Okla. Stat. tit. 68, § 68-4402: Legislative findings

The Legislature finds that sales taxable transactions conducted

within the area designated by Section 7 of this act have a

significant economic impact. In order to assist the Oklahoma

Tourism and Recreation Department with the maintenance and

improvement of critical infrastructure for the Lake Murray area, the

Legislature finds that it is in furtherance of an essential

governmental function to provide a method by which the State of

Oklahoma may utilize a portion of certain incremental state sales

tax revenues derived from taxable transactions occurring within the

area designated by Section 7 of this act as the “Lake Murray

Designated Area” to ensure the proper maintenance and allow for the

continued development of critical infrastructure within the Lake

Murray area.