Okla. Stat. tit. 68, § 68-1370.4: County sales tax - Conditions for levy

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 and the interest thereon

shall be used solely for the purpose of development of facilities

for lease or conveyance to the government of the United States and

any necessary infrastructure changes or improvements directly

related to such facilities located within the county. The board of

county commissioners of any county that has approved the imposition

of a sales tax pursuant to this section may not commence the

collection of any such sales tax until an agreement to locate such

facility within the county is reached;

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. The monies collected pursuant to the provisions of this

section shall only be expended by the board of county commissioners

to finance the construction of the facility and any necessary

infrastructure changes or improvements directly related to such

facility; and

4. Such sales tax can only be imposed for a period not to

exceed three (3) years.