2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1625. License fees.
The following license fees shall be due and payable on or before March 1 of each year to the Office of the State Fire Marshal. Any licensed manufacturer, distributor or wholesaler permitted to sell fireworks at wholesale or retail, pursuant to Section 1623 of this title, may apply for a license.
1. A license fee of One Thousand Dollars ($1,000.00) annually shall be charged for the license to do business within this state as a manufacturer. Provided, no manufacturer's license shall be issued without:
- a.proof of inspection by the State Fire Marshal pursuant to Section 1633 of this title, and
- b.proof of workers' compensation coverage pursuant to the provisions of Title 85 of the Oklahoma Statutes.
2. A license fee of One Thousand Dollars ($1,000.00) annually shall be charged for the license to do business within this state as a distributor.
3. A license fee of Five Hundred Dollars ($500.00) annually shall be charged for the license to do business within this state as a wholesaler.
4. Any person operating a retail location where fireworks are sold directly to the consumer shall be required to purchase a retail fireworks license. The retail license fee shall be Ten Dollars ($10.00) annually and may be purchased from any licensed wholesaler, manufacturer or distributor. These serially numbered licenses shall be made available at any time to the licensed wholesalers, manufacturers or distributors in books of twenty licenses to a book. Retail licenses which are unsold may be exchanged for new licenses. Any person purchasing a retail fireworks license pursuant to this paragraph shall, at the time of purchasing such license, sign an affidavit attesting to the fact that the name, mailing address and telephone number of the purchaser as it appears on such license is correct and that the purchaser operates a retail location where fireworks are sold directly to the consumer. Said affidavit shall be an integral but easily detachable part of the application form for a retail fireworks license. Any person who signs said affidavit as required by this paragraph when such person knows that it is not true, upon conviction, shall be guilty of the felony of perjury and shall be punished as provided for by law.
Any person engaged in more than one of the licensed activities provided in this section shall only pay one fee to be based on the classification requiring the higher fee.
Added by Laws 1969, c. 337, § 5, operative June 1, 1969. Amended by Laws 1981, c. 268, § 5, emerg. eff. June 25, 1981; Laws 1985, c. 308, § 1, emerg. eff. July 24, 1985; Laws 1986, c. 239, § 1, operative Aug. 1, 1986; Laws 1997, c. 133, § 563, eff. July 1, 1999; Laws 2010, c. 408, § 4, emerg. eff. June 8, 2010; Laws 2011, c. 238, § 10, eff. May 1, 2012.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 563 from July 1, 1998, to July 1, 1999.
