OKCMAR is a non-profit trade association. Being a non-profit (which is an National Assn of REALTORS requirement for local associations) limits some activity. A non-profit must operate within the guidelines of its charter. These means certain services like MLS which aren't core to the non-profit charter are subject to UBIT (Unrelated Business Income Tax). Too much UBIT activities means a group can lose their non-profit status. Many associations then choose to run their MLS's as a separate for-proft corporation, as does OKCMAR.
Because MLS is its own corporation it files its own tax return, pays its own taxes, and is required to have its own operating and financial accounts. This is why you receive separate bills from the MLS and the association for services.
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