Okla. Admin. Code § 710:20-5-3

Current through Vol. 42, No. 7, December 16, 2024

Section 710:20-5-3 - Monthly tax reports for gross receipts tax

(a)General requirements. Every mixed beverage tax permit holder or any person transacting business subject to the gross receipts tax upon the sale, preparation or service of mixed beverages, shall report monthly, for each place or location of business, to the Oklahoma Tax Commission, all gross receipts for the month for the sale, preparation or service of mixed beverages and for the privilege of admission to the place or location of business, which entitle a person to complimentary or discounted mixed beverages, on verified tax report forms as prescribed by the Oklahoma Tax Commission. Each such monthly report shall include the minimum information required by 37A O.S. § 5-135 and any additional information and attachments as may be required by the prescribed tax report form.

(b)Incomplete or insufficient reports. Any monthly gross receipts tax report that does not include all information requested on the prescribed form or that is not executed and verified shall not constitute the mandatory report.

(c)Failure to file. In the event a complete monthly report is not filed on or before the due dates in accordance with 710:20-5-6, the report shall be delinquent.

Okla. Admin. Code § 710:20-5-3

Amended at 15 Ok Reg 2800, eff 6-25-98

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 10/1/2018