{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.7","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.7","heading":"Creation of transportation or regional economic","body":"development authorities – Sales tax levy – Dissolution.\n\nA. As used in this section, the following terms shall have the\n\nfollowing meanings:\n\n1. \"Agency\" includes but is not limited to extant\n\ntransportation operating systems;\n\n2. \"Operation\" includes but is not limited to leasing services,\n\ncontracting for services, planning, staffing, operating, financing,\n\nconstruction and maintenance of a transportation or regional\n\neconomic project regardless of the source of funding;\n\n3. \"Regional district\" means a specific governing and\n\nassessment district created out of any combination of any portions\n\nof any cities, towns or counties, either equal to or less than the\n\nentirety of the boundaries of such cities, towns or counties;\n\n4. \"Transportation project or system\" includes but is not\n\nlimited to transit, commuter and passenger rail service or\n\noperations or intermodal facilities, the components of which\n\ncontribute to a system that incorporates transportation modes of\n\nhighway, air, rail and waterway together in order to facilitate the\n\nmovement of commerce; and\n\n5. \"User fees\" means farebox revenues.\n\nB. Any combination of cities, towns and counties, or their\n\nagencies, by resolution of their governing boards, may jointly\n\ncreate a transportation authority or regional economic development\n\nauthority and a regional district pursuant to the provisions of\n\nSection 176 of Title 60 of the Oklahoma Statutes for the purpose of\n\nplanning, financing, construction, maintenance and operation of\n\ntransportation or regional economic development projects located\n\nwithin the boundaries of such regional district. An authority\n\ncreated pursuant to the provisions of this subsection shall have the\n\npowers granted pursuant to the provisions of Section 176 of Title 60\n\nof the Oklahoma Statutes in addition to the powers granted pursuant\n\nto the provisions of this section except that no transportation or\n\nregional economic development authority created pursuant to the\n\nprovisions of this subsection shall have any power or authority to\n\nexercise or to attempt to exercise any powers of eminent domain.\n\nThe combination of cities, towns and counties, or their agencies,\n\ncreating the authority shall be designated the beneficiary of the\n\nauthority. The boundaries of the authority shall be coterminous\n\nwith the boundaries of the regional district. The authority shall\n\nbe governed by a board of directors appointed by the governing\n\nboards of the cities, towns or counties creating such authority, and\n\nthe representative makeup of the board and the number of directors,\n\ntheir duties and terms of service shall be determined by such\n\ngoverning boards creating such authority.\n\nC. Any transportation authority or regional economic\n\ndevelopment authority created pursuant to the provisions of\n\nsubsection B of this section may levy a sales tax of not to exceed\n\ntwo percent (2%) upon the gross proceeds or gross receipts derived\n\nfrom all sales or services in the regional district comprising the\n\nauthority upon which a consumer's sales tax is levied by this state.\n\nBefore a sales tax may be levied by the authority, the imposition of\n\nthe tax shall first be approved by a majority of votes cast by the\n\nregistered voters within the boundaries of the regional district\n\ncomprising the authority voting thereon at a special election\n\njointly called by the governing boards of the cities, towns and\n\ncounties comprising the authority. Provided, if a majority of the\n\nvotes cast by registered voters of an authority voting fail to\n\napprove such a tax, the governing boards of such cities, towns and\n\ncounties shall not jointly call another special election for such\n\npurpose for at least six (6) months. Any sales tax approved by the\n\nregistered voters of an authority shall be applicable only when the\n\npoint of sale is within the boundaries or limits of the authority\notes cast by registered voters of an authority voting fail to\n\napprove such a tax, the governing boards of such cities, towns and\n\ncounties shall not jointly call another special election for such\n\npurpose for at least six (6) months. Any sales tax approved by the\n\nregistered voters of an authority shall be applicable only when the\n\npoint of sale is within the boundaries or limits of the authority\n\nand provided no other sales tax is being levied pursuant to this\n\nsection in the same regional district during the same time period.\n\nD. All items that are exempt from the state sales tax shall be\n\nexempt from any sales tax levied pursuant to the provisions of this\n\nsection.\n\nE. Any sales tax which may be levied pursuant to the provisions\n\nof this section shall be designated for the purposes of planning,\n\nfinancing, construction, maintenance and operation of transportation\n\nor regional economic development projects within the boundaries of\n\nthe authority. The authority shall identify the purpose of the\n\nsales tax when it is presented to the voters pursuant to the\n\nprovisions of this section. The proceeds of any sales tax levied by\n\nan authority shall be used only for the purposes for which the sales\n\ntax was designated.\n\nF. The authority shall identify the specific duration of the\n\ntax when it is presented to the voters pursuant to the provisions of\n\nthis section and shall include specific language in the ballot title\n\ndisclosing the duration of the tax. A levy by a transportation\n\nauthority or a regional economic development authority shall have a\n\nmaximum duration of thirty (30) years if the proceeds from the tax\n\nare pledged to the repayment of indebtedness, a maximum duration of\n\ntwenty (20) years if the proceeds from the tax are to be used for\n\nexpenditures other than the repayment of indebtedness, or for as\n\nlong as such authority is in operation.\n\nG. An authority created pursuant to the provisions of\n\nsubsection B of this section may utilize the provisions of the Local\n\nDevelopment Act as it relates to the financing of such\n\ntransportation or regional economic development projects.\n\nH. A transportation or regional economic development authority\n\ncreated pursuant to this section shall exist for the duration of the\n\noperation and no longer than one (1) year after cessation of the\n\noperation.\n\nI. Providing that at cessation of operations the proceeds of\n\nany tax levied by an authority pursuant to this section are pledged\n\nfor the purpose of retiring indebtedness incurred for the specific\n\npurpose for which the tax is imposed, the tax shall not be repealed\n\nuntil such time as the indebtedness is retired. In no event shall\n\nthe life of the tax be extended beyond the duration approved by the\n\nvoters of the authority.\n\nJ. If the revenue collected from any taxes levied by the\n\nauthority exceeds the amount necessary for payment of any and all\n\nexpenses incurred by the authority in the planning, financing,\n\nconstruction, maintenance and operation of transportation or\n\nregional economic development projects, the excess funds shall be\n\napportioned to the general funds of the cities, towns and counties\n\ncomprising the authority in proportion to the population of each\n\ncity, town and county within the regional district.\n\nK. A transportation authority created pursuant to the\n\nprovisions of subsection B of this section may provide for the\n\nfinancing of a transportation system utilizing any revenue measures\n\navailable pursuant to subsections B through J of this section in\n\ncombination with revenue derived from user fees.","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":"1efc844349fbc8b89119fd557cc8f46ea468f1c45088553d0c3eeaf466384e56","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.6","next":"us-ok/okla.-stat.-tit.-68-68-1370.8"},"notice":"GroundRules: Original legal text. Not legal advice."}