Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 20 - Alcohol and Mixed Beverages
Subchapter 5 - Mixed Beverages
- Section 710:20-5-1 - Procedures for payment of gross receipts tax on mixed beverage, caterer, hotel beverage, beer and wine, mixed beverage/caterer combination, public event, and special event license holders; definitions
- Section 710:20-5-2 - Designation of agent of the Oklahoma Tax Commission
- Section 710:20-5-3 - Monthly tax reports for gross receipts tax
- Section 710:20-5-4 - Calculation of gross receipts tax for mixed beverage transactions
- Section 710:20-5-5 - Liability of mixed beverage tax permit holder for gross receipts tax upon admission charges
- Section 710:20-5-6 - Due dates for timely filing of monthly tax reports and paying gross receipts tax
- Section 710:20-5-7 - Records requirements
- Section 710:20-5-8 - Liability and audit of mixed beverage tax permit holder for gross receipts tax upon sale, preparation or service of all alcoholic beverages purchased or received
- Section 710:20-5-9 - Commission may require security from vendor
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