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§ 1370.1. Counties--Sales tax

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 13. Sales Tax Code (Refs & Annos)
Streamlined Sales and Use Tax Administration Act
68 Okl.St.Ann. § 1370.1
§ 1370.1. Counties--Sales tax
Currentness
Notwithstanding the provisions of Section 1370 of this title and in accordance with the provisions of Section 1 of this act,1 any county of this state with a population of more than three hundred thousand (300,000) according to the latest Federal Decennial Census may levy a sales tax of not to exceed one-half of one percent (1/2 of 1%) upon the gross proceeds or gross receipts derived from all sales or services in the county upon which a consumer's sales tax is levied by the state subject to the following conditions:
1. The proceeds of such sales tax shall be used solely for the purpose of constructing and equipping county jail facilities or capital improvements for jail facilities only;
2. Before a sales tax may be levied by the county, the imposition of the tax shall first be approved by a majority of the registered voters of the county voting thereon at a special election called by resolution of the board of county commissioners;
3. Such sales tax can only be imposed for a period not to exceed three (3) years; and
4. Any special election called pursuant to this section must be held no later than January 1, 1992.

Credits

Laws 1987, c. 149, § 2, emerg. eff. June 24, 1987; Laws 1990, c. 192, § 1, eff. Sept. 1, 1990; Laws 2015, c. 254, § 3, eff. Nov. 1, 2015.

Footnotes

1
Title 68, § 1354.36.
68 Okl. St. Ann. § 1370.1, OK ST T. 68 § 1370.1
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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