Okla. Stat. tit. 68, § 68-1370.10: County sales tax — Consumer sales tax — Voter approval

— Apportionment — Expenditure.

A. Notwithstanding the provisions of Section 1370 of Title 68

of the Oklahoma Statutes and in accordance with the provisions of

this act, any county of this state may levy a sales tax 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 Title 68 of the Oklahoma Statutes,

subject to the following conditions:

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

purpose of funding emergency medical services; and

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.

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. 1. All sales tax collected pursuant to subsection A of this

section, and the interest accrued from the collections as provided

in subsection B of this section, within an ambulance service

district established pursuant to Section 9C of Article X of the

Oklahoma Constitution shall be apportioned in the same manner as the

ad valorem collections for the ambulance service district by the

county treasurer. Ambulance service districts that receive monies

collected pursuant to this section shall be subject to an audit by

the State Auditor and Inspector.

2. All sales tax collected pursuant to subsection A of this

section, and the interest accrued from the collections as provided

in subsection B of this section, outside of an ambulance service

district shall be expended pursuant subsection A of this section and

shall be subject to the purchasing policy of the county. Any

emergency medical services receiving funds from a county collected

pursuant to this section shall enter into an agreement with the

county and adhere to the provisions of the county resolution

approved pursuant to subsection A of this section.

3. Every county expending or apportioning monies pursuant to

this section shall verify that all emergency medical services

receiving monies collected pursuant to this section are licensed and

in good standing with the EMS Division of the State Department of

Health. Any emergency medical services found by a county to be in

violation of the agreement, made pursuant to paragraph 2 of this

subsection, with the county or in violation of the resolution

adopted pursuant to subsection A of this section shall be prohibited

from receiving monies collected pursuant to this section until the

county determines the entity is no longer in violation of the

agreement or resolution.

D. As used in this section, “emergency medical services” means

any emergency medical services system which provides for the

organization and appropriate designation of personnel, facilities,

and equipment for the effective and coordinated delivery of health

care services primarily under emergency conditions within the voting

county.

E. A proposition otherwise authorized by the provisions of

subsection A or B of this section shall be placed before the voters

of the applicable county at an election to be held on the same date

as:

1. Any regularly scheduled federal, state, or county election

held in that county;

nd coordinated delivery of health

care services primarily under emergency conditions within the voting

county.

E. A proposition otherwise authorized by the provisions of

subsection A or B of this section shall be placed before the voters

of the applicable county at an election to be held on the same date

as:

1. Any regularly scheduled federal, state, or county election

held in that county;

2. A special election held in that county for a federal, state,

or county office; or

3. A special election held in that county for another county

proposition or a state question.