OK Const., Article XXVIII-A, Section 9

Occupation tax. Text effective Oct. 1, 2018 Incorporated cities and towns wherein the sale of alcoholic beverages is lawful, may levy an occupation tax, not exceeding the amount of the State license fees, for the manufacture, distribution or sale of alcoholic beverages. Added by State Question No. 792, Legislative Referendum No. 370, adopted at election held on Nov. 8, 2016, effective Oct. 1, 2018.