Any person, firm or corporation desiring to offer any new goods, wares or merchandise for sale at public auction shall file application for a license for that purpose with the treasurer of the county in this state in which the said auction is proposed to be held. The application shall be filed not less than ten (10) full days prior to the date the said auction is to be held. The application shall state the following facts:
(a) The name, residence and post office address of the person, firm or corporation making the application, and if a firm or corporation, the name and address of the members of the firm or officers of the corporation, as the case may be.
(b) If the applicant is a corporation then there shall be stated on the application form the date of incorporation, the state of incorporation and if for a corporation formed in a state other than the State of Oklahoma the date on which such corporation qualified to do business as a foreign corporation in the State of Oklahoma.
(c) The name, residence and post office address of the auctioneer who will conduct such auction sale.
(d) A detailed inventory and description of all such new goods, wares or merchandise to be offered for sale at such auction which inventory shall set forth the cost to the applicant of the several items contained in such inventory.
(e) Attached to the application shall be a copy of a notice, which ten (10) days before the said application has been filed, shall have been mailed registered mail by the proposed seller to the Tax Commission of the State of Oklahoma of such other department as may be charged with the duty of collecting gross income taxes or such other taxes of a comparable nature or which may be in lieu of such gross income taxes. The said notice must state the precise time and place where the said auction is to be held, the approximate value of the new goods, wares or merchandise to be offered for sale or sold and such other information as the Tax Commission of the State of Oklahoma or its successor may request or by regulation require.
(f) The number of days on which said auction will be held.
(g) The said application shall be verified.
Laws 1955, p. 332, § 4.
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