{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-104","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-104","heading":"Distribution of excise tax revenue","body":"All revenue accruing from the excise tax levied by Section 104\n\nof this act shall be collected by the Oklahoma Tax Commission and\n\ndistributed as follows:\n\n1. Two-thirds of ninety-seven percent (2/3 of 97%) of such tax\n\nrevenue shall be paid to the State Treasurer and placed to the\n\ncredit of the General Revenue Fund of the state; provided, any\n\namounts derived from the tax levied pursuant to paragraphs 2 and 3\n\nof subsection A of Section 104 of this act that exceed an amount\n\nequal to the total amount collected from such tax levy for the\n\nfiscal year ending on June 30, 2010, shall be distributed to the\n\nOklahoma Viticulture and Enology Center Development Revolving Fund\n\ncreated pursuant to Section 132 of this act, but in no event shall\n\nthe distribution to the Oklahoma Viticulture and Enology Center\n\nDevelopment Revolving Fund in any fiscal year exceed Three Hundred\n\nFifty Thousand Dollars ($350,000.00);\n\n2. One-third of ninety-seven percent (1/3 of 97%) of such\n\nrevenue is hereby allocated to the counties of this state and shall\n\nbe paid to the county treasurers on the basis of area and population\n\n(giving equal weight to area and population) wherein the sale of\n\nalcoholic beverages is lawful, and all of such funds shall be\n\nappropriated by the county commissioners of each county and\n\napportioned by the county treasurer to all incorporated cities and\n\ntowns in the county on the basis of population within each city and\n\ntown on a per capita basis based on the last preceding Federal\n\nDecennial Census. For the purpose of appropriating and paying the\n\nexcise taxes collected under the Oklahoma Alcoholic Beverage Control\n\nAct, or any act which is amendatory thereof or supplemental thereto,\n\nto the incorporated cities and towns in any county, city or town,\n\nthe corporate limits of which include territory within more than one\n\ncounty, shall be considered and treated as being a city or town in\n\nonly the county within which more than fifty percent (50%) of the\n\nentire population of such city or town, as shown by the last\n\npreceding Federal Decennial Census, reside, and, for such purpose,\n\nshall not be considered or treated as being a city or town in any\n\nother county. In the event that the last preceding Federal\n\nDecennial Census fails to disclose information from which such fact\n\nmay be determined by the board of county commissioners which is\n\nappropriating the tax money then involved to the cities and towns in\n\nits county, the board of county commissioners shall make an\n\nestimate, from the best information then available to it, as to the\n\npercentage of the entire population of such city or town then\n\nresiding in the county. If such board of county commissioners\n\ndetermines, either from information disclosed by the last preceding\n\nFederal Decennial Census, or from the best information then\n\navailable to the ABLE Commission (when such information is not\n\ndisclosed by the last preceding Federal Decennial Census), that more\n\nthan fifty percent (50%) of the population of such a city or town\n\nresides in that county, such city or town shall receive its pro rata\n\nshare of such tax money on the basis of its entire population\n\naccording to the last preceding Federal Decennial Census; but if\n\nsuch board of county commissioners so determines that more than\n\nfifty percent (50%) of the population of such city or town does not\n\nreside in that county, no part of such tax money shall be\n\nappropriated or paid to such city or town; and\n\n3. The remaining three percent (3%) of such excise tax revenue\n\nshall be paid to the State Treasurer and placed to the credit of the\n\nOklahoma Tax Commission Fund to be paid out of the fund pursuant to\n\nappropriations made by the State Legislature.","path":["OK Code","Title 37A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os37A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"285910ba67481c5c3238fb4788c0a50a06e9808e09aecbd5c732714a2dce8c1b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-103","next":"us-ok/okla.-stat.-tit.-37a-37a-5-105"},"notice":"GroundRules: Original legal text. Not legal advice."}