Oklahoma Code § 68-2602

Title 68. Revenue And Taxation: Application of tax
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The tax authorized to be levied under Section 1, of this act,
shall, when levied, apply to all persons, firms, associations or
corporations engaged in the business of furnishing power, light,
heat, gas, electricity or water in any city or town, except it shall
not apply to any person, firm, association or corporation operating
under a valid franchise from said city or town.

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