireworks are sold directly to the consumer shall be required to purchase a retail fireworks license. The retail license fee shall be Ten Dollars ($10.00) annually and may be purchased from any licensed wholesaler, manufacturer or distributor. These serially numbered licenses shall be made available at any time to the licensed wholesalers, manufacturers or distributors in books of twenty licenses to a book. Retail licenses which are unsold may be exchanged for new licenses. Any person purchasing a retail fireworks license pursuant to this paragraph shall, at the time of purchasing such license, sign an affidavit attesting to the fact that the name, mailing address and telephone number of the purchaser as it appears on such license is correct and that the purchaser operates a retail location where fireworks are sold directly to the consumer. Said affidavit shall be an integral but easily detachable part of the application form for a retail fireworks license. Any person who signs said affidavit as required by this paragraph when such person knows that it is not true, upon conviction, shall be guilty of the felony of perjury and shall be punished as provided for by law.Any person engaged in more than one of the licensed activities provided in this section shall only pay one fee to be based on the classification requiring the higher fee.Added by Laws 1969, c. 337, § 5, operative June 1, 1969. Amended by Laws 1981, c. 268, § 5, emerg. eff. June 25, 1981; Laws 1985, c. 308, § 1, emerg. eff. July 24, 1985; Laws 1986, c. 239, § 1, operative Aug. 1, 1986; Laws 1997, c. 133, § 563, eff. July 1, 1999; Laws 2010, c. 408, § 4, emerg. eff. June 8, 2010; Laws 2011, c. 238, § 10, eff. May 1, 2012.NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 563 from July 1, 1998, to July 1, 1999.
68 OK Stat § 68-1625.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1625.1. Certain person to deliver license copies to Office of the State Fire Marshal.

|A. Any wholesaler, manufacturer or distributor who sells retail fireworks licenses, pursuant to paragraph 4 of Section 1625 of this title, shall deliver to the Office of the State Fire Marshal on January 31 and July 31 of each calendar year all copies of retail fireworks licenses which such wholesaler, manufacturer or distributor has issued during the preceding six-month period. |B. If the license copies are not delivered to the Office of the State Fire Marshal on January 31 and July 31 of each calendar year, an additional penalty of Five Dollars ($5.00) shall accrue for each day thereafter that said license copies are not delivered pursuant to the provisions of this section.Added by Laws 1986, c. 239, § 2, operative Aug. 1, 1986. Amended by Laws 2012, c. 369, § 1, emerg. eff. June 8, 2012.
68 OK Stat § 68-1626 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1626. Collection and disposition of fees.

|All license fees specified in Section 1625 of this title shall be collected by the Office of the State Fire Marshal and shall be paid to the State Treasurer of the State of Oklahoma, to be placed to the credit of the State Fire Marshall Revolving Fund. |Added by Laws 1969, c. 337, § 6, operative June 1, 1969. Amended by Laws 1984, c. 180, § 3, operative July 1, 1984; Laws 1985, c. 308, § 2, emerg. eff. July 24, 1985; Laws 1986, c. 190, § 6, operative July 1, 1986; Laws 1986, c. 223, § 44, operative July 1, 1986; Laws 2012, c. 369, § 2, emerg. eff. June 8, 2012.
68 OK Stat § 68-1627 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1627. Necessity for licenses - Unlawful sales - Unlawful discharging.

|A. 1. No person shall knowingly sell, purchase or deliver, or cause to be sold, purchased or delivered, fireworks for resale to any other person who does not possess a valid license under this act. It shall be unlawful for a distributor, wholesaler or retailer, licensed under this act, to purchase fireworks from any person, unless the distributor, wholesaler or retailer determines that the person holds a valid distributor's, wholesaler's or manufacturer's license under this act. All retail sales outlets shall have a current retail license. The license shall be conspicuously posted in the immediate vicinity of the sales operation and shall be immediately available for examination by the public or any enforcement officer. No license provided for herein shall be transferable nor shall any person be permitted to operate under a license granted to another person. |2. A distributor, wholesaler or retailer who sells fireworks to the consumer may purchase merchandise in or out of this state as long as the retailer buys from a person that has a legal license to do business in this state.3. The State Fire Marshal shall, by rule, enforce the provisions of this subsection.B. It shall be unlawful to offer for retail sale or to sell any fireworks to children under the age of twelve (12) years, unless accompanied by an adult, or to any intoxicated or irresponsible person.C. It shall be unlawful to explode or ignite fireworks within five hundred (500) feet of any church, hospital, asylum, unharvested, flammable agricultural crop, public school or where fireworks are stored, sold or offered for sale. No person shall ignite or discharge any permissible articles of fireworks within or throw the same from a motor vehicle; nor shall any person place or throw any ignited article of fireworks into or at such a motor vehicle or at or near any group of people.Added by Laws 1969, c. 337, § 7, operative June 1, 1969. Amended by Laws 1981, c. 268, § 6, emerg. eff. June 25, 1981; Laws 2014, c. 142, § 2, eff. Nov. 1, 2014.
68 OK Stat § 68-1628 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1628. Violations and penalties - Contraband - Enforcement.

|A. Violation of any provision of this act is a misdemeanor punishable as follows: |1. Discharging fireworks or igniting aerial luminaries in violation of this act shall be punishable by a fine not to exceed One Hundred Dollars ($100.00); and2. Illegal sale, violation of licensing provision, false labeling, or any other violation of this act shall be punishable by a fine not to exceed One Thousand Dollars ($1,000.00), ninety (90) days' imprisonment in the county jail, or both. In the event of a second conviction the license shall be revoked for a period of eighteen (18) months. Each violation of this act shall constitute a separate offense. No other person shall be granted a license to operate in the same location during the period of a revoked license.B. The State Fire Marshal, his deputies, or any authorized police or peace officer of this state shall seize as contraband any illegal fireworks or aerial luminaries as defined under the terms of this act. Fireworks or aerial luminaries seized in the enforcement of this act shall be held in custody of the county sheriff in which county such fireworks or aerial luminaries were seized. The party surrendering the fireworks or aerial luminaries, if aggrieved by the action, may file an appeal in writing to the district court in the county where fireworks or aerial luminaries were seized. Upon hearing the appeal, the district court may authorize the return of part or all of the confiscated fireworks or aerial luminaries; otherwise, the court shall authorize and direct that such contraband fireworks or aerial luminaries be destroyed.C. The provisions of this act shall be enforced by the State Fire Marshal and local fire marshals, the sheriff, the police or any peace officer licensed or authorized by this state or by their respective deputies.Added by Laws 1969, c. 337, § 8, operative June 1, 1969. Amended by Laws 1981, c. 268, § 7, emerg. eff. June 25, 1981; Laws 2013, c. 166, § 2.