§ 39-77. Levied.

There is hereby levied an excise tax of one percent upon the gross proceeds or gross receipts derived from all sales taxable under the State Sales Tax Code, including, but not exclusive, of the following:

(1)

Tangible personal property, except newspapers and periodicals.

(2)

Natural or artificial gas, electricity, ice, steam, or any other utility or public service, except water.

(3)

Transportation for hire of persons by common carriers, including railroads, both steam and electric, motor transportation companies, taxicab companies, Pullman car companies, airlines and all other means of transportation for hire.

(4)

Service by telephone and telegraph companies to subscribers or users, including transmission of messages, whether local or long distance. This shall include all services and rental charges having any connection with transmission of any message.

(5)

Printing or printed matter of all types, kinds and characters and the service of printing or overprinting.

(6)

Service of furnishing rooms by hotels, apartment hotels, public roominghouses and public lodginghouses and tourist camps.

(7)

Service of furnishing storage or parking privileges by auto hotels and parking lots.

(8)

Foods, confections and all drinks sold or dispensed by hotels, restaurants, or other dispensers, and sold for immediate consumption upon the premises or delivered or carried away from the premises for consumption elsewhere.

(9)

Advertising of all kinds, types and character, including any and all devices used for advertising purposes and the servicing of any advertising devices, except as provided in section 39-78(15).

(10)

Dues or fees to clubs, and the sale of tickets or admissions to places of amusement, to athletic, entertainment, recreational events, or dues or fees for the privilege of having access to or the use of amusement, entertainment, athletic or recreational facilities, including free or complimentary passes and tickets, admissions, dues or fees. Such free or complimentary passes, tickets, dues or fees are hereby declared to have a value equivalent to the sale price of tickets, passes, admissions, fees or dues of like kind or character.

(11)

For the purpose of this article, sales of services and tangible personal property made for the purpose of developing and improving real estate even though such real estate is intended for resale as real property, are hereby declared to be sales to consumers or users. Sales of service and tangible personal property, including materials, supplies and equipment made to contractors who use same in the performance of any contract, are hereby declared to be sales to consumers or users and not sales for resale. Sales of tangible personal property to persons who are primarily engaged in selling their services shall be deemed sales to consumers or users and, therefore, taxable. Sales of tangible personal property to peddlers, solicitors and other salesmen who do not have established places of business shall be deemed to be sales to consumers or users, and, therefore, taxable.

(Code 1966, § 6-12; Code 1982, § 28-22; Ord. No. 1160, § 5, 4-25-1966)

State law reference

Sales subject to tax, 68 O.S. § 1354.