Starting and Operating a Small Business in Moore

There are fees from State government that are associated with the start-up of a business. Included below are fees various businesses might be assessed.

For contact information for each of these State agencies, please see the Steps for Starting a Business section of the Small Business Center area.

 
Secretary of State’s Office

Other fees may apply for certain businesses. For additional information, please go to www.sos.state.ok.us, access the Download Forms page on the website, and listed are additional business forms to download with each identifying the associated fees.

 
Oklahoma Tax Commission

► Withholding Taxes: Income tax withholding schedules provide graduated tax rates to be withheld by employers each pay period, giving considerations to a wage earner's marital status and the number of withholding allowances claimed. These withholding rates are designed to cover the approximate tax that will be due for taxpayers with standard deductions. The withholding tax is remitted monthly by companies withholding more than $500 per quarter. Companies withholding less than $500 remit on a quarterly basis. All companies remitting withholding tax of $5,000 or more per month are required to file and remit according to the Federal semi-weekly schedule.

► Alcohol and Tobacco: Beverage licenses for the sale of low-point (3.2) beer expire three years from the date sales begin. License fees per three-year period are:

Retail cigarette licenses for over-the-counter sales expire three years from the date the sales begin. The license fee is $30 per three-year period..

All holders of a Mixed Beverage License issued by the ABLE Commission must obtain a Mixed Beverage Tax Permit, which is a non-fee three-year renewable permit.

► Use Tax: The Oklahoma Use Tax is a 4.5 percent levy on the purchase price of tangible personal property, including pre-paid transportation, purchased outside Oklahoma and stored, used, or otherwise consumed within the state. Oklahoma sales tax cannot be imposed on a sale, which occurred in another state, but the Use Tax applies when the taxable item is brought into Oklahoma for use.

Municipalities and counties that levy a sales tax are also authorized to levy use tax in addition to the 4.5 percent state use tax on out-of-state purchases on which Oklahoma sales tax has not been paid. The municipal or county use tax may not exceed an existing local sales tax. Effective January 1, 1999, counties can enact a county use tax if they already have a county sales tax in effect.

Use Tax reports and remittance to the Oklahoma Tax Commission must be postmarked on or before the 15th of the month in which they are due. A report that is not timely filed will be assessed interest and penalty from the 15th of the month.

► Miscellaneous licenses: Coin operated and vending devices decals are valid from July 1 to June 30 of each fiscal year. All fireworks licenses (manufacturer, distributor, wholesaler, and retailer) are due for payment on or before March 1 of each year.

► Tourism Tax: Funding for the Oklahoma Tourism Promotion Act is provided through collection of an excise tax of 1/10 percent of gross receipts of certain tourist related businesses and sales by restaurants. The tax, paid by these business owners, is reported in a similar manner as sales taxes.

► Motor Fuel: Under the Motor Fuel Tax Code, the incidence of the motor fuel is specifically levied on the consumer of the fuel; however, the tax is pre-collected when is it removed from the terminal. Gasoline and special fuel are taxed at 16 cents per gallon, diesel is taxed at 13 cents per gallon, and aviation and jet fuel are taxed at 0.0008 cents per gallon.

The motor fuel tax and reports for suppliers, bonded importers, exporters, terminal operators and occasional importers are due on the 27th day of the month following the month being reported. The tankwagon importer tax and report are due on the 25th day of the month following the month being reported. The special fuel tax monthly report is due on the 20th day of the month following the month being reported.

All special fuel decals are valid from January 1 through December 31. The annual $50 fee is for liquefied petroleum gas or natural gas users in passenger cars and in vans and pickups less than one ton. For vehicles less than one ton using alternative fuels (compressed natural gas, liquefied natural gas, methanol or "M-85") the fee is $100 per year. For vehicles exceeding one ton, using liquefied petroleum gas, compressed natural gas, liquefied natural gas, methanol or "M-85" the fee is $150 per year.

► Franchise Tax: Oklahoma levies an annual franchise tax on all corporations that do business in the State. Corporations are taxed $1.25 for each $1,000 of capital invested or used in Oklahoma. Foreign corporations are additionally assessed $100 per year, payable to the Oklahoma Tax Commission, for the Secretary of State acting as their registered agent. The franchise tax return, unless an election is made to file in conjunction with the filing of the Oklahoma income tax, is due July 1, and is considered delinquent September 1. Effective September1, 1998, corporations had the option to file and pay franchise tax annually at the same time as the Oklahoma corporate income tax filing.

► Gross Production: The Gross Production Tax is a tax on the production of oil and gas produced in Oklahoma. The tax is remitted to the Tax Commission on a monthly basis by the first purchaser. Further information regarding the current Gross Production tax rates can be accessed here.

If you have any questions about a business tax in Oklahoma, please call the Taxpayer Assistance Office at (405) 521-3160, or you may email any questions. Please include your name and telephone number with all email requests.

 
Oklahoma Employment Security Commission
There are no fees through this agency. However, there is a one-page form entitled Employer Status Report (OES-1) that should be completed and sent to the OESC. That form may be downloaded at www.oesc.state.ok.us.

This may not be all the fees associated with opening a business. Please check with all pertinent government agencies to verify needed licenses and associated fees.

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