Okla. Admin. Code § 710:65-19-112

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

Section 710:65-19-112 - Food; cover charges and minimum charges

Cover charges are included in the taxable receipts of vendors operating restaurants, hotels and other places of business which come within the Code, even in cases where such cover charges are made exclusively for the privilege of occupying space within such eating place, and where the payment of a cover charge by a patron does not entitle such patron to use or consume any food or beverage or other tangible personal property. [See 68 O.S. § 1354 ]