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A. Tax Levied. There is hereby levied a liquor tax of seven percent (7%) on the sale of each and every alcoholic beverage sold within the Osage Nation Reservation and Osage Indian country. The incidence of said tax shall be on the consumer. The liquor tax shall be collected by the gaming facility or licensee and paid over to the Osage Nation Tax Commission as provided herein. No municipality, city, town or county, nor the state shall have the power to impose an excise or any other tax upon liquor as defined in this chapter, or to govern or license the sale or distribution thereof in any manner within the Osage Reservation and Osage Indian country, unless in conformance with federal, Oklahoma, and Osage Nation law.

B. Taxes Due. All taxes for the sale of liquor and alcoholic beverages on the Osage Reservation and Osage Indian country are due on the 15th day of the month following the end of the calendar quarter for which the taxes are due.

C. Delinquent Taxes. Past due taxes shall accrue interest at two percent (2%) per month.

D. Reports. Along with payment of the taxes imposed herein, the taxpayer shall submit a quarterly accounting of all income from the sale or distribution of liquor, as well as for the taxes collected, to the Osage Nation Tax Commission.

E. Compliance With Nation Tax Laws. Except as otherwise set forth in this chapter, the collection and enforcement of liquor taxes shall be conducted by the Osage Nation Tax Commission in accordance with Osage law. ONCA 11-41, eff. Apr. 12, 2011; ONCA 23-53, eff. Apr. 24, 2023.