Lawton, OK Local Taxes & Fees: Business Tax Classification (2026)

The tax is structured across twenty separate occupation classes set out in the Section 4-1-1-102(A) table, each keyed to the type of state-issued alcohol license the applicant holds. Brewers pay $1,250 annually, beer distributors $750, retail wine licensees $1,000, retail beer licensees $500, mixed-beverage and mixed-beverage/caterer combo licensees $905 and $1,250 respectively, winemakers $625, annual public event licensees $1,005, one-time public event licensees $255, and special-event licensees a flat $55 per event day. Brewpubs and their self-distribution permits are taxed at $1,005 and $750. Section 4-1-1-102(B) makes it unlawful to engage in any of these occupations before the tax is paid, and subsection (C) requires a licensee operating at more than one location within city limits to pay the tax separately for each address.

Subsection (D) directs the license and permits office to issue a receipt and keep a record of the licensee's name and business address, and subsection (E) requires that receipt be posted conspicuously at the licensed premises at all times. Under subsection (F), the receipt covers only the paying applicant, cannot be transferred or refunded, and expires annually, so every licensee must re-pay and re-post a new receipt each year. Before paying, Section 4-1-1-103 requires applicants to submit corporate good-standing proof, the ABLE Commission license, state sales tax permits, a background application, floor plan, parking layout and lease or deed, and Section 4-1-1-105 conditions issuance on a city inspection confirming compliance with fire, safety, health and zoning codes.