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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 19, § 19-153.1: Entities receiving county sales tax revenues -

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Where this section sits in the code
  1. OK Code
  2. Title 19

Reimbursement of county for cost of collecting, maintaining and

distributing funds.

A. The county treasurer or county clerk may charge a fee to any

entity which is the recipient of revenue from a designated county

sales tax levied for that entity as reimbursement for the cost of

collecting, maintaining, and distributing the funds on behalf of the

entity.

B. The county treasurer or county clerk shall prepare a special

estimate of needs each fiscal year covering all expenditures of the

office on behalf of the entities receiving the sales tax revenue.

The estimate of need shall be itemized by personal services,

maintenance, and operation expenditures for each taxing entity and

filed with the county excise board or county budget board.

C. In reviewing and approving the estimate as provided in

subsection B of this section, the county excise board or county

budget board shall charge such costs among the various recipients

receiving the revenue and shall render a statement to each entity

for reimbursement to the county general fund.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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