{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.6","heading":"County sales tax - Levy of tax on gross proceeds or","body":"receipts derived from certain consumer sales and services to fund\n\nprojects for new public improvements.\n\nA. Notwithstanding the provisions of Section 1370 of this title\n\nand in accordance with Section 1 of this act, any county of this\n\nstate with a population of more than three hundred thousand\n\n(300,000) according to the latest Federal Decennial Census may levy\n\na sales tax of not to exceed one percent (1%) upon the gross\n\nproceeds or gross receipts derived from all sales or services in the\n\ncounty upon which a consumer's sales tax is levied by the state,\n\nexcept as provided in paragraph 8 of Section 1357 of this title,\n\nsubject to the following conditions:\n\n1. The proceeds of such sales tax shall be used solely for the\n\npurpose of funding one or more projects for new public improvements;\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 of 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 March 1, 1994.\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 interest-bearing\n\naccount and the interest which accrues to the fund shall be retained\n\nin the fund. Monies in the limited-purpose fund shall be expended\n\nonly as accumulated and only for the purpose specifically described\n\nin paragraph 1 of subsection A of this section.\n\nC. As used in this section:\n\n1. \"Projects for new public improvements\" means any new and\n\nbeneficial change, addition, betterment or enhancement of or upon\n\nany real property belonging to a public agency, intended to enhance\n\nthe value, beauty or utility of said property or to adapt it to new\n\nor further purposes; and\n\n2. \"Public agency\" means the State of Oklahoma and any county,\n\ncity, public trust or other public entity specifically created by\n\nthe statutes of the State of Oklahoma or as a result of statutory\n\nauthorization contained therein.","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":"e14dbd6627ed32fc4189c9b8568df48f0b46edfe19fdee2da530820d2ee747d6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.5","next":"us-ok/okla.-stat.-tit.-68-68-1370.7"},"notice":"GroundRules: Original legal text. Not legal advice."}