{"data":{"id":"us-ok/okla.-stat.-tit.-3a-3a-207","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 3A, § 3A-207","heading":"Tax imposed - Distribution of proceeds","body":"Each organization licensee shall collect a tax of ten percent\n\n(10%) of the amount received by the organization licensee for\n\ntickets for admission to the race meeting grounds. If an\n\norganization licensee offers a reduced price for admission to the\n\nrace meeting grounds based upon the purchase of a season ticket or\n\npass, the amount of tax collected by the licensee for admission to\n\nthe race meeting grounds as a result of the purchase of such ticket\n\nor pass by any person shall be equal to the amount of tax that would\n\nhave been collected by the licensee for admission to the race\n\nmeeting grounds if such person did not hold a season ticket or pass.\n\nOn the first business day after the close of the racing day on which\n\nthe tax was collected, the organization licensee shall remit to the\n\nOklahoma Tax Commission the proceeds from the tax. The proceeds of\n\nthe tax shall be distributed as follows:\n\n1. For the first two (2) years of operation, forty-five percent\n\n(45%) shall be apportioned monthly to the municipality in which the\n\nracetrack is located. Fifty percent (50%) shall be apportioned\n\nmonthly to the county in which the racetrack is located. Five\n\npercent (5%) shall be apportioned monthly to the General Revenue\n\nFund of the State Treasury.\n\n2. For the third and all following years, fifty percent (50%)\n\nshall be apportioned monthly to the municipality in which the\n\nracetrack is located and fifty percent (50%) shall be apportioned\n\nmonthly to the county in which the racetrack is located.\n\nIf the racetrack is not located in a municipality or is located in a\n\nmunicipality with a population of less than one thousand (1,000),\n\none hundred percent (100%) of the proceeds shall be distributed to\n\nthe county in which the racetrack is located.\n\nAdded by State Question No. 553, Initiative Petition No. 315,\n\nadopted at election held Sept. 21, 1982. Amended by Laws 1983, c.\n\n11, § 25, emerg. eff. March 22, 1983; Laws 1983, c. 249, § 6,\n\noperative July 1, 1983; Laws 1986, c. 223, § 15, operative July 1,\n\n1986; Laws 1989, c. 249, § 2, eff. July 1, 1989.","path":["OK Code","Title 3A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os3A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"f58ce611a55643e006024fdc240fa0c89a44fddad45c4e6e6690a0d65151cf25","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-3a-3a-205.8","next":"us-ok/okla.-stat.-tit.-3a-3a-208"},"notice":"GroundRules: Original legal text. Not legal advice."}