{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.4","heading":"County sales tax - Conditions for levy","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 percent (1%) upon the\n\ngross proceeds or gross receipts derived from all sales or services\n\nin the county upon which a consumer's sales tax is levied by the\n\nstate, except as provided in paragraph 8 of Section 1357 of this\n\ntitle, subject to the following conditions:\n\n1. The proceeds of such sales tax and the interest thereon\n\nshall be used solely for the purpose of development of facilities\n\nfor lease or conveyance to the government of the United States and\n\nany necessary infrastructure changes or improvements directly\n\nrelated to such facilities located within the county. The board of\n\ncounty commissioners of any county that has approved the imposition\n\nof a sales tax pursuant to this section may not commence the\n\ncollection of any such sales tax until an agreement to locate such\n\nfacility within the county is reached;\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. The monies collected pursuant to the provisions of this\n\nsection shall only be expended by the board of county commissioners\n\nto finance the construction of the facility and any necessary\n\ninfrastructure changes or improvements directly related to such\n\nfacility; and\n\n4. Such sales tax can only be imposed for a period not to\n\nexceed three (3) years.","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":"e8f4e5892cda18ef5236dd0376c9778b4f408815d8ccefa0f37e344e3e42dad8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.3","next":"us-ok/okla.-stat.-tit.-68-68-1370.5"},"notice":"GroundRules: Original legal text. Not legal advice."}