1. A. The tax levied pursuant to the provisions of Section 10 of this act shall be due and payable by the taxpayer on the first day of each month immediately following the month of receipt, except as provided in this section.

2. B. For the purpose of ascertaining the amount of the tax payable pursuant to the provisions of Section 10 of this act, it shall be the duty of all taxpayers, on or before the 15th day of each month, to deliver to the Oklahoma Tax Commission, upon forms prescribed and furnished by it, admissions tax reports signed under oath, which shall include:

   1. 1. The name of the taxpayer;
   2. 2. The taxpayer's permit number issued pursuant to the Oklahoma Sales Tax Code;
   3. 3. Gross admission receipts from all admissions, as specified in Section 10 of this act during the preceding calendar month; and
   4. 4. Such further information as the Oklahoma Tax Commission may require to enable it to compute correctly and collect the tax levied pursuant to Section 10 of this act.
3. C. In addition to the information required on reports, the Oklahoma Tax Commission may request and the taxpayer shall furnish any information deemed necessary for a correct computation of the tax levied pursuant to this act.
4. D. Such taxpayer shall compute and pay to the Oklahoma Tax Commission the required tax due for the preceding calendar month, the payment of the tax to accompany the reports required pursuant to this section. If the payment of such tax is not postmarked or delivered to the Oklahoma Tax Commission on or before the 15th of such month, the tax shall be delinquent from such date.
5. E. It shall be the duty of every taxpayer required to make an admissions tax report and pay any tax pursuant to the provisions of this act to keep and preserve suitable records of the gross admissions and other pertinent records and documents which may be necessary to determine the amount of tax due as will substantiate and prove the accuracy of such reports. All such records shall be preserved for a period of three (3) years, unless the Oklahoma Tax Commission, in writing, has authorized their destruction or disposal at an earlier date, and shall be open to examination at any time by the Oklahoma Tax Commission or by any of its authorized employees.
6. F. Any person or taxpayer who has not been issued a permit pursuant to Section 1350 et seq. of this title shall be required to secure an appropriate permit from the Oklahoma Tax Commission. The Oklahoma Tax Commission shall issue the appropriate permit upon compliance and in accordance with Section 1350 et seq. of this title.

Laws 1994, HB 2795, c. 287, § 11.