Okla. Stat. tit. 68, § 68-1370

Duration – Voting and elections for a levy.

A. In accordance with the provisions of Section 1 of this act,

any county of this state may levy a sales tax of not to exceed two

percent (2%) upon the gross proceeds or gross receipts derived from

all sales or services in the county upon which a consumer's sales

tax is levied by this state. Before a sales tax may be levied by

the county, the imposition of the tax shall first be approved by a

majority of the registered voters of the county voting thereon at a

special election called by the board of county commissioners or by

initiative petition signed by not less than five percent (5%) of the

registered voters of the county who were registered at the time of

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the last general election. However, if a majority of the registered

voters of a county voting fail to approve such a tax, the board of

county commissioners shall not call another special election for

such purpose for six (6) months. Any sales tax approved by the

registered voters of a county shall be applicable only when the

point of sale is within the territorial limits of such county. Any

sales tax levied or any change in the rate of a sales tax levied

pursuant to the provisions of this section shall become effective on

the first day of the calendar quarter following approval by the

voters of the county unless another effective date, which shall also

be on the first day of a calendar quarter, is specified in the

ordinance or resolution levying the sales tax or changing the rate

of sales tax.

B. The Oklahoma Tax Commission shall give notice to all vendors

of a rate change at least sixty (60) days prior to the effective

date of the rate change. Provided, for purchases from printed

catalogs wherein the purchaser computed the tax based upon local tax

rates published in the catalog, the rate change shall not be

effective until the first day of a calendar quarter after a minimum

of one hundred twenty (120) days' notice to vendors. Failure to

give notice as required by this section shall delay the effective

date of the rate change to the first day of the next calendar

quarter.

C. Initiative petitions calling for a special election

concerning county sales tax proposals shall be in accordance with

Sections 2, 3, 3.1, 6, 18 and 24 of Title 34 of the Oklahoma

Statutes. Petitions shall be submitted to the office of county

clerk for approval as to form prior to circulation. Following

approval, the petitioner shall have ninety (90) days to secure the

required signatures. After securing the requisite number of

signatures, the petitioner shall submit the petition and signatures

to the county clerk. Following the verification of signatures, the

county clerk shall present the petition to the board of county

commissioners. The special election shall be held within sixty (60)

days of receiving the petition. The ballot title presented to the

voters at the special election shall be identical to the ballot as

presented in the initiative petition.

D. Subject to the provisions of Section 1357.10 of this title,

all items that are exempt from the state sales tax shall be exempt

from any sales tax levied by a county.

E. Any sales tax which may be levied by a county shall be

designated for a particular purpose. Such purposes may include, but

are not limited to, projects owned by the state, any agency or

instrumentality thereof, the county and/or any political subdivision

located in whole or in part within such county, regional

development, economic development, common education, general

operations, capital improvements, county roads, weather modification

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or any other purpose deemed, by a majority vote of the county

commissioners or as stated by initiative petition, to be necessary

to promote safety, security and the general well-being of the
nty, regional

development, economic development, common education, general

operations, capital improvements, county roads, weather modification

Oklahoma Statutes - Title 68. Revenue and Taxation Page 625

or any other purpose deemed, by a majority vote of the county

commissioners or as stated by initiative petition, to be necessary

to promote safety, security and the general well-being of the

people, including any authorized purpose pursuant to the Oklahoma

Community Economic Development Pooled Finance Act. The county shall

identify the purpose of the sales tax when it is presented to the

voters pursuant to the provisions of subsection A of this section.

Except as otherwise provided in this section and except as required

by the Oklahoma Community Economic Development Pooled Finance Act,

the proceeds of any sales tax levied by a county shall be deposited

in the general revenue or sales tax revolving fund of the county and

shall be used only for the purpose for which such sales tax was

designated. If the proceeds of any sales tax levied by a county

pursuant to this section are pledged for the purpose of retiring

indebtedness incurred for the specific purpose for which the sales

tax is imposed, the sales tax shall not be repealed until such time

as the indebtedness is retired. However, in no event shall the life

of the tax be extended beyond the duration approved by the voters of

the county.

F. 1. Notwithstanding any other provisions of law, any county

that has approved a sales tax for the construction, support or

operation of a county hospital may continue to collect such tax if

such hospital is subsequently sold. Such collection shall only

continue if the county remains indebted for the past construction,

support or operation of such hospital. The collection may continue

only until the debt is repaid or for the stated term of the sales

tax, whichever period is shorter.

2. If the construction, support or operation of a hospital is

funded through the levy of a county sales tax pursuant to this

section and such hospital is subsequently sold, the county levying

the tax may dissolve the governing board of such hospital following

the sale. Upon the sale of the hospital and dissolution of any

governing board, the county is relieved of any future liability for

the operation of such hospital.

G. Proceeds from any sales tax levied that is designated to be

used solely by the sheriff for the operation of the office of

sheriff shall be placed in the special revenue account of the

sheriff.

H. The life of the tax could be limited or unlimited in

duration. The county shall identify the duration of the tax when it

is presented to the voters pursuant to the provisions of subsections

A and C of this section. The maximum duration of a levy imposed

pursuant to Section 891.14 of Title 62 of the Oklahoma Statutes

shall be no longer than allowed pursuant to the Oklahoma Community

Economic Development Pooled Finance Act.

I. Except for the levies imposed pursuant to Section 891.14 of

Title 62 of the Oklahoma Statutes, there are hereby created one or

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more county sales tax revolving funds in each county which levies a

sales tax under this section if any or all of the proceeds of such

tax are not to be deposited in the general revenue fund of the

county or comply with the provisions of subsection G of this

section. Each such revolving fund shall be designated for a

particular purpose and shall consist of all monies generated by such

sales tax which are designated for such purpose. Monies in such

funds shall only be expended for the purposes specifically

designated as required by this section. A county sales tax

revolving fund shall be a continuing fund not subject to fiscal year

limitations.

J. In the case of a levy submitted for voter approval pursuant

to Section 891.14 of Title 62 of the Oklahoma Statutes, taxes levied
ales tax which are designated for such purpose. Monies in such

funds shall only be expended for the purposes specifically

designated as required by this section. A county sales tax

revolving fund shall be a continuing fund not subject to fiscal year

limitations.

J. In the case of a levy submitted for voter approval pursuant

to Section 891.14 of Title 62 of the Oklahoma Statutes, taxes levied

by a county shall not become valid until the ordinance or resolution

setting the rate of the levy shall have been approved by a majority

vote of the registered voters of each such county voting on such

question at a special election. Elections conducted pursuant to

questions submitted pursuant to Section 891.14 of Title 62 of the

Oklahoma Statutes shall be conducted on the same date or in a

sequence that provides that the last vote required for approval by

all participating counties or municipalities occurs not later than

thirty (30) days after the date upon which the first vote occurs.