Title 37. Intoxicating Liquors
§378. Consuming or inhaling intoxicants in public places Penalties.
Any person who shall, in any public place, or in or upon any passenger coach, streetcar, or in or upon any other vehicle commonly used for the transportation of passengers, or in or about any depot, platform, waiting station or room, drink or otherwise consume any intoxicating liquor unless authorized by the Oklahoma Alcoholic Beverage Control Act, intoxicating substance, or intoxicating compound of any kind, or inhale glue, paint or other intoxicating substance, or if any person shall be drunk or intoxicated in any public or private road, or in any passenger coach, streetcar, or any public place or building, or at any public gathering, from drinking or consuming such intoxicating liquor, intoxicating substance or intoxicating compound or from inhalation of glue, paint or other intoxicating substance, or if any person shall be drunk or intoxicated from any cause and shall disturb the peace of any person, he shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than Ten Dollars ($10.00), nor more than One Hundred Dollars ($100.00), or by imprisonment for not less than five (5) days nor more than thirty (30) days, or by both such fine and imprisonment.
Amended by Laws 1985, c. 6, § 1, emerg. eff. March 14, 1985; Laws 1986, c. 103, § 101, eff. Nov. 1, 1986.
§37-8.2. Permitting individual under 21 to possess or consume alcohol or controlled dangerous substances.
A. No person shall knowingly and willfully permit any individual under twenty-one (21) years of age who is an invitee to the person’s residence, any building, structure, or room owned, occupied, leased or otherwise procured by the person or on any land owned, occupied, leased or otherwise procured by the person, to possess or consume any alcoholic beverage as defined by Section 506 of Title 37 of the Oklahoma Statutes, any controlled dangerous substance as defined in the Uniform Controlled Dangerous Substances Act, or any combination thereof, in such place.
B. Any person who violates this section, and such actions cause great bodily injury or the death of a person, shall, in addition to any other penalty provided by law, be guilty of a felony, punishable by imprisonment in the custody of the Department of Corrections for not more than five (5) years, a fine of not less than Two Thousand Five Hundred Dollars ($2,500.00) nor more than Five Thousand Dollars ($5,000.00), or both such fine and imprisonment.
Added by Laws 2006, c. 312, § 1, eff. Nov. 1, 2006. Amended by Laws 2007, c. 365, § 2, eff. Nov. 1, 2007.
§37-163.1. Intoxicating beverages and low-point beer distinguished - Application of statute.
All beverages containing more than three and two-tenths percent (3.2%) alcohol by weight and all mixed beverage coolers, as defined in Section 506 of this title, regardless of percent of alcoholic content, are hereby declared to be intoxicating. All beverages containing more than one-half of one percent (1/2 of 1%) alcohol by volume and not more than three and two-tenths percent (3.2%) alcohol by weight are hereby declared to be low-point beer. Wherever the term "nonintoxicating beverage" or "nonintoxicating malt beverage" appears in the Oklahoma Statutes, such term shall be construed to mean low-point beer. The manufacture, distribution and sale of low-point beer, including but not limited to beer or cereal malt beverages, are hereby declared subject to the provisions of Section 163.1 et seq. of this title.
Added by Laws 1947, p. 285, § 1. Amended by Laws 1988, c. 93, § 1, emerg. eff. March 31, 1988; Laws 1995, c. 274, § 8, eff. Nov. 1, 1995.
§37-163.2. Definitions.
In the administration of Section 163.1 et seq. of this title, the following words and phrases are given the meanings respectively indicated:
1. "Low-point beer" means and includes beverages containing more than one-half of one percent (1/2 of 1%) alcohol by volume, and not more than three and two-tenths percent (3.2%) alcohol by weight, including but not limited to beer or cereal malt beverages obtained by the alcoholic fermentation of an infusion of barley or other grain, malt or similar products;
2. "Person" means and includes an individual, a trust or estate, a partnership, an association or a corporation;
3. "Manufacturer" means and includes any person who prepares for human consumption by the use of raw materials or other ingredients any low-point beer, as defined herein, upon which a license fee and a tax are imposed by any law of this state;
4. "Wholesaler" means and includes any person who sells any low-point beer, as defined herein, to a licensed retail dealer, as hereinafter defined, for resale;
5. "Retail dealer" means and includes any person who sells any low-point beer, as defined herein, at retail for consumption or use, and such definitions include state and county fair associations, and special licenses may be issued for the sale of low-point beer, as herein defined, by such associations, and to other persons for the sale of such low-point beer at rodeos, picnics, or other organized temporary assemblages of people. The term "retail dealer" also includes railways for the sale of such beverages, and licenses may be issued for each dining car or railway train, which railways and dining cars shall pay the same license fees as regular retail dealers;
6. "Sale" or "sales", for the purpose of the collection of the taxes imposed by any law of the state upon low-point beer, as defined herein, is hereby defined to mean and include all sales by all wholesalers within this state, for money or any other valuable consideration, to retail dealers for resale; and, also, the term "sale" or "sales" taxable under Section 163.1 et seq. of this title means and includes all sales from manufacturers or wholesalers from outside this state, to retail dealers for resale to consumers or otherwise. The term "sale" or "sales" shall also include sales from manufacturers without the state to wholesalers located within the state;
7. "Meals" means foods commonly ordered at lunch or dinner and at least part of which is cooked on the licensed premises and requires the use of dining implements for consumption. Provided, that the service of only food such as appetizers, sandwiches, salads or desserts shall not be considered "meals";
8. "Motion picture theater" means a place where motion pictures are exhibited and to which the general public is admitted, but does not include a place where meals, as defined by this section, are served, if only persons twenty-one (21) years of age or older are admitted;
9. "Existing wholesaler" means a wholesaler who distributes a particular brand of low-point beer at the time a successor manufacturer acquires rights to manufacture or import the particular brand of low-point beer;
10. "Fair market value" means the value that would be determined in a transaction entered into without duress or threat of termination of the existing wholesaler's right and shall include all elements of value, including goodwill and going-concern value;
11. “Good cause” means:
a. failure by the wholesaler to comply with the provisions of a written agreement or understanding with the manufacturer, or
b. failure by the wholesaler to comply with the duty of good faith;
12. “Good faith” means the duty of each party to any franchise and all officers, employees or agents thereof to act with honesty in fact and within reasonable standards of fair dealing in the trade;
13. "Successor manufacturer" means a primary source of supply, a brewer or an importer that acquires rights to a low-point beer brand from a predecessor manufacturer; and
14. "Successor wholesaler" means one or more wholesalers designated by a successor manufacturer to replace the existing wholesaler, for all or part of the existing wholesaler's territory, in the distribution of the existing low-point beer brand or brands.
Added by Laws 1947, p. 286, § 2. Amended by Laws 1988, c. 93, § 2, emerg. eff. March 31, 1988; Laws 1989, c. 340, § 1, emerg. eff. June 3, 1989; Laws 1990, c. 258, § 4, operative July 1, 1990; Laws 1995, c. 274, § 9, eff. Nov. 1, 1995; Laws 2009, c. 144, § 1, emerg. eff. May 8, 2009.
§37-163.3. Tax on low-point beer - Exemptions from other taxes.
There is hereby levied on all low-point beer containing more than one-half of one percent (1/2 of 1%) of alcohol measured by volume and not more than three and two-tenths percent (3.2%) of alcohol measured by weight which are manufactured and sold, or removed for consumption or sale, within this state a tax of Eleven Dollars and twenty-five cents ($11.25) for every barrel containing not more than thirty-one (31) gallons, and at a like rate of tax for any other quantities or for a fractional part of a barrel. Provided, any low-point beer manufactured in this state for export shall not be taxed under this section.
Each wholesaler making reports and remittances to the Tax Commission shall be allowed the sum of one percent (1%) of the tax remittances collected for maintaining and collecting said tax for the benefit of this state.
Machinery and equipment directly used in the manufacture within this state of low-point beer taxed pursuant to the provisions of this section shall be exempt from taxation under any other law of this state levying a sales or consumers or use tax.
Added by Laws 1947, p. 286, § 3. Amended by Laws 1949, p. 277, § 1; Laws 1951, p. 109, §1; Laws 1953, p. 140, § 1; Laws 1984, c. 153, § 1, emerg. eff. April 21, 1984; Laws 1987, c. 113, § 1, operative June 1, 1987; Laws 1995, c. 274, § 10, eff. Nov. 1, 1995; Laws 2003, c. 484, § 1, eff. Nov. 1, 2003.
§37-163.4. Payment of taxes - Persons liable - Sales permitted.
The excise tax levied on low-point beer under Section 163.3 of this title shall be paid by the following:
1. Manufacturers. When the sale is made by a manufacturer, located and doing business in this state, to a wholesaler, located and doing business in this state, the tax shall be paid by the wholesaler.
When the sale is made by a manufacturer located outside of the state and doing business in this state by virtue of and under permit issued as hereinafter provided to a wholesaler located and doing business in this state, the tax shall be paid by the wholesaler.
When the sale is made by a manufacturer located and doing business in this state to a retail dealer located and doing business in this state, the tax shall be paid by the manufacturer, who must also be the holder of an effective wholesale beverage dealer's license. Before making any such sale to a retail dealer the manufacturer must apply for and procure a license as a wholesaler, provided for in Section 163.1 et seq. of this title.
When the sale is made by a manufacturer located and doing business in this state to a consumer in this state, the tax shall be paid by the manufacturer;
2. Wholesalers. When the sale is made by a wholesaler, located and doing business in this state, to a retail dealer located and doing business in this state, the tax shall be paid by the wholesaler. Such wholesalers may sell only to licensed retail dealers low-point beer upon which the tax provided by Section 163.3 of this title has first been paid by such wholesaler.
When the sale is made by a wholesaler, located and doing business outside this state, and who has obtained an Oklahoma wholesale beverage dealer's license, to a retail dealer located and doing business in this state, the wholesaler shall be liable for and must pay to the Tax Commission the beverage tax due on such sales. In the event of a retail dealer, doing business in this state, purchases beverage from a wholesaler doing business outside this state, and who does not have an Oklahoma wholesale beverage dealer's license, the retailer shall be liable for and must pay to the Oklahoma Tax Commission the tax due on such sales. Both the wholesalers and retailers liable for the payment of such tax shall, on forms prescribed by the Tax Commission, report to the Tax Commission such sales and deliveries.
For the purpose of collecting and remitting the tax imposed under Section 163.1 et seq. of this title, the wholesaler collecting such tax is hereby declared to be the agent of the state for such purposes; and
3. Retail Dealers. Retail dealers, where the out-of-state manufacturer or wholesaler has paid the tax under the provisions of Section 163.1 et seq. of this title, shall not be required to pay the tax. However, nothing in Section 163.1 et seq. of this title shall operate to relieve any retail dealer from payment of the tax where such retail dealer has at any time in his or her possession or exhibits for sale low-point beer upon which the tax has not been paid. In such case all the provisions of Section 163.1 et seq. of this title relating to reports, returns, and payment of the tax shall apply to such retail dealer, and any refusal to comply with the requirements regarding reports, returns, and payment of the tax, or any violation of any of the penal sections of Section 163.1 et seq. of this title, shall likewise subject such retail dealer to the penalties and punishments prescribed for other taxpayers. In addition, any retail dealer that manufactures low-point beer for consumption on the licensed premises shall be required to pay the tax.
Except as provided in paragraph 1 of Section 163.7 of this title, no retail dealer may sell any low-point beer except at retail, for consumption or use; and no retail dealer may have in his or her possession, or offer for sale, any such beverage upon which the tax shall not have been paid.
Added by Laws 1947, p. 287, § 4. Amended by Laws 1984, c. 153, § 2, emerg. eff. April 21, 1984; Laws 1992, c. 91, § 1, eff. Sept. 1, 1992; Laws 1995, c. 274, § 11, eff. Nov. 1, 1995; Laws 2002, c. 460, § 26, eff. Nov. 1, 2002; Laws 2003, c. 484, § 2, eff. Nov. 1, 2003.
§37163.5. Time of payment Return showing sales.
The excise tax levied by Section 163.3 of this title on low-point beer shall be due and payable on or before the tenth day of each month for the preceding calendar month. At the time of paying such tax each taxpayer shall, upon forms prescribed, prepared and furnished by the Tax Commission, file with the Tax Commission a return, under oath, showing the total sales of such beverages during the preceding calendar month, the amount of taxes due, and such further information as the Tax Commission may require to enable it to compute correctly and collect the taxes levied under Section 163.1 et seq. of this title. Any tax not paid within ten (10) days after the close of the preceding calendar month shall be delinquent.
Added by Laws 1947, p. 288, § 5. Amended by Laws 1984, c. 153, § 3, emerg. eff. April 21, 1984; Laws 1995, c. 274, § 12, eff. Nov. 1, 1995.
§37163.6. Disposition of monies collected.
All monies collected pursuant to the provisions of Section 163.1 et seq. of thistitle shall be apportioned to the General Revenue Fund of the state.
Amended by Laws 1986, c. 223, § 21, operative July 1, 1986.
§37-163.7. Annual state permits and license taxes.
In addition to the excise tax payable under Section 163.1 et seq. of this title, and in addition to the license required to be procured from the judge of the district court, the following permits shall be required and the following annual license taxes shall be payable to the Oklahoma Tax Commission with respect to low-point beer; provided, any such permit issued prior to November 1, 1995, with respect to low-point beer shall be valid until it expires:
1. Manufacturers: Every manufacturer, located and doing business in this state, shall, before commencing the manufacture of low-point beer, obtain from the Tax Commission a permit to engage in such manufacture. As a condition of the issuance of this permit, such manufacturer shall pay to the Tax Commission a license tax of Four Hundred Fifty Dollars ($450.00), which shall cover a three-year period commencing with the effective date of such permit. This permit must be renewed and the license tax paid thereafter at the expiration of the preceding permit and license tax period. Each and every other manufacturer of such beverages, coming within the provisions of Section 163.1 et seq. of this title, shall before selling or offering for sale such beverages within the State of Oklahoma, qualify with the Secretary of State of the State of Oklahoma for a permit to do business within the State of Oklahoma and, after so qualifying, shall obtain a permit or license from the Tax Commission and, in addition to any other license, taxes or fees, pay therefor a license tax of Five Hundred Dollars ($500.00), which shall cover a one-year period commencing with the effective date of such permit. The permit or license shall be for the privilege of doing business in Oklahoma as a manufacturer of low-point beer. The permit must be renewed and the license tax paid annually thereafter at the expiration of the preceding permit and license tax period. The receipt of payment of such permit or license shall be on file with the Tax Commission before such manufacturer shall sell, or offer for sale, such beverages to any person within the State of Oklahoma. Provided, a manufacturer located and doing business in this state may sell not more than five thousand (5,000) barrels annually of its own products directly to consumers by procuring a retail license.
Every manufacturer, located and doing business outside the State of Oklahoma, desiring to pay the excise tax on sales to retail dealers, as provided for in Section 163.1 et seq. of this title, shall procure annually a permit and pay annually the license tax required of wholesalers, as provided for under this section. The payment of such fee shall be in addition to the payment of the license fee or tax in the sum of Five Hundred Dollars ($500.00) as provided herein;
2. Wholesalers: Every wholesaler, located and doing business in this state, must annually obtain from the Tax Commission a permit to sell low-point beer. As a condition of the issuance of this permit, such wholesaler shall pay to the Tax Commission a license fee of Two Hundred Fifty Dollars ($250.00) which shall cover a one-year period commencing with the effective date of such permit. The permit must be renewed and the license tax paid annually thereafter at the expiration of the preceding permit and license tax period. The fee shall be reduced by seventy-five percent (75%) if the applicant is a holder of a license to manufacture low-point beer and is located and doing business in this state.
Every wholesaler, located and doing business outside the state desiring to pay the excise tax on sales to retail dealers, as provided for in Section 163.1 et seq. of this title, shall procure annually a permit and pay annually the license tax required of wholesalers located and doing business in this state.
Wholesalers within this state shall be required to secure an annual permit and must pay an annual license tax for each city or incorporated town from which deliveries of low-point beer are made to retail dealers.
Permits issued to wholesalers shall not be transferable from one person to another person but shall be transferable from one location to another location; and
3. Retail Dealers: Every retail dealer shall, before offering low-point beer for sale to the public, obtain from the Tax Commission a permit to engage in such sales, and shall pay to the Tax Commission, in advance of the issuance of the permit, the license tax, as follows:
a. each retail dealer who sells low-point beer, on draught and in original packages, for consumption on or off the premises, shall obtain a permit which shall be valid for a period of three (3) years and shall pay a license tax of Four Hundred Dollars ($400.00) for every permit issued or renewed on or after July 1, 2003, but prior to July 1, 2006, of which One Hundred Dollars ($100.00) shall be deposited in the Community-based Substance Abuse Revolving Fund established in Section 2 of this act. The fee for every permit issued or renewed on or after July 1, 2006, shall be Five Hundred Dollars ($500.00), of which Two Hundred Dollars ($200.00) shall be deposited in the Community-based Substance Abuse Revolving Fund,
b. each retail dealer who sells such beverages in original packages only for consumption on or off the premises shall obtain a permit which shall be valid for a period of three (3) years and shall pay a license tax of Two Hundred Fifty Dollars ($250.00) for each permit issued or renewed on or after July 1, 2003, but before July 1, 2006, of which One Hundred Dollars ($100.00) shall be deposited in the Community-based Substance Abuse Revolving Fund. The fee for every permit issued on or after July 1, 2006, shall be Three Hundred Fifty Dollars ($350.00), of which Two Hundred Dollars ($200.00) shall be deposited in the Community-based Substance Abuse Revolving Fund,
c. each retail dealer who sells low-point beer purchased from a licensed manufacturer or licensed wholesaler for consumption on or off the premises and who sells low-point beer manufactured by the retail dealer for consumption on or off the premises shall obtain a permit which shall be valid for a period of three (3) years and shall pay a license fee of Five Hundred Fifty Dollars ($550.00) for each permit issued or renewed on or after July 1, 2003, but before July 1, 2006, of which One Hundred Dollars ($100.00) shall be deposited in the Community-based Substance Abuse Revolving Fund. The fee for every permit issued on or after July 1, 2006, shall be Six Hundred Fifty Dollars ($650.00), of which Two Hundred Dollars ($200.00) shall be deposited in the Community-based Substance Abuse Revolving Fund. Provided, a retail dealer licensed pursuant to this subparagraph shall not manufacture more than five thousand (5,000) barrels of low-point beer per year. A retail dealer, that has obtained a permit pursuant to this subparagraph, may sell low-point beer manufactured by the retail dealer, at any of the retail dealer's places of business, as defined in Section 163.8 of this title, or any other place owned and operated by an entity which has common owners with the licensed dealer, regardless of which place of business brews the beverage. "Common owners" means that the owners at each place or entity together own more than fifty percent (50%) of the interest in each place or entity that has a permit issued pursuant to this subparagraph. A retail dealer, that has obtained a permit pursuant to this subparagraph, may sell low-point beer manufactured by the same retailer pursuant to special licenses issued pursuant to subparagraph d of this paragraph,
d. special licenses, as provided, may be issued for the sum of Five Dollars ($5.00) per day for each license; provided, that in the event any state or county fair association shall meet for more than five (5) days in any year, a special license for the sale of such beverages shall be issued for the sum of Twenty-five Dollars ($25.00),
e. each retail dealer who sells such beverages in original packages and not for consumption on the premises, shall obtain a permit which shall be valid for a period of three (3) years and shall pay a license tax of One Hundred Thirty Dollars ($130.00) for each permit issued or renewed on or after July 1, 2003, but prior to July 1, 2006, of which One Hundred Dollars ($100.00) shall be deposited in the Community-based Substance Abuse Revolving Fund. The fee for every permit issued or renewed on or after July 1, 2006, shall be Two Hundred Thirty Dollars ($230.00), of which Two Hundred Dollars ($200.00) shall be deposited in the Community-based Substance Abuse Revolving Fund. It shall be unlawful for such off-premise dealer to allow any bottle, can, or original package to be broken or opened, or to allow any of such low-point beer to be consumed, in or upon the premises described in such permit; provided, however, a manufacturer located and doing business in this state and selling its own products for off-premises consumption may serve visitors on the premises free samples of low-point beer produced on the premises provided such samples shall not exceed twelve (12) fluid ounces per customer per visit,
f. a retail dealer who has obtained a permit pursuant to this paragraph and who ceases to offer low-point beer for sale to the public shall be entitled to receive a refund of the permit fee from the Tax Commission prorated with respect to the amount of time remaining until expiration of the permit, upon surrender of the permit to the Oklahoma Tax Commission. The manner and prorated refund shall be prescribed by the Tax Commission, and
g. a retail dealer who has obtained a permit pursuant to this paragraph prior to July 1, 2003, shall not be subject to the increased fees provided for in subparagraphs a, b, c or e until the permit is renewed.
Added by Laws 1947, p. 288, § 7, emerg. eff. April 24, 1947. Amended by Laws 1992, c. 91, § 2, eff. Sept. 1, 1992; Laws 1994, c. 258, § 1, eff. Sept. 1, 1994; Laws 1995, c. 274, § 13, eff. Nov. 1, 1995; Laws 1996, c. 3, § 6, emerg. eff. March 6, 1996; Laws 2000, c. 107, § 1, eff. Nov. 1, 2000; Laws 2000, c. 334, § 3, eff. Nov. 1, 2000; Laws 2003, c. 484, § 3, eff. Nov. 1, 2003; Laws 2004, c. 5, § 25, emerg. eff. March 1, 2004.
NOTE: Laws 1995, c. 192, § 1 repealed by Laws 1996, c. 3, § 25, emerg. eff. March 6, 1996. Laws 2000, c. 17, § 1 repealed by Laws 2000, c. 334, § 9, eff. Nov. 1, 2000. Laws 2003, c. 354, § 1 repealed by Laws 2004, c. 5, § 26, emerg. eff. March 1, 2004.
§37-163.8. Grant of permits and payment of tax - Renewal - Transfer - Separate places of business - Application for permit - Cancellation.
Prior to applying to the Oklahoma Tax Commission for a permit to engage in the retail sale of low-point beer, the applicant shall first obtain and furnish proof to the Oklahoma Tax Commission of a county permit as required by Section 163.11 of this title. Said proof shall include the effective and expiration dates of the permit. On approval of the application and payment of the license tax imposed by Sections 163.1 through 163.21 of this title, the Oklahoma Tax Commission shall grant the applicant a permit to conduct business in the state. Provided, however, that when a retailer has qualified for and secured a permit to sell low-point beer in original packages only for consumption off the premises and subsequently applies for a permit to sell said beverages on draught and in original packages for consumption on or off the premises, before the expiration of the former permit, the Tax Commission is authorized to credit such retailer with the value of the unused portion of the former permit, prorated in an amount specified by the Oklahoma Tax Commission. The permit must be renewed and the license tax paid thereafter at the expiration of the preceding permit and license tax period.
The permits issued to retail dealers shall not be transferable from one person to another person, but shall be transferable from one location to another location, provided that such transfer is made with the approval of the Tax Commission and the judge of the district court.
Retail dealers shall be required to secure a permit and must pay a license tax for each place of business at which low-point beer is sold. “Place of business” as herein used shall mean each room, bar or other service unit from which low-point beer is served, delivered or otherwise furnished. Provided, retail dealers applying for a special license under the provisions of Section 163.7 of this title shall not be required to obtain a special permit for each bar or service unit within the same enclosed area or within the general vicinity of each other for events held outside a physical structure.
Application for the issuance of the initial and renewal permits required and provided for by this section shall be filed with the Tax Commission and must be accompanied by the required license tax payment in the form of cash, cashier’s check, bank draft, or money order payable to the Tax Commission. Permits shall be issued and renewed in the discretion of the Tax Commission upon full compliance with the provisions of Section 163.1 et seq. of this title by the applicant. Proof of the issuance of a permit by the district court clerk, including the effective and expiration dates of the permit, shall entitle the applicant to a permit from the Oklahoma Tax Commission and the revocation of any such permit shall be cause for cancellation of the permit issued by the Oklahoma Tax Commission.
Added by Laws 1947, p. 289, § 8. Amended by Laws 1985, c. 259, § 1, eff. Nov. 1, 1985; Laws 1994, c. 258, § 2, eff. Sept. 1, 1994; Laws 1995, c. 274, § 14, eff. Nov. 1, 1995; Laws 2004, c. 170, § 1, eff. Nov. 1, 2004.
§37163.9. Operation without permit.
Any person who operates as a retail low-point beer dealer at any time, without having applied to the Commission for an effective permit, may be required to secure a permit and pay the license tax for the balance of the license year from the date on which he or she began operating, and in this event, shall be required to pay fifty cents ($0.50) for each day which he or she operated before applying for a license; provided the first fifteen (15) days of such delinquency shall be exempt from the fifty-cent-per-day penalty, and provided the total penalty shall not exceed the amount of the license fee for the license which is required. Provided, further, that the said fifty-cent-per-day penalty shall apply likewise to an original applicant and the applicant for a renewal permit and, provided, further, the total penalty shall not exceed the amount of the license fee for the license which is required in case where license is ultimately issued. Any person who operates as such dealer who has applied for a permit but which said permit is ultimately rejected by the Oklahoma Tax Commission, shall each be liable to the Oklahoma Tax Commission for One Dollar ($1.00) per day for each day of such unauthorized operation, said penalty to be paid on demand of the Oklahoma Tax Commission, and in case of an operator who has applied for a permit, but has been refused, the amount or so much thereof as is necessary of the advanced license fee paid by such applicant, shall be retained by the Oklahoma Tax Commission and applied on the penalty, the remainder of said penalty, if any, to be collected as in case of delinquent tax. In case the penalty is not equal to the amount of money deposited in advance, then the balance shall be refunded to the applicant.
Added by Laws 1947, p. 290, § 9. Amended by Laws 1949, p. 278, § 3; Laws 1995, c. 274, § 15, eff. Nov. 1, 1995.
§37163.10. Taxes and license fees by subdivisions of state.
No tax, license fee, or charge upon the distribution, possession, or handling of low-point beer, as defined by Section 163.2 of this title, shall be levied or collected by any political subdivision of this state, except the sales tax, the general ad valorem tax, and the county low-point beer permit fee. Municipal corporations may require the payment of an annual license fee of not more than Twenty Dollars ($20.00) from retail dealers, as defined by Section 163.2 of this title, selling low-point beer for consumption on or off the premises, and an annual license fee of not more than Ten Dollars ($10.00) from retail dealers, as defined by Section 163.2 of this title, selling said beverages in original packages and not for consumption on the premises.
Added by Laws 1947, p. 290, § 10. Amended by Laws 1984, c. 153, § 4, emerg. eff. April 21, 1984; Laws 1995, c. 274, § 16, eff. Nov. 1, 1995.
§37-163.11. Retail permits from district court clerk.
A. It shall be unlawful for any person to maintain or operate any place where low-point beer, as herein defined, is sold for consumption on or off the premises without first securing a permit issued by the district court clerk of the county in which the premises are located.
B. 1. The person applying for a permit must file a verified application every three (3) years and that he or she has never been convicted of violating any of the laws prohibiting the traffic in any spirituous, vinous, fermented or malt liquors, or of any of the gambling laws of this state, or of any other state of the United States, within three (3) years immediately preceding the date of his or her petition, or any of the laws commonly called “Prohibition Laws”, or had any permit or license to sell low-point beer revoked in any county of this state within twelve (12) months.
2. A person who has been convicted of a felony shall not be eligible for a permit unless the person received a pardon for the felony or a period of ten (10) years has elapsed since the completion of the sentence imposed for the felony.
C. No permit shall be issued to sell low-point beer for on-premises consumption unless the person applying for such permit shall have signed an affidavit stating that the location of the building in which low-point beer is to be sold is not prohibited by the provisions of Section 163.27 of this title.
D. A fee of One Hundred Fifty Dollars ($150.00) shall be charged for the issuance or renewal of such three-year permit, which fee shall be deposited in the county court fund, in addition to other fees required by law.
E. Upon petition being filed, the district court clerk shall give fifteen (15) days’ notice for an initial application, and it is the applicant’s responsibility to cause the same to be posted by the entrance on the front of the building in which said low-point beer is to be sold and to file proof of posting in such case; and a copy of said notice shall also be mailed to the district attorney, the sheriff and the chief of police or marshal of any city or town in which said business is to be operated. Said notice shall contain the name of the applicant and the location of said place of business. The initial permit shall be valid for a period of three (3) years and shall expire if not renewed with proper showing required by subsection B of this section, and upon payment of proper fees. A permit may be renewed within ten (10) days of expiration, upon proper application pursuant to subsection B of this section and payment of the proper fees, but without the payment of any late fees. Provided, however, that if a proper application under subsection B of this section is filed within eleven (11) days but not more than thirty (30) days after the expiration date of the permit, upon payment of a fee of One Hundred Dollars ($100.00) in addition to the initial permit fee, the court clerk is authorized to treat said application as one for renewal and to issue a renewal permit to the applicant, if all requirements have otherwise been met by the applicant. A renewal permit granted during the thirty-day grace period shall become effective upon the date of its issuance by the court clerk.
F. A permit issued prior to September 1, 1994, shall be valid until it expires and shall be renewed for a period of three (3) years or until expiration of the sales tax permit issued by the Oklahoma Tax Commission, if any, held by the person at the time of such renewal, whichever is earlier. The manner and prorated fee for renewals of less than three (3) years shall be prescribed by the court clerk.
G. A person who has obtained a permit pursuant to this section and who ceases to maintain or operate any place where low-point beer is sold for consumption on or off the premises shall be entitled to receive a refund of the permit fee from the district court clerk prorated with respect to the amount of time remaining until expiration of the permit, upon surrender of the existing permit to the district court clerk. The manner and prorated refund shall be prescribed by the Administrative Director of the Courts.
H. If there are no protests and the petition is sufficient on its face, then said permit shall be granted by the district court clerk. Provided, that if any citizen of the county files a written protest setting forth objections, then the district court clerk shall advise the chief judge who shall assign such petition to a district judge or associate district judge for hearing.
I. The application for such permit must be verified and in writing, contain the information above required, and must be set for hearing on a date named in the notice required to be posted.
J. All testimony before the district court shall be under oath.
K. A judge of the district court, upon five (5) days’ notice to the person holding such permit, shall revoke such permit for any one of the following reasons:
1. Drunkenness of the person holding such permit or permitting any intoxicated person to loiter in or around his or her place of business;
2. Person under the influence of drugs holding such permit or permitting any drugged person to loiter in or around his or her place of business;
3. The sale to any person under twenty-one (21) years of age of low-point beer;
4. Permitting persons under the age of twenty-one (21) in a separate or enclosed bar area which has as its main purpose the selling or serving of low-point beer for consumption on the premises, in violation of the provisions of Sections 241 through 246 of this title;
5. Nonpayment of any of the taxes or license fees imposed by the provisions of Section 163.1 et seq. of this title on complaint of the Oklahoma Tax Commission;
6. Violating any of the laws of the state commonly called “Prohibition Laws” or violating any of the gambling laws of the state or permitting anyone to violate any of said laws in such places or violating any of the provisions of Section 163.1 et seq. of this title;
7. Conviction for the violation of any of the laws of this state or the United States for the sale or possession of intoxicating liquors within three (3) years immediately preceding the issuance of such dealer’s license; or
8. Violating any law pertaining to the use, possession, or sale of drugs or narcotics or the violation of the narcotics laws of the State of Oklahoma or the United States.
L. After the revocation of any such permit, for any of the above reasons, except paragraph 5 of subsection K of this section for nonpayment of taxes, or license fees, or except as otherwise provided in this subsection, no new permit shall be issued to the same person or to a relative of such person for the same location or premises prior to the expiration of a period of one (1) year from the date of such revocation. Upon the fourth or subsequent revocation of a permit for a violation of paragraph 3 or 4 of subsection K of this section, no new permit shall be issued to the same person or to a relative of such person for the same location or premises prior to the expiration of a period of three (3) years from the date of such revocation.
M. On or before the tenth day of each month each district court clerk shall file with the Oklahoma Tax Commission, on forms prescribed and furnished by the Commission, a report showing the name, address, and county permit number of each such person to whom a county permit has been issued or whose permit has been revoked, or who shall have been refused a county permit, during the previous calendar month. In case of the revocation of a permit by a judge of the district court, the district court clerk shall within five (5) days report such action to the Oklahoma Tax Commission. If county permits shall have been issued, revoked or refused during the month, the district court clerk shall make a report accordingly to the Commission.
N. Upon application to and approval by the court clerk of the district court, a retail dealer as defined by Section 163.2 of this title who meets the requirements of this section and Section 163.11a of this title may be granted a special event permit without the requirement of notice or posting, after payment of a fee of Twenty-five Dollars ($25.00) in addition to other fees required by law, which fees shall not be refundable or apportionable. A special event permit issued under this subsection shall authorize the holder thereof to sell and distribute low-point beer for a period not to exceed ten (10) consecutive days from the date of issuance. A separate permit shall be required for each individual place of business, whether permanent or a temporary assemblage. Provided, retail dealers shall not be required to obtain a special permit for each bar or service unit within the same enclosed area or within the general vicinity of each other for events held outside a physical structure. A special event permit shall not be renewable. A municipality shall not, by ordinance or otherwise, refuse to issue a special event permit or special event license on the basis that the applicant already possesses a permit or license in the applicant’s same name.
O. That the person demanded, was shown, and reasonably relied upon proof of age shall be a rebuttable presumption to any action brought pursuant to this section. A person cited for violating this section shall be deemed to have reasonably relied upon proof of age, and such person shall not be found guilty of such violation if:
1. The individual who purchased or received the low-point beer presented what a reasonable person would have believed was a driver license or other government-issued photo identification purporting to establish that such individual was twenty-one (21) years of age or older; or
2. The person cited for the violation confirmed the validity of the driver license or other government-issued photo identification presented by such individual by performing a transaction scan by means of a transaction scan device.
Provided, that this defense shall not relieve from liability any person cited for a violation of this section if such person failed to exercise reasonable diligence to determine whether the physical description and picture on the driver license or other government-issued photo identification was that of the individual who presented it. The availability of the defense described in this subsection does not affect the availability of any other defense under any other provision of law.
Added by Laws 1947, p. 291, § 11, emerg. eff. April 24, 1947. Amended by Laws 1951, p. 109, § 1; Laws 1968, c. 414, § 5, eff. Jan. 13, 1969; Laws 1970, c. 283, § 1, eff. Jan. 1, 1971; Laws 1978, c. 212, § 13, eff. July 1, 1978; Laws 1985, c. 170, § 1, eff. Nov. 1, 1985; Laws 1987, c. 109, § 1, eff. Nov. 1, 1987; Laws 1992, c. 357, § 12, eff. July 1, 1992; Laws 1994, c. 258, § 3, eff. Sept. 1, 1994; Laws 1995, c. 119, § 1, eff. Sept. 1, 1995; Laws 1995, c. 274, § 17, eff. Nov. 1, 1995; Laws 1997, c. 235, § 1, eff. Nov. 1, 1997; Laws 1997, c. 364, § 1, eff. Nov. 1, 1997; Laws 2000, c. 107, § 2, eff. Nov. 1, 2000; Laws 2004, c. 170, § 2, eff. Nov. 1, 2004; Laws 2006, c. 61, § 7, eff. July 1, 2006.
NOTE: Laws 1987, c. 77, § 1 repealed by Laws 1989, c. 340, § 8, emerg. eff. June 3, 1989 and Laws 1989, c. 353, § 14, emerg. eff. June 3, 1989.
§37-163.11a. Affidavit by applicant - Residence and authority of corporations.
A. Every person applying to a district court clerk of this state for a permit to sell low-point beer at retail, as provided for in Section 163.11 of this title, shall by affidavit at the time of applying for said permit and by such further proof as the district court clerk may require, make the following proof:
1. Noncorporate Persons. That each applicant for a permit or other individual who has a beneficial interest in the business for which permit is sought, has for at least one (1) year next preceding the filing of the application maintained a bona fide residence in the State of Oklahoma, and is at the time of making said application maintaining and actually residing in a residence in the county or adjoining county in which said application is made; and
2. Corporate Persons. That such corporations are duly authorized to transact business in the State of Oklahoma, and that the agent or employees managing or in charge of the place of business for which the permit is sought is maintaining and residing in a residence located in said county, or adjoining county, and that such corporation consents that any and all notices required to be served under the provisions of Section 163.1 et seq. of this title may be served on such resident agent or employee.
B. Renewal permits may be granted to corporations which have undergone a name change after the initial permit was granted, provided that the new corporation's affidavit and application demonstrate that the corporation has retained the same officers, and that it is otherwise the same corporation which received the initial permit, in addition to payment of proper fees. The initial permits issued to noncorporate persons which have changed legal identities or entities may be renewed upon proper application demonstrating that the identity of the renewal permit holder is the same as that sought to be renewed, and that the business address is the same, in addition to payment of proper fees.
Added by Laws 1949, p. 278, § 1. Amended by Laws 1968, c. 414, § 6, eff. Jan. 13, 1969; Laws 1994, c. 258, § 4, eff. Sept. 1, 1994; Laws 1995, c. 274, § 18, eff. Nov. 1, 1995. Renumbered from § 163.11A of this title by Laws 1997, c. 235, § 5, eff. Nov. 1, 1997.
§37163.12. Bonds.
Every wholesaler, as herein defined, after applying for a license and before the same is issued by the Tax Commission, shall file with said Commission a surety or collateral or cash bond in such amount as the Commission may prescribe in an amount of not less then One Thousand Dollars ($1,000.00), nor more than Ten Thousand Dollars ($10,000.00) payable to the State of Oklahoma, and conditioned upon compliance with the provisions of the laws of this state relating to the sale of low-point beer, as herein defined, and the rules and regulations of the Oklahoma Tax Commission.
Provided that the Oklahoma Tax Commission after an examination of the books and records, and an inventory of the stock on hand of any wholesaler, may demand an additional bond of such wholesaler in any amount that in the opinion of said Commission is necessary to properly protect the Commission in the collection of the tax herein levied, provided, that said additional bond shall not exceed the sum of Fifteen Thousand Dollars ($15,000.00). If said additional bond is not posted with the Oklahoma Tax Commission within ten (10) days after notice in writing to the wholesaler, to be served in person or by registered mail addressed to wholesaler at the address of his or her principal place of business, the Tax Commission may, in its discretion, cancel the license of said wholesaler without further notice, and at the same time declare all taxes levied under Section 163.1 et seq. of this title to be immediately due and payable upon all beverages not sold and in the hands of such wholesaler.
In cases where retail dealers, as herein defined, are liable for the payment of the taxes imposed by any law of the state upon the sale of low-point beer, as herein defined, on account of purchases from without the state, or otherwise, where the tax is not paid by the wholesaler or manufacturer, upon demand of the Oklahoma Tax Commission, such retail dealer, as defined herein, shall likewise file with the Tax Commission a surety bond in an amount of not less than One Thousand Dollars ($1,000.00), payable to the State of Oklahoma and conditioned upon compliance with the provisions of the laws of this state relating to the sale of low-point beer, as herein defined, and the rules and regulations of the Oklahoma Tax Commission.
Added by Laws 1947, p. 292, § 12. Amended by Laws 1949, p. 277, § 2; Laws 1995, c. 274, § 19, eff. Nov. 1, 1995.
§37163.13. Records of licensees.
Each and every licensee, subject to the payment of a tax hereunder, is hereby required to keep accurate records, covering the business carried on, and shall, for a period of three (3) years, file and keep his invoices or other memoranda, showing all sales or purchases of such beverages, as herein defined; and such invoices, or memoranda, shall at all times be subject to the examination and inspection of any member or agent of the Oklahoma Tax Commission in the enforcement of this act.
§37163.14. Reports by manufacturers and wholesalers Records of retail dealers.
A. Each and every manufacturer shall report to the Commission in writing, under oath, monthly, not later than the tenth of each month, all sales of beverages, as herein defined, made during the preceding month to licensed wholesalers within the State of Oklahoma; and all sales made otherwise, during said period, including those for delivery outside the state. Such reports shall be upon forms prepared and furnished by said Commission and shall contain such information as may be required by it.
B. Each wholesaler shall, likewise, report to the Commission, in writing, under oath, not later than the tenth day of each month, each and every sale of beverages, as herein defined, made for delivery outside the state, and shall likewise report the volume of sales to persons within the state. At the same time each wholesaler shall report to the Commission, in writing, each and every purchase or consignment of beverage received.
C. Each and every retail dealer shall keep accurate records of all sales of low-point beer, whether purchased or manufactured by the retail dealer, to consumers or users, and of all purchases of such beverages from wholesalers or otherwise; and such records shall be preserved for a period of three (3) years and shall be open to inspection at all times by the Commission or any of its employees.
Added by Laws 1947, p. 292, § 14. Amended by Laws 1992, c. 91, § 3, eff. Sept. 1, 1992; Laws 1995, c. 274, § 20, eff. Nov. 1, 1995.
§37163.15. Possession, display, sale or transportation in violation of law - Confiscation Actions.
It shall be unlawful for any manufacturer, wholesaler or retail dealer of low-point beer, as herein defined, who has in his or her possession, displays or exhibits for sale, sells or transports or causes to be transported, within this state, any low-point beer as herein defined, in violation of any of the provisions of Section 163.1 et seq. of this title or any other law of the state relating to the sale of such low-point beer; and all such low-point beer found in the possession of any such person shall be subject to confiscation and destruction in an action brought in the name of the State of Oklahoma, on relation of district attorney of the county in which said place of business is operated, or in which said low-point beer is found, in the same manner as liquors purchased in violation of laws of the state relating to the purchase, transportation or sale of intoxicating liquors, and the procedure therein provided shall be followed, as nearly as may be practicable, by the district attorney in the enforcement of the provisions of Section 163.1 et seq. of this title.
The State of Oklahoma on relation of the district attorney, is hereby authorized to institute legal action, in any court of competent jurisdiction, against the owner or operator of any automobile, truck or other means of transportation of any low-point beer, as herein defined, who may be in violation of any of the laws of the state relating to the transportation of such beverages, or the identification of such trucks or other means of transportation, or the provisions relating to invoices; and such legal proceedings shall subject any such automobile, truck or other means of transportation so used to confiscation and sale, according to the same procedure now provided by the laws of the State of Oklahoma for sale of vehicles used in violation of such laws prohibiting the possession, transportation or sale of intoxicating liquors.
It shall be the duty of the district attorneys of the respective counties of the state to enforce the provisions of this section, and authority is hereby conferred upon said district attorneys to maintain any suit necessary therefor, in the name of the State of Oklahoma on relation of such district attorneys.
Added by Laws 1947, p. 293, § 15. Amended by Laws 1995, c. 274, § 21, eff. Nov. 1, 1995.
§37163.16. Refusal or revocation of license Grounds Notice Order.
Any license issued to a wholesaler or retail dealer, as defined herein, may be refused or revoked by the Oklahoma Tax Commission upon ten (10) days' notice in writing to such wholesaler or retail dealer, and after opportunity to be heard before the said Commission for any of the following reasons:
1. The refusal by the judge of the district court to issue any permit to a retail dealer, or the cancellation by the judge of the district court of the county permit of any retail dealer;
2. Nonpayment of delinquent tax, license fee or permit fees or penalties;
3. Possession or display for sale by any retail dealer of low-point beer, as herein defined, upon which the tax imposed by any law of this state shall not have been paid;
4. Failure on the part of any wholesaler or retail dealer to comply with all laws, or the regulations prescribed by the Oklahoma Tax Commission pursuant thereto relating to the enforcement duties imposed upon the Oklahoma Tax Commission by Section 163.1 et seq. of this title.
In any case, before a revocation of license by the Commission, any licensee shall be given ten (10) days' notice in writing and an opportunity to be heard shall be afforded, after which order of revocation may be issued by the Oklahoma Tax Commission, and the same shall thereupon become final; except, that no notice or hearing shall be required in case of a revocation by the Oklahoma Tax Commission after county permit has been revoked by the judge of the district court or application for renewal of county permit shall have been refused by the judge of the district court.
Added by Laws 1947, p. 293, § 16. Amended by Laws 1995, c. 274, § 22, eff. Nov. 1, 1995.
§37163.17. Injunction.
Upon application in the name of the State of Oklahoma on relation of the Oklahoma Tax Commission, any court of competent jurisdiction in this state shall have jurisdiction, and it shall be its duty to issue an injunction against any manufacturer, wholesaler or retail dealer as defined by this act:
(a) For failure by any taxpayer to pay any tax or penalty imposed or accrued under this act;
(b) For violation of the provisions of this Act or of the rules and regulations prescribed by the Oklahoma Tax Commission pertaining to the enforcement of any tax or penalty imposed by this act.
Laws 1947, p. 294, § 17.
§37-163.18. Invoices - Marking trucks and other vehicles - Evading or avoiding payment of tax - Penalty - Reports by common carriers.
A. Every wholesaler of low-point beer, as defined by Section 163.1 et seq. of this title, whether acting for himself or herself or for some other person, who sells such beverages for transportation by railroad or other common carrier, or truck or other vehicle, for transportation from any point within this state to any other point within this state for delivery to a duly-licensed retail dealer, shall deliver to such purchaser of the same an invoice covering each purchase, which invoice shall accurately describe the cargo as to quantity, and shall show the date of sale or delivery, the name, location and Tax Commission number of the wholesaler, the name, location and Tax Commission number of the purchaser, the quantity and description of the cargo, the amount of tax thereon and by whom paid. Every invoice must be identified by consecutive numbers printed on the invoices and every wholesaler must account for each copy of the invoice and each number thereof. Every wholesaler must retain one copy of each invoice as a part of the permanent records of such wholesaler for a period of at least three (3) years.
B. Every person who purchases or receives low-point beer, as defined herein, within this state