OK SB96

Amends 11 O.S. 2011, Section 22-106 to modify municipal license tax provisions by removing strikethrough language that listed specific taxable entities including auctioneers, contractors, druggists, hawkers, peddlers, and numerous other business types.

Retains municipal governing bodies' authority to levy and collect license taxes on various businesses and professions, with collected taxes applied for municipal use as directed by the governing body.

Exempts scientific and literary lectures, entertainments, concerts, and musical performances given exclusively by municipality citizens from license taxation.

Specifies that municipalities levying license taxes on plumbing, electrical, and mechanical contractors may only assess the tax on the licensed contractor, not on licensed journeymen or apprentices, with tax amounts determined by the number of supervised employees.

Takes effect November 1, 2015.