Okla. Stat. tit. 37A, § 37A-5-104: Distribution of excise tax revenue

All revenue accruing from the excise tax levied by Section 104

of this act shall be collected by the Oklahoma Tax Commission and

distributed as follows:

1. Two-thirds of ninety-seven percent (2/3 of 97%) of such tax

revenue shall be paid to the State Treasurer and placed to the

credit of the General Revenue Fund of the state; provided, any

amounts derived from the tax levied pursuant to paragraphs 2 and 3

of subsection A of Section 104 of this act that exceed an amount

equal to the total amount collected from such tax levy for the

fiscal year ending on June 30, 2010, shall be distributed to the

Oklahoma Viticulture and Enology Center Development Revolving Fund

created pursuant to Section 132 of this act, but in no event shall

the distribution to the Oklahoma Viticulture and Enology Center

Development Revolving Fund in any fiscal year exceed Three Hundred

Fifty Thousand Dollars ($350,000.00);

2. One-third of ninety-seven percent (1/3 of 97%) of such

revenue is hereby allocated to the counties of this state and shall

be paid to the county treasurers on the basis of area and population

(giving equal weight to area and population) wherein the sale of

alcoholic beverages is lawful, and all of such funds shall be

appropriated by the county commissioners of each county and

apportioned by the county treasurer to all incorporated cities and

towns in the county on the basis of population within each city and

town on a per capita basis based on the last preceding Federal

Decennial Census. For the purpose of appropriating and paying the

excise taxes collected under the Oklahoma Alcoholic Beverage Control

Act, or any act which is amendatory thereof or supplemental thereto,

to the incorporated cities and towns in any county, city or town,

the corporate limits of which include territory within more than one

county, shall be considered and treated as being a city or town in

only the county within which more than fifty percent (50%) of the

entire population of such city or town, as shown by the last

preceding Federal Decennial Census, reside, and, for such purpose,

shall not be considered or treated as being a city or town in any

other county. In the event that the last preceding Federal

Decennial Census fails to disclose information from which such fact

may be determined by the board of county commissioners which is

appropriating the tax money then involved to the cities and towns in

its county, the board of county commissioners shall make an

estimate, from the best information then available to it, as to the

percentage of the entire population of such city or town then

residing in the county. If such board of county commissioners

determines, either from information disclosed by the last preceding

Federal Decennial Census, or from the best information then

available to the ABLE Commission (when such information is not

disclosed by the last preceding Federal Decennial Census), that more

than fifty percent (50%) of the population of such a city or town

resides in that county, such city or town shall receive its pro rata

share of such tax money on the basis of its entire population

according to the last preceding Federal Decennial Census; but if

such board of county commissioners so determines that more than

fifty percent (50%) of the population of such city or town does not

reside in that county, no part of such tax money shall be

appropriated or paid to such city or town; and

3. The remaining three percent (3%) of such excise tax revenue

shall be paid to the State Treasurer and placed to the credit of the

Oklahoma Tax Commission Fund to be paid out of the fund pursuant to

appropriations made by the State Legislature.