The following license fees shall be paid annually to the Oklahoma Tax Commission or Oklahoma Corporation Commission, as applicable, upon the registration of the following vehicles;
1. For each taxicab with a seating capacity of ten (10) or less people, the license fee shall be Twenty-five Dollars ($25.00) and paid to the Oklahoma Tax Commission;
2. For each school bus privately owned and used exclusively for transporting school children, the fee shall be based on seating capacity. For each such school bus with a seating capacity of fifteen (15) or less people, the fee shall be Twenty Dollars ($20.00). For each such school bus with a seating capacity of more than fifteen (15) people, the fee shall be Twenty-five Dollars ($25.00) and paid to the Oklahoma Tax Commission;
3. For each intercity motor bus, the fee shall be based on seating capacity and paid to the Oklahoma Tax Commission, or for those buses registered under Section 1120 of this title, paid to the Oklahoma Corporation Commission. For each intercity motor bus with a seating capacity of eleven (11) or less people, the fee shall be Seven Dollars and fifty cents ($7.50) per seat. For each intercity motor bus with a seating capacity of over eleven (11) but not more than twenty-three (23) people, the fee shall be Nine Dollars ($9.00) per seat. For each intercity motor bus with a seating capacity of more than twenty-three (23) people, the fee shall be Ten Dollars ($10.00) per seat. The seating capacity shall be determined by the number of seats available for passengers where separate seats are used, or by allowing sixteen (16) inches of seating space where separate seats are not used. Provided, that upon all intercity motor buses the license fees provided herein shall after the first year's registration in this or any other state be assessed at eighty percent (80%) of the fee computed and assessed as provided herein; and thereafter shall be assessed at eighty percent (80%) of the previous year's fee so computed for seven (7) successive years, but in no event shall the fee be thus reduced below Ten Dollars ($10.00). Provided, that the Commission shall issue intercity motor bus registration certificates for motor buses having a seating capacity of not exceeding five (5) seats upon application and payment of necessary fee without further requirements;
4. For each intracity motor bus, the fee shall be based on seating capacity and paid to the Oklahoma Tax Commission. For each intracity motor bus having a seating capacity of not to exceed eight (8) people, the fee shall be Forty Dollars ($40.00). For each intracity motor bus having a seating capacity in excess of eight (8) and not more than fifteen (15) people, the fee shall be Five Dollars ($5.00) per seat. For each intracity motor bus having a seating capacity in excess of fifteen (15) and not more than twenty-five (25) people, the fee shall be Six Dollars ($6.00) per seat. For each intracity motor bus having a seating capacity in excess of twenty-five (25) people, the fee shall be Seven Dollars ($7.00) per seat. Provided that after the first year's registration of any intracity bus in this or any other state, the license fee thereon shall be assessed at eighty percent (80%) of the fee computed and assessed for the first year, and thereafter, the fee shall be assessed and computed at eighty percent (80%) of the previous year's fee, and shall be so computed and assessed for the next seven (7) consecutive years, after the first year; provided further, that the fee shall not be reduced to less than Twenty-five Dollars ($25.00).
Added by Laws 1985, c. 197, § 4, operative July 1, 1985. Amended by Laws 1993, c. 11, § 2, eff. Sept. 1, 1993; Laws 2014, c. 296, § 4, eff. July 1, 2014; Laws 2015, c. 21, § 1, eff. Nov. 1, 2015.