Mixed Beverages | Midpage

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Oklahoma Administrative Code

Subchapter 5

Mixed Beverages

Oklahoma Tax Commission

710:20-5-1Procedures 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 710:20-5-2Designation of agent of the Oklahoma Tax Commission 710:20-5-3Monthly tax reports for gross receipts tax 710:20-5-4Calculation of gross receipts tax for mixed beverage transactions 710:20-5-5Liability of mixed beverage tax permit holder for gross receipts tax upon admission charges 710:20-5-6Due dates for timely filing of monthly tax reports and paying gross receipts tax 710:20-5-7Records requirements 710:20-5-8Liability and audit of mixed beverage tax permit holder for gross receipts tax upon sale, preparation or service of all alcoholic beverages purchased or received 710:20-5-9Commission may require security from vendor