Okla. Stat. tit. 68, § 68-1370.5
This is the official text of Okla. Stat. tit. 68, § 68-1370.5, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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County sales tax - Levy of tax on gross proceeds or
Official statutory text
receipts derived from certain consumer sales and services to fund
economic development projects.
A. Notwithstanding the provisions of Section 1370 of this title
and in accordance with the provisions of Section 1 of this act, any
county of this state with a population of more than three hundred
thousand (300,000) according to the latest Federal Decennial Census
may levy a sales tax of not to exceed one percent (1%) 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 the
state, except as provided in paragraph 8 of Section 1357 of this
title, subject to the following conditions:
1. The proceeds of such sales tax shall be used solely for the
purpose of funding one or more economic development projects;
2. 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 resolution of the board of county commissioners;
3. Such sales tax can only be imposed for a period of not to
exceed three (3) years; and
4. Any special election called pursuant to this section must be
held no later than March 1, 1994.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 632
B. The board of county commissioners shall create a limited-
purpose fund and deposit therein any revenue generated by any sales
tax levied pursuant to the provisions of subsection A of this
section. The fund shall be placed in an insured or collateralized
interest-bearing account and the interest which accrues to the fund
shall be retained in the fund. Monies in the limited-purpose fund
shall be expended only as accumulated and only for the purpose
specifically described in paragraph 1 of subsection A of this
section.
C. As used in this section, "economic development project"
means any project which the board of county commissioners determines
will promote, enhance or improve economic conditions within the
county.
economic development projects.
A. Notwithstanding the provisions of Section 1370 of this title
and in accordance with the provisions of Section 1 of this act, any
county of this state with a population of more than three hundred
thousand (300,000) according to the latest Federal Decennial Census
may levy a sales tax of not to exceed one percent (1%) 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 the
state, except as provided in paragraph 8 of Section 1357 of this
title, subject to the following conditions:
1. The proceeds of such sales tax shall be used solely for the
purpose of funding one or more economic development projects;
2. 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 resolution of the board of county commissioners;
3. Such sales tax can only be imposed for a period of not to
exceed three (3) years; and
4. Any special election called pursuant to this section must be
held no later than March 1, 1994.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 632
B. The board of county commissioners shall create a limited-
purpose fund and deposit therein any revenue generated by any sales
tax levied pursuant to the provisions of subsection A of this
section. The fund shall be placed in an insured or collateralized
interest-bearing account and the interest which accrues to the fund
shall be retained in the fund. Monies in the limited-purpose fund
shall be expended only as accumulated and only for the purpose
specifically described in paragraph 1 of subsection A of this
section.
C. As used in this section, "economic development project"
means any project which the board of county commissioners determines
will promote, enhance or improve economic conditions within the
county.
Status: in_force · Read it on the official government site
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