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 Tulsa
 Code of Ordinances
 Title 21. LICENSES
 Chapter 3. ALCOHOLIC BEVERAGE CONTROL

  § 303. Director of finance to collect tax, issue receipt and provide prorated refund.  

Latest version.

  • A.

    Any state licensee originally entering any occupation listed herein shall pay the tax therefor at the office of the Director of Finance on or before the date of entering into the occupation. The licensee shall provide a copy of a current state license before the payment of an occupation tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before June 30. The tax due shall be prorated on a monthly basis, but in no event shall the tax due be less than the full month's amount.

    B.

    Any state licensee carrying on such occupation in more than one (1) location within the incorporated limits of the City of Tulsa shall be subject to a tax for each location, provided, that no additional tax shall be levied upon a licensee for moving the location from one place to another within the incorporated limits of the City of Tulsa.

    C.

    Upon payment of the occupation tax, the Director of Finance shall issue a receipt to the state licensee. The receipt shall be posted in a conspicuous place on the premises where the occupation is conducted. The Director of Finance shall keep the name of the licensee and the occupational business address in the permanent files for at least three (3) years. Thereafter, upon resolution by the governing body of the City of Tulsa, the records may be destroyed.

    D.

    Should a Package Store, a Beer and Wine Establishment, a Mixed Beverage Establishment or a Caterer cease that occupation or business, a prorated refund of the occupation tax may be granted under the following conditions:

    1.

    The state licensee must have completely ceased the occupation or business of a Package Store, a Beer and Wine Establishment, Mixed Beverage Establishment or a Caterer;

    2.

    All taxes or monies due the City of Tulsa from the state licensee or the business must have been paid; and

    3.

    The original occupation tax receipt issued for the current year must be surrendered.

    E.

    Upon written notification, and satisfaction of these conditions for a refund, the following schedule will determine the amount of refund.

    Date request received

    by Director of Finance
         		Refund Amount
    July 1 through September 30 75%
    October 1 through December 31 50%
    January 1 through March 31 25%
    April 1 through June 30 No Refund

     

    F.

    Any recipient of a prorated refund shall be a new applicant upon return to business.

(Ord. Nos. 16652, 19226, 21638)