Oklahoma § 68-1370.1 - Counties - Sales tax

§ 68-1370.1. Counties - Sales tax

Notwithstanding the provisions of Section 1370 of this title and

in accordance with the provisions of Section 1 of this act, 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:

Oklahoma Statutes - Title 68. Revenue and Taxation

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.

Added by Laws 1987, c. 149, § 2, emerg. eff. June 24, 1987. Amended

by Laws 1990, c. 192, § 1, eff. Sept. 1, 1990; Laws 2015, c. 254, §

3, eff. Nov. 1, 2015.