Okla. Stat. tit. 3A, § 3A-207
This is the official text of Okla. Stat. tit. 3A, § 3A-207, part of Oklahoma’s Stat. tit. 3A, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 3A,." Browse the sections below, each linked to its official government source.
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Tax imposed - Distribution of proceeds
Official statutory text
Each organization licensee shall collect a tax of ten percent
(10%) of the amount received by the organization licensee for
tickets for admission to the race meeting grounds. If an
organization licensee offers a reduced price for admission to the
race meeting grounds based upon the purchase of a season ticket or
pass, the amount of tax collected by the licensee for admission to
the race meeting grounds as a result of the purchase of such ticket
or pass by any person shall be equal to the amount of tax that would
have been collected by the licensee for admission to the race
meeting grounds if such person did not hold a season ticket or pass.
On the first business day after the close of the racing day on which
the tax was collected, the organization licensee shall remit to the
Oklahoma Tax Commission the proceeds from the tax. The proceeds of
the tax shall be distributed as follows:
1. For the first two (2) years of operation, forty-five percent
(45%) shall be apportioned monthly to the municipality in which the
racetrack is located. Fifty percent (50%) shall be apportioned
monthly to the county in which the racetrack is located. Five
percent (5%) shall be apportioned monthly to the General Revenue
Fund of the State Treasury.
Oklahoma Statutes - Title 3A. Amusements and Sports Page 39
2. For the third and all following years, fifty percent (50%)
shall be apportioned monthly to the municipality in which the
racetrack is located and fifty percent (50%) shall be apportioned
monthly to the county in which the racetrack is located.
If the racetrack is not located in a municipality or is located in a
municipality with a population of less than one thousand (1,000),
one hundred percent (100%) of the proceeds shall be distributed to
the county in which the racetrack is located.
Added by State Question No. 553, Initiative Petition No. 315,
adopted at election held Sept. 21, 1982. Amended by Laws 1983, c.
11, § 25, emerg. eff. March 22, 1983; Laws 1983, c. 249, § 6,
operative July 1, 1983; Laws 1986, c. 223, § 15, operative July 1,
1986; Laws 1989, c. 249, § 2, eff. July 1, 1989.
(10%) of the amount received by the organization licensee for
tickets for admission to the race meeting grounds. If an
organization licensee offers a reduced price for admission to the
race meeting grounds based upon the purchase of a season ticket or
pass, the amount of tax collected by the licensee for admission to
the race meeting grounds as a result of the purchase of such ticket
or pass by any person shall be equal to the amount of tax that would
have been collected by the licensee for admission to the race
meeting grounds if such person did not hold a season ticket or pass.
On the first business day after the close of the racing day on which
the tax was collected, the organization licensee shall remit to the
Oklahoma Tax Commission the proceeds from the tax. The proceeds of
the tax shall be distributed as follows:
1. For the first two (2) years of operation, forty-five percent
(45%) shall be apportioned monthly to the municipality in which the
racetrack is located. Fifty percent (50%) shall be apportioned
monthly to the county in which the racetrack is located. Five
percent (5%) shall be apportioned monthly to the General Revenue
Fund of the State Treasury.
Oklahoma Statutes - Title 3A. Amusements and Sports Page 39
2. For the third and all following years, fifty percent (50%)
shall be apportioned monthly to the municipality in which the
racetrack is located and fifty percent (50%) shall be apportioned
monthly to the county in which the racetrack is located.
If the racetrack is not located in a municipality or is located in a
municipality with a population of less than one thousand (1,000),
one hundred percent (100%) of the proceeds shall be distributed to
the county in which the racetrack is located.
Added by State Question No. 553, Initiative Petition No. 315,
adopted at election held Sept. 21, 1982. Amended by Laws 1983, c.
11, § 25, emerg. eff. March 22, 1983; Laws 1983, c. 249, § 6,
operative July 1, 1983; Laws 1986, c. 223, § 15, operative July 1,
1986; Laws 1989, c. 249, § 2, eff. July 1, 1989.
Status: in_force · Read it on the official government site
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