Additional excise tax on gross receipts.
Oklahoma City Municipal Code § 52-23.6
in effect§ 52-23.6. - Additional excise tax on gross receipts.
(a) An excise tax in the amount of one-fourth percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11), inclusive, of Subsection (a) of Section 52-20 of this chapter.
(b) The excise tax levied pursuant to this Section 52-23.6 shall be cumulative to the excise tax of two percent levied by Section 52-20 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of three-fourths percent levied by Section 52-21 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, cumulative to the excise tax of one-eighth percent levied by Section 52-22 of this chapter upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this state, and cumulative of any other such excise tax levied by this chapter.
(Ord. No. 25750, § 1, 6-20-17, eff. 1-1-18)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIISATACO_S52-23.6ADEXTAGRREFetched: 10/28/2026