Okla. Stat. tit. 68, § 68-2705: Approval of taxing ordinance by voters

A. Any taxes which may be levied by an incorporated city or

town as authorized by the provisions of Section 2701 et seq. of this

title shall not become valid until the ordinance setting the rate of

such tax shall have been approved by a majority vote of the

registered voters of such incorporated city or town voting on such

question at a general or special municipal election.

B. In the case of a levy submitted for voter approval pursuant

to Section 13 of this act, taxes levied by an incorporated city or

town shall not become valid until the ordinance setting the rate of

the levy shall have been approved by a majority vote of the

registered voters of each such incorporated city or town voting on

such question at a special municipal election. Elections conducted

pursuant to questions submitted pursuant to Section 13 of this act

shall be conducted on the same date or in a sequence that provides

that the last vote required for approval by all participating

counties or municipalities occurs not later than thirty (30) days

after the date upon which the first vote occurs.

C. No ordinance shall be resubmitted for ratification within

six (6) months following its defeat by the electors.