STATE OF OKLAHOMA

2nd Session of the 53rd Legislature (2012)

SENATE BILL 1080	By:	Ballenger

AS INTRODUCED

An Act relating to low-point beer; amending 37 O.S. 2011, Section 163.10, which relates to taxes and fees; adding investigation fee to certain prohibitions; prohibiting levy or collection of certain taxes and fees by state or municipal agency; providing certain exceptions for certain agencies; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1.     AMENDATORY     37 O.S. 2011, Section 163.10, is amended to read as follows:
Section 163.10.  A.  No tax, license fee, investigation fee or charge upon the distribution, possession, or handling of low-point beer, as defined by Section 163.2 of this title, shall be levied or collected by any political subdivision of this state, except the sales tax, the general ad valorem tax, and the county low-point beer permit fee.  Municipal corporations may require the payment of an annual license fee of not more than Twenty Dollars ($20.00) from retail dealers, as defined by Section 163.2 of this title, selling low-point beer for consumption on or off the premises, and an annual license fee of not more than Ten Dollars ($10.00) from retail dealers, as defined by Section 163.2 of this title, selling said the beverages in original packages and not for consumption on the premises.
B.  No state or municipal agency, including the Horse Racing Commission, shall levy or collect any tax, license fee, investigation fee or charge upon the distribution, possession, or handling of low-point beer, as defined by Section 163.2 of this title, except sales tax and any requirement specifically designated for such agency to levy or collect pursuant to state law.
SECTION 2.  This act shall become effective November 1, 2012.

53-2-2837	 NP	1/5/2012 4:17:18 PM