Okla. Stat. tit. 68, § 68-1370.1: Counties - Sales tax

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-half of one percent (1/2

of 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 subject to the following conditions:

1. The proceeds of such sales tax shall be used solely for the

purpose of constructing and equipping county jail facilities or

capital improvements for jail facilities only;

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 not to

exceed three (3) years; and

4. Any special election called pursuant to this section must be

held no later than January 1, 1992.