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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
COMMITTEE SUBSTITUTE
FOR
SENATE BILL 47 By: Dossett
COMMITTEE SUBSTITUTE
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.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1503, is
amended to read as follows:
Section 1503. A. Every person who owns and has available to
any of the public for operation, or who permits to be operated in or
on his or her place of business, coin-operated devices shall pay for
such privilege an annual fee. A fee shall be required for each
machine, regardless of the number of coin slots, if the machine,
upon insertion of a coin, token, or similar object, provides music,
amusement, or entertainment or dispenses one or more products
separate and apart from any other provider of music, amusement, or
entertainment or dispenser of one or more products. The test to
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determine whether the machine can operate separate and apart from
any other shall be whether the provider or dispenser can still
function if separated from the others to which it is attached. When
multiple machines are placed on a single stand, a decal shall be
required for each machine as provided in Section 1501 et seq. of
this title. The annual fee required shall be as follows:
1. For each coin-operated music device or coin-operated
amusement device, Seventy-five Dollars ($75.00) Fifty Dollars
($50.00);
2. For each coin-operated vending device requiring a coin or
thing of value of twenty-five cents ($0.25) or more, Seventy-five
Dollars ($75.00);
3. For each coin-operated vending device requiring a coin or
thing of value of less than twenty-five cents ($0.25), Ten Dollars
($10.00);
4. For each coin-operated bulk vending device which vends one
or more products through a single distribution mechanism requiring a
coin or thing of value of twenty-five cents ($0.25) or more, Five
Dollars ($5.00);
5. For each coin-operated bulk vending device which vends one
or more products through more than one but not more than five
distribution mechanisms, requiring a coin or thing of value of
twenty-five cents ($0.25) or more, Fifteen Dollars ($15.00). For
each coin-operated bulk vending device which vends one or more
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products through six or more distribution mechanisms, the
appropriate number of fifteen-dollar decals will be required. The
number of decals required shall be determined by dividing the number
of distribution mechanisms by five and rounding to the next highest
whole number; and
6. For each coin-operated bulk vending device requiring a coin
or thing of value less than twenty-five cents ($0.25), Two Dollars
($2.00).
B. The annual fee required by this section shall be in lieu of
sales tax levied pursuant to Sections 1350 through 1372 of this
title.
C. In those instances where it is shown to the satisfaction of
the Oklahoma Tax Commission that a coin-operated device, upon which
an annual fee is imposed, will be placed available for use by the
public for a definite but limited period of time less than one (1)
year, such as where displayed in connection with fairs, carnivals,
and places of amusement that operate only during certain seasons of
the year, the Tax Commission may issue a special decal therefor.
Such special decal may be issued for any number of calendar months
less than a full year, and shall indicate that it is a special
decal; and shall be for one or more calendar months and shall state
the precise months for which issued and shall not be transferred
from one machine to another. The fee shall be computed and paid on
the basis of one-tenth (1/10) of the annual rate for the type of
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device operated, for each calendar month for which such special
decal is issued. In the event the mechanical device is made
available to the public for a period beyond that for which the
special decal is issued, then a full year’s fee and penalty, as set
out in Section 1506 of this title, shall be due.
SECTION 2. This act shall become effective January 1, 2026.
60-1-1638 QD 2/13/2025 7:48:28 PM