How to Start a Business | Oklahoma Department of …
Oklahoma - The state of success
In Oklahoma, to build swimming pools and other bathing facilities (i.e., hot tubs, whirl bath tubs, etc.) for public use (in federal, state and local government owned and operated buildings, in hotels, fitness, health and massage businesses, etc.), the construction plans must, first, be submitted to and approved by the (OSDH).
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In Oklahoma, state licenses are not required of owners or businesses that provide fitness & health, personal training or massage services. However, if the businesses sell retail support items (i.e., workout accessories, health food supplements, etc.), a general sales tax permit and account through the (OTC) will be required. Also, as advised previously, to construct or install a bathing facility (hot tub, swirl bath, etc.), the plans for these types of businesses will have to be approved by the (OSDH).