{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.10","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.10","heading":"County sales tax — Consumer sales tax — Voter approval","body":"— Apportionment — Expenditure.\n\nA. Notwithstanding the provisions of Section 1370 of Title 68\n\nof the Oklahoma Statutes and in accordance with the provisions of\n\nthis act, any county of this state may levy a sales tax not to\n\nexceed one percent (1%) upon the gross proceeds or gross receipts\n\nderived from all sales or services in the county upon which a\n\nconsumer’s sales tax is levied by the state, except as provided in\n\nparagraph 8 of Section 1357 of Title 68 of the Oklahoma Statutes,\n\nsubject to the following conditions:\n\n1. The proceeds of such sales tax shall be used solely for the\n\npurpose of funding emergency medical services; and\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\nB. The board of county commissioners shall create a limited-\n\npurpose fund and deposit therein any revenue generated by any sales\n\ntax levied pursuant to the provisions of subsection A of this\n\nsection. The fund shall be placed in an insured or collateralized\n\ninterest-bearing account, and the interest which accrues to the fund\n\nshall be retained in the fund. Monies in the limited-purpose fund\n\nshall be expended only as accumulated and only for the purpose\n\nspecifically described in paragraph 1 of subsection A of this\n\nsection.\n\nC. 1. All sales tax collected pursuant to subsection A of this\n\nsection, and the interest accrued from the collections as provided\n\nin subsection B of this section, within an ambulance service\n\ndistrict established pursuant to Section 9C of Article X of the\n\nOklahoma Constitution shall be apportioned in the same manner as the\n\nad valorem collections for the ambulance service district by the\n\ncounty treasurer. Ambulance service districts that receive monies\n\ncollected pursuant to this section shall be subject to an audit by\n\nthe State Auditor and Inspector.\n\n2. All sales tax collected pursuant to subsection A of this\n\nsection, and the interest accrued from the collections as provided\n\nin subsection B of this section, outside of an ambulance service\n\ndistrict shall be expended pursuant subsection A of this section and\n\nshall be subject to the purchasing policy of the county. Any\n\nemergency medical services receiving funds from a county collected\n\npursuant to this section shall enter into an agreement with the\n\ncounty and adhere to the provisions of the county resolution\n\napproved pursuant to subsection A of this section.\n\n3. Every county expending or apportioning monies pursuant to\n\nthis section shall verify that all emergency medical services\n\nreceiving monies collected pursuant to this section are licensed and\n\nin good standing with the EMS Division of the State Department of\n\nHealth. Any emergency medical services found by a county to be in\n\nviolation of the agreement, made pursuant to paragraph 2 of this\n\nsubsection, with the county or in violation of the resolution\n\nadopted pursuant to subsection A of this section shall be prohibited\n\nfrom receiving monies collected pursuant to this section until the\n\ncounty determines the entity is no longer in violation of the\n\nagreement or resolution.\n\nD. As used in this section, “emergency medical services” means\n\nany emergency medical services system which provides for the\n\norganization and appropriate designation of personnel, facilities,\n\nand equipment for the effective and coordinated delivery of health\n\ncare services primarily under emergency conditions within the voting\n\ncounty.\n\nE. A proposition otherwise authorized by the provisions of\n\nsubsection A or B of this section shall be placed before the voters\n\nof the applicable county at an election to be held on the same date\n\nas:\n\n1. Any regularly scheduled federal, state, or county election\n\nheld in that county;\nnd coordinated delivery of health\n\ncare services primarily under emergency conditions within the voting\n\ncounty.\n\nE. A proposition otherwise authorized by the provisions of\n\nsubsection A or B of this section shall be placed before the voters\n\nof the applicable county at an election to be held on the same date\n\nas:\n\n1. Any regularly scheduled federal, state, or county election\n\nheld in that county;\n\n2. A special election held in that county for a federal, state,\n\nor county office; or\n\n3. A special election held in that county for another county\n\nproposition or a state question.","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":"0a529a7fd7f02e32b5f96eae862782c86c75cacbaab129110f715becb4b7aa96","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.1","next":"us-ok/okla.-stat.-tit.-68-68-1370.11"},"notice":"GroundRules: Original legal text. Not legal advice."}