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

Chapter 52, Article IV, Division 1 sets the ground rules that apply to every occupation tax the City levies. Section 52-121 bars anyone from doing business in an occupation listed in the article until the tax is paid to the City Treasurer and the receipt is presented to and filed with the Supervisor of Licenses, where it must be kept for one year. Section 52-122 fixes the tax as an annual payment, due and payable yearly on the anniversary of the first payment; the City will not accept a lesser amount or a shorter period than the code prescribes.

Section 52-123 requires a separate tax for each occupation a person is engaged in, meaning a business operating in more than one taxed classification pays once per classification rather than a single blended rate. Section 52-124 makes the tax personal to the payer: it covers only the person who paid it, not a successor or transferee, and it is never refundable under any circumstances, even if the business closes mid-year. Section 52-125 limits the levy geographically: the occupation tax applies only if Oklahoma City is the principal place of business for that occupation, so a business headquartered elsewhere that merely transacts occasional business in the City is not subject to it.

50 for oil-only dispensing. 7 percent service fee to any payment made by credit or debit card. Several former classifications, including door-to-door photography solicitors and rug and carpet cleaners, were repealed from the fee schedule by Ordinance No. 21731 and now sit reserved.