Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 25. Coin Operated Vending Devices |
SECTION 710:25-1-15. Cities may levy license or tax in addition to decals
Latest version.
- The coin operated vending device decal fee is in lieu of state, city and county sales tax. The cities, municipalities and towns are authorized to levy a license or occupation tax upon coin-operated devices or persons operating the same or premises where same are located, in an amount not in excess of seventy-five percent (75%) of the decal fee imposed by the State. [See: 68 O.S. §1511]