{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370","heading":"County sales tax - Notice of rate change - Exemptions -","body":"Duration – Voting and elections for a levy.\n\nA. In accordance with the provisions of Section 1 of this act,\n\nany county of this state may levy a sales tax of not to exceed two\n\npercent (2%) upon the gross proceeds or gross receipts derived from\n\nall sales or services in the county upon which a consumer's sales\n\ntax is levied by this state. Before a sales tax may be levied by\n\nthe county, the imposition of the tax shall first be approved by a\n\nmajority of the registered voters of the county voting thereon at a\n\nspecial election called by the board of county commissioners or by\n\ninitiative petition signed by not less than five percent (5%) of the\n\nregistered voters of the county who were registered at the time of\n\nthe last general election. However, if a majority of the registered\n\nvoters of a county voting fail to approve such a tax, the board of\n\ncounty commissioners shall not call another special election for\n\nsuch purpose for six (6) months. Any sales tax approved by the\n\nregistered voters of a county shall be applicable only when the\n\npoint of sale is within the territorial limits of such county. Any\n\nsales tax levied or any change in the rate of a sales tax levied\n\npursuant to the provisions of this section shall become effective on\n\nthe first day of the calendar quarter following approval by the\n\nvoters of the county unless another effective date, which shall also\n\nbe on the first day of a calendar quarter, is specified in the\n\nordinance or resolution levying the sales tax or changing the rate\n\nof sales tax.\n\nB. The Oklahoma Tax Commission shall give notice to all vendors\n\nof a rate change at least sixty (60) days prior to the effective\n\ndate of the rate change. Provided, for purchases from printed\n\ncatalogs wherein the purchaser computed the tax based upon local tax\n\nrates published in the catalog, the rate change shall not be\n\neffective until the first day of a calendar quarter after a minimum\n\nof one hundred twenty (120) days' notice to vendors. Failure to\n\ngive notice as required by this section shall delay the effective\n\ndate of the rate change to the first day of the next calendar\n\nquarter.\n\nC. Initiative petitions calling for a special election\n\nconcerning county sales tax proposals shall be in accordance with\n\nSections 2, 3, 3.1, 6, 18 and 24 of Title 34 of the Oklahoma\n\nStatutes. Petitions shall be submitted to the office of county\n\nclerk for approval as to form prior to circulation. Following\n\napproval, the petitioner shall have ninety (90) days to secure the\n\nrequired signatures. After securing the requisite number of\n\nsignatures, the petitioner shall submit the petition and signatures\n\nto the county clerk. Following the verification of signatures, the\n\ncounty clerk shall present the petition to the board of county\n\ncommissioners. The special election shall be held within sixty (60)\n\ndays of receiving the petition. The ballot title presented to the\n\nvoters at the special election shall be identical to the ballot as\n\npresented in the initiative petition.\n\nD. Subject to the provisions of Section 1357.10 of this title,\n\nall items that are exempt from the state sales tax shall be exempt\n\nfrom any sales tax levied by a county.\n\nE. Any sales tax which may be levied by a county shall be\n\ndesignated for a particular purpose. Such purposes may include, but\n\nare not limited to, projects owned by the state, any agency or\n\ninstrumentality thereof, the county and/or any political subdivision\n\nlocated in whole or in part within such county, regional\n\ndevelopment, economic development, common education, general\n\noperations, capital improvements, county roads, weather modification\n\nor any other purpose deemed, by a majority vote of the county\n\ncommissioners or as stated by initiative petition, to be necessary\n\nto promote safety, security and the general well-being of the\nnty, regional\n\ndevelopment, economic development, common education, general\n\noperations, capital improvements, county roads, weather modification\n\nor any other purpose deemed, by a majority vote of the county\n\ncommissioners or as stated by initiative petition, to be necessary\n\nto promote safety, security and the general well-being of the\n\npeople, including any authorized purpose pursuant to the Oklahoma\n\nCommunity Economic Development Pooled Finance Act. The county shall\n\nidentify the purpose of the sales tax when it is presented to the\n\nvoters pursuant to the provisions of subsection A of this section.\n\nExcept as otherwise provided in this section and except as required\n\nby the Oklahoma Community Economic Development Pooled Finance Act,\n\nthe proceeds of any sales tax levied by a county shall be deposited\n\nin the general revenue or sales tax revolving fund of the county and\n\nshall be used only for the purpose for which such sales tax was\n\ndesignated. If the proceeds of any sales tax levied by a county\n\npursuant to this section are pledged for the purpose of retiring\n\nindebtedness incurred for the specific purpose for which the sales\n\ntax is imposed, the sales tax shall not be repealed until such time\n\nas the indebtedness is retired. However, in no event shall the life\n\nof the tax be extended beyond the duration approved by the voters of\n\nthe county.\n\nF. 1. Notwithstanding any other provisions of law, any county\n\nthat has approved a sales tax for the construction, support or\n\noperation of a county hospital may continue to collect such tax if\n\nsuch hospital is subsequently sold. Such collection shall only\n\ncontinue if the county remains indebted for the past construction,\n\nsupport or operation of such hospital. The collection may continue\n\nonly until the debt is repaid or for the stated term of the sales\n\ntax, whichever period is shorter.\n\n2. If the construction, support or operation of a hospital is\n\nfunded through the levy of a county sales tax pursuant to this\n\nsection and such hospital is subsequently sold, the county levying\n\nthe tax may dissolve the governing board of such hospital following\n\nthe sale. Upon the sale of the hospital and dissolution of any\n\ngoverning board, the county is relieved of any future liability for\n\nthe operation of such hospital.\n\nG. Proceeds from any sales tax levied that is designated to be\n\nused solely by the sheriff for the operation of the office of\n\nsheriff shall be placed in the special revenue account of the\n\nsheriff.\n\nH. The life of the tax could be limited or unlimited in\n\nduration. The county shall identify the duration of the tax when it\n\nis presented to the voters pursuant to the provisions of subsections\n\nA and C of this section. The maximum duration of a levy imposed\n\npursuant to Section 891.14 of Title 62 of the Oklahoma Statutes\n\nshall be no longer than allowed pursuant to the Oklahoma Community\n\nEconomic Development Pooled Finance Act.\n\nI. Except for the levies imposed pursuant to Section 891.14 of\n\nTitle 62 of the Oklahoma Statutes, there are hereby created one or\n\nmore county sales tax revolving funds in each county which levies a\n\nsales tax under this section if any or all of the proceeds of such\n\ntax are not to be deposited in the general revenue fund of the\n\ncounty or comply with the provisions of subsection G of this\n\nsection. Each such revolving fund shall be designated for a\n\nparticular purpose and shall consist of all monies generated by such\n\nsales tax which are designated for such purpose. Monies in such\n\nfunds shall only be expended for the purposes specifically\n\ndesignated as required by this section. A county sales tax\n\nrevolving fund shall be a continuing fund not subject to fiscal year\n\nlimitations.\n\nJ. In the case of a levy submitted for voter approval pursuant\n\nto Section 891.14 of Title 62 of the Oklahoma Statutes, taxes levied\nales tax which are designated for such purpose. Monies in such\n\nfunds shall only be expended for the purposes specifically\n\ndesignated as required by this section. A county sales tax\n\nrevolving fund shall be a continuing fund not subject to fiscal year\n\nlimitations.\n\nJ. In the case of a levy submitted for voter approval pursuant\n\nto Section 891.14 of Title 62 of the Oklahoma Statutes, taxes levied\n\nby a county shall not become valid until the ordinance or resolution\n\nsetting the rate of the levy shall have been approved by a majority\n\nvote of the registered voters of each such county voting on such\n\nquestion at a special election. Elections conducted pursuant to\n\nquestions submitted pursuant to Section 891.14 of Title 62 of the\n\nOklahoma Statutes shall be conducted on the same date or in a\n\nsequence that provides that the last vote required for approval by\n\nall participating counties or municipalities occurs not later than\n\nthirty (30) days after the date upon which the first vote occurs.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"fbab79162eb244211dfe424ecab2ea483dddb09012ddb963d6793f7db4172c52","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1369","next":"us-ok/okla.-stat.-tit.-68-68-1370.1"},"notice":"GroundRules: Original legal text. Not legal advice."}