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§11-22-107. Licenses and fees regulated by ordinance - Expiration - Issuance - Seal - Exchange of information for collecting of state and local taxes.

11 OK Stat § 11-22-107 (2019) (N/A)
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Municipal licenses and license fees shall be regulated by ordinance. A municipality may establish such license requirements as it deems appropriate in the exercise of its police power and may provide that each applicant supply his state sales tax identification number or proof of exemption pursuant to the provisions of Title 68 of the Oklahoma Statutes. Any license issued by the governing body shall expire no later than one (1) year after the date of its issuance or on June 30 of each year. No license may be issued until the amount prescribed therefor is paid to the municipal treasurer. No license in any case may be assigned or transferred. Licenses shall be signed as provided for by ordinance. The clerk shall affix the corporate seal of the municipality to the license. A municipality and the Oklahoma Tax Commission may exchange information to further the collection or enforcement of state and local taxes. The municipality and the officers and employees of the municipality shall preserve the confidentiality of such information in the same manner and be subject to the same penalties as provided for by Section 205 of Title 68 of the Oklahoma Statutes, provided that the municipal prosecutor and other municipal enforcement personnel may receive all information necessary to enforce municipal sales tax ordinances or licensing ordinances.

Laws 1977, c. 256, § 22-107, eff. July 1, 1978; Amended by Laws 1984, c. 126, § 41, eff. Nov. 1, 1984.

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§11-22-107. Licenses and fees regulated by ordinance - Expiration - Issuance - Seal - Exchange of information for collecting of state and local taxes.