{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.1","heading":"Counties - Sales tax","body":"Notwithstanding the provisions of Section 1370 of this title and\n\nin accordance with the provisions of Section 1 of this act, any\n\ncounty of this state with a population of more than three hundred\n\nthousand (300,000) according to the latest Federal Decennial Census\n\nmay levy a sales tax of not to exceed one-half of one percent (1/2\n\nof 1%) upon the gross proceeds or gross receipts derived from all\n\nsales or services in the county upon which a consumer's sales tax is\n\nlevied by the state subject to the following conditions:\n\n1. The proceeds of such sales tax shall be used solely for the\n\npurpose of constructing and equipping county jail facilities or\n\ncapital improvements for jail facilities only;\n\n2. Before a sales tax may be levied by the county, the\n\nimposition of the tax shall first be approved by a majority of the\n\nregistered voters of the county voting thereon at a special election\n\ncalled by resolution of the board of county commissioners;\n\n3. Such sales tax can only be imposed for a period not to\n\nexceed three (3) years; and\n\n4. Any special election called pursuant to this section must be\n\nheld no later than January 1, 1992.","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":"6562fc559360b9d77ac375f63ea8fc115bec3497772e33492dcf82e005963caf","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370","next":"us-ok/okla.-stat.-tit.-68-68-1370.10"},"notice":"GroundRules: Original legal text. Not legal advice."}