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OK SB47

OK SB47
Taxation; modifying special license fee for coin-operated music and amusement devices. Effective date.


summary

Introduced
02/03/2025
In Committee
02/10/2025
Crossed Over
Passed
Dead

Introduced Session

2025 Regular Session

Bill Summary

An Act relating to fee on coin-operated music and amusement devices; amending 68 O.S. 2021, Section 1503, which relates to amount of license fee; making language gender neutral; modifying annual fee on certain coin-operated devices; updating statutory language; and providing an effective date.

AI Summary

This bill modifies the special license fee for coin-operated music and amusement devices in Oklahoma by reducing the annual fee for each coin-operated music or amusement device from $75.00 to $50.00, while making the language gender-neutral by replacing "his" with "his or her" throughout the text. The bill clarifies the requirements for various types of coin-operated devices, including vending machines of different price points and bulk vending devices, and maintains the provision for special decals for devices used temporarily at seasonal events like fairs and carnivals. The fee structure remains comprehensive, covering different types of coin-operated devices and specifying that the annual fee is in lieu of sales tax. The bill allows the Oklahoma Tax Commission to issue special decals for devices used for less than a full year, with fees calculated at one-tenth of the annual rate for each calendar month of use. The legislation will become effective on January 1, 2026, providing ample time for businesses to prepare for the changes in licensing fees.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Appropriations (on 02/10/2025)

bill text


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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb47&Session=2600
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb47&Session=2500
Fiscal Note/Analysis - Senate: SB47 CS FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB47%20CS%20FI.PDF
Fiscal Note/Analysis - Senate: Committee Substitute https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20CS%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: Introduced https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20INT%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: SB47 CS FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB47%20CS%20FI.PDF
Fiscal Note/Analysis - Senate: Committee Substitute https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20CS%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: Introduced https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20INT%20BILLSUM.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20SUBS/SCS/SB47%20CS.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20INT/SB/SB47%20INT.PDF
Committee Amendment https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/Senate/SB47%20PCS.PDF
BillText https://www3.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20SUBS/SCS/SB47%20CS.PDF
Fiscal Note/Analysis - Senate: Committee Substitute http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20CS%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: Committee Substitute https://www3.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20CS%20BILLSUM.PDF
Committee Amendment http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/Senate/SB47%20PCS.PDF
Fiscal Note/Analysis - Senate: SB47 CS FI http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB47%20CS%20FI.PDF
Fiscal Note/Analysis - Senate: SB47 CS FI https://www3.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB47%20CS%20FI.PDF
Committee Amendment https://www3.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/Senate/SB47%20PCS.PDF
Fiscal Note/Analysis - Senate: Introduced http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20INT%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: Introduced https://www3.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB47%20INT%20BILLSUM.PDF
BillText https://www3.oklegislature.gov/cf_pdf/2025-26%20INT/SB/SB47%20INT.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20INT/SB/SB47%20INT.PDF
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