{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.8","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.8","heading":"Creation of hospital authorities - Sales tax levy -","body":"Dissolution.\n\nA. In accordance with the provisions of Section 1 of this act,\n\nany combination of cities, towns and counties, by resolution of\n\ntheir governing boards, may jointly create a hospital authority\n\npursuant to the provisions of Section 176 of Title 60 of the\n\nOklahoma Statutes for the purpose of planning, financing and\n\nconstructing hospitals or related medical facilities located within\n\nthe boundaries of such cities, towns or counties. 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. The combination of cities, towns\n\nand counties creating the authority shall be designated the\n\nbeneficiary of the authority. The boundaries of the authority shall\n\nbe coterminous with the boundaries of the cities, towns or counties\n\ncreating the authority.\n\nB. Any hospital authority created pursuant to the provisions of\n\nsubsection A 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 cities, towns and counties\n\ncomprising the authority upon which a consumer's sales tax is levied\n\nby this state. Before a sales tax may be levied by the authority,\n\nthe imposition of the tax shall first be approved by a majority of\n\nthe registered voters within the boundaries of each of the cities,\n\ntowns and counties comprising the authority voting thereon at a\n\nspecial election jointly called by the governing boards of the\n\ncities, towns and counties comprising the authority. Provided, if a\n\nmajority of the 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\nC. 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\nD. 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 and constructing hospitals or related medical facilities\n\nwithin the boundaries of the authority. The authority shall\n\nidentify the purpose of the sales tax when it is presented to the\n\nvoters pursuant to the provisions of this section. The proceeds of\n\nany sales tax levied by an authority shall be used only for the\n\npurposes for which the sales tax was designated.\n\nE. The authority shall identify the duration of the tax when it\n\nis presented to the voters pursuant to the provisions of this\n\nsection.\n\nF. An authority created pursuant to the provisions of\n\nsubsection A of this section may utilize the provisions of the Local\n\nDevelopment Act as it relates to the financing of such hospitals or\n\nrelated medical facilities.\n\nG. An authority created pursuant to the provisions of\n\nsubsection A of this section shall be dissolved:\n\n1. At such time as the planning, financing and constructing of\n\nthe hospitals or related medical facilities within the boundaries of\n\nthe authority is completed; and\n\n2. At such time as the revenue collected from any taxes levied\n\nby the authority is sufficient for payment of any and all expenses\n\nincurred by the authority in the planning, financing and\n\nconstructing of a hospital or related medical facility.\n\nH. If the proceeds of any tax levied by an authority pursuant\n\nto this section are pledged for the purpose of retiring indebtedness\n\nincurred for the specific purpose for which the tax is imposed, the\nny taxes levied\n\nby the authority is sufficient for payment of any and all expenses\n\nincurred by the authority in the planning, financing and\n\nconstructing of a hospital or related medical facility.\n\nH. If the proceeds of any tax levied by an authority pursuant\n\nto this section are pledged for the purpose of retiring indebtedness\n\nincurred for the specific purpose for which the tax is imposed, the\n\ntax shall not be repealed until such time as the indebtedness is\n\nretired. Notwithstanding any other provisions of law, any county or\n\nhospital authority that has approved a sales tax for the support and\n\noperation of a county hospital may continue to collect such tax if\n\nsuch hospital is subsequently sold. Such collection shall only\n\ncontinue if the county or hospital authority remains indebted for\n\nthe support and operation of such hospital and only until the debt\n\nis repaid or for the stated term of the tax, whichever period is\n\nshorter. In no event shall the life of the tax be extended beyond\n\nthe duration approved by the voters of the authority.\n\nI. 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 and\n\nconstructing of hospitals or related medical facilities, the excess\n\nfunds shall be apportioned to the general funds of the cities, towns\n\nand counties comprising the authority in proportion to the\n\npopulation of each city, town and county.\n\nJ. If the construction, support, or operation of a hospital is\n\nfunded through the levy of a sales tax by a county or hospital\n\nauthority pursuant to this section and such hospital is subsequently\n\nsold, the county or hospital authority levying the tax may dissolve\n\nthe governing board of such hospital at the time of the sale. When\n\nthe sale of the hospital and dissolution of any governing board is\n\nfinal, the county or hospital authority is thereby relieved of any\n\nliability for the operation of such hospital.","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":"d853964f8d068a924ab2e68043ec19d9835cde991890eba1ebc4c78342c5a181","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.7","next":"us-ok/okla.-stat.-tit.-68-68-1370.9"},"notice":"GroundRules: Original legal text. Not legal advice."}