Oklahoma 2022 2022 Regular Session

Oklahoma Senate Bill SB1660 Introduced / Bill

Filed 01/20/2022

                     
 
 
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STATE OF OKLAHOMA 
 
2nd Session of the 58th Legislature (2022) 
 
SENATE BILL 1660 	By: Allen 
 
 
 
 
 
AS INTRODUCED 
 
An Act relating to vehicle license and registration 
fees and taxes; amending 47 O.S. 2021, Section 1104, 
which relates to apportionments; increasing certain 
apportionment limit; providing an effective date ; and 
declaring an emergency. 
 
 
 
 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: 
SECTION 1.     AMENDATORY     47 O.S. 2021, Section 1104, is 
amended to read as follows: 
Section 1104. A.  Unless otherwise provided by law, all fees, 
taxes, and penalties collected or received pursuant to the Oklahoma 
Vehicle License and Re gistration Act or Section 1 -101 et seq. of 
this title shall be apportioned and distribu ted monthly by the 
Oklahoma Tax Commission i n accordance with this section. 
B.  1.  The following percentages of the monies referred to in 
subsection A of this section s hall be apportioned to the various 
school districts in accordance with paragraph 2 of t his subsection: 
a. from October 1, 2000, u ntil June 30, 2001, thirty -five 
and forty-six one-hundredths percent (35.46%),   
 
 
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b. for the year beginning July 1, 2001, and endi ng June 
30, 2002, thirty-five and ninety-one one-hundredths 
percent (35.91%), 
c. for the year beginning July 1, 2002, through t he year 
ending on June 30, 2015, thirty -six and twenty one-
hundredths percent (36.20%), 
d. for the year beginning July 1, 2015, t hrough the year 
ending on June 30, 20 19, thirty-six and twenty one-
hundredths percent ( 36.20%), but in no event shall the 
amount apportioned in any fiscal year pursuant to this 
subparagraph exceed the total amount apportioned for 
the fiscal year ending on June 30, 2015.  Any amounts 
in excess of such limitation shall be placed to the 
credit of the General Revenue Fund, and 
e. for the year beginning July 1, 2019, and all 
subsequent years, thirty -six and twenty one-hundredths 
percent (36.20%), but in no event shall the amount 
apportioned in any fiscal year pursuant to this 
subparagraph exceed t he total amount apportioned for 
the fiscal year ending on June 30, 2015 .  Any amounts 
in excess of such limitation shall be placed to the 
credit of the Rebuilding Oklaho ma Access and Driver 
Safety Fund created in Section 1521 of Title 69 of the 
Oklahoma Statutes.   
 
 
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2.  The monies apportioned pu rsuant to subparagraphs a through e 
of paragraph 1 of this subsection shall be apportioned to the 
various school districts so that e ach district shall receive an 
amount based upon the proportion that each district ’s average daily 
attendance bears to the to tal average daily attendance of those 
districts entitled to receive funds pursuant to this section as 
certified by the State Departm ent of Education. 
Each district’s allocation of funds shall be remitted to the 
county treasurer of the county wherein the a dministrative 
headquarters of the district are located. 
No district shall be eligible for the funds herein provided 
unless the district makes an ad valorem tax levy of fi fteen (15) 
mills and maintains nine (9) years of i nstruction and pursuant to 
the rules of the State Board of Education, is authorized to maintain 
ten (10) years of instruction. 
C.  The following percentages of the monie s referred to in 
subsection A of this section shall be remitted to the State 
Treasurer to be credited to the General Reve nue Fund of the State 
Treasury: 
1.  From October 1, 2000, until June 30, 2001, forty -five and 
ninety-seven one-hundredths percent (45.9 7%); 
2.  For the year beginning July 1, 2001, and ending June 30, 
2002, forty-five and twenty-nine one-hundredths percent (45.29%);   
 
 
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3.  For the year beginning July 1, 2002, and for the subsequent 
fiscal years ending June 30, 2007, forty -four and eighty-four one-
hundredths percent (44.84%); 
4. For the year beginning July 1, 2007, and ending June 30, 
2008, thirty-nine and eighty-four one-hundredths percent (39.84%); 
5.  For the year beginning July 1, 2008, and ending June 30, 
2009, thirty-four and eighty-four one-hundredths percent (34.84%); 
6. For the period beginning July 1, 2009, and endin g December 
31, 2012, twenty-nine and eighty-four one-hundredths percent 
(29.84%); 
7.  For the period beginning January 1, 2013, and ending June 
30, 2013, twenty-nine and thirty-four one-hundredths percent 
(29.34%); 
8.  For the year beginning July 1, 2013, and ending June 30, 
2014, twenty-six and eighty-four one-hundredths percent (26.84%); 
and 
9.  For the year beginning July 1, 2014, through the year ending 
June 30, 2019, twenty-four and eighty-four one-hundredths percent 
(24.84%). 
D.  The following percent ages of the monies refer red to in 
subsection A of this section shall be remitted to the State 
Treasurer to be credited to the State Transportation Fund: 
1.  From October 1, 2000, until June 30, 2001, thirty one-
hundredths percent (0.30%);   
 
 
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2.  For the year beginning July 1, 2001 , through the year ending 
on June 30, 2015, thirty -one one-hundredths percent (0.31%); 
3.  For the year beginning July 1, 2015, through the year en ding 
on June 30, 2019, thirty -one one-hundredths percent (0.31%), but in 
no event shall the amount apportion ed in any fiscal year pursuant to 
this paragraph exceed the total amount apportioned for the fiscal 
year ending on June 30, 2015 .  Any amounts in excess of such 
limitation shall be plac ed to the credit of the General Revenue 
Fund; and 
4.  For the year beginning July 1, 2019, and all subsequent 
years, thirty-one one-hundredths percent (0.31%), but in no event 
shall the amount apportioned in any fiscal year pursuant to this 
paragraph exceed the total amount apportioned for the fiscal year 
ending on June 30, 2015.  Any amounts in excess of such limitation 
shall be placed to the credit of the Rebuilding Oklahoma Access and 
Driver Safety Fund created in Sec tion 1521 of Title 69 of the 
Oklahoma Statutes. 
E.  1.  The following percentages of th e monies referred to in 
subsection A of this section shall be apportioned to the various 
counties as set forth in paragraph 2 of this section: 
a. from October 1, 2000, u ntil June 30, 2001, seven and 
nine one-hundredths percent (7.09%),   
 
 
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b. for the year beginning July 1, 2001, and ending June 
30, 2002, seven and eighteen one -hundredths percent 
(7.18%), 
c. for the year beginning July 1, 2002, through the year 
ending on June 30, 2015, seven and twenty -four one-
hundredths percent (7.24%), 
d. for the year beginni ng July 1, 2015, through the year 
ending on June 30, 2019, seven and twenty -four one-
hundredths percent (7.24%), but in no event shall the 
amount apportioned in any fisc al year pursuant to this 
subparagraph exceed the total amount apportioned for 
the fiscal year ending on June 30, 2015.  Any amounts 
in excess of such limitation shall be placed to the 
credit of the General Revenue Fund, and 
e. for the year beginning July 1 , 2019, and all 
subsequent years, sev en and twenty-four one-hundredths 
percent (7.24%), but in no event shall the amount 
apportioned in any fiscal year pursuant to this 
subparagraph exceed the total amount apportioned for 
the fiscal year ending on June 30, 2015.  Any amounts 
in excess of such limitation shall be placed to the 
credit of the Rebuilding Oklahoma Access and Driver 
Safety Fund created in Section 1521 of Title 69 of the 
Oklahoma Statutes.   
 
 
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2.  The monies apportioned pursuant to subparagraphs a thr ough e 
of paragraph 1 of this subsect ion shall be apportioned as follows: 
forty percent (40%) of such sum shall be distributed to the various 
counties in that proportion which the county road mileage of each 
county bears to the entire state road mileage as certified by the 
Transportation Commission and the remaining sixty percent (60%) of 
such sum shall be distributed to the various counties on the basis 
which the population and area of each county bears to the total 
population and area of the state .  The population shall be as shown 
by the last Federal Census or the most recent annual estima te 
provided by the United States Bureau of the Census .  The funds shall 
be used for the purpose of constructing and maintaining county 
highways; provided, however, the c ounty treasurer may deposit so 
much of the funds in the sinking fund as may be necessar y for the 
retirement of interest and annual accrual of indebtedness created by 
the issuance of county or township bonds for road purposes .  Such 
deposits to the sinking fund shall not exceed forty percent ( 40%) of 
the funds allocated to a county pursuant t o this paragraph. 
F.  1.  The following percentages of the monies referred to in 
subsection A of this section shall be remitted to the county 
treasurers of the respectiv e counties and by them deposited in a 
separate special revenue fund to be used by the c ounty commissioners 
in accordance with paragraph 2 of this subsection:   
 
 
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a. from October 1, 2000, until June 30, 2001, two and 
fifty-three one-hundredths percent (2.53%), 
b. for the year beginning July 1, 200 1, and ending June 
30, 2002, two and fifty -six one-hundredths percent 
(2.56%), 
c. for the year beginning July 1, 2002, through the year 
ending on June 30, 2015, two and fifty -nine one-
hundredths percent (2.59%), 
d. for the year beginning July 1, 2015, thro ugh the year 
ending on June 30, 2019, two and fift y-nine one-
hundredths percent (2.59%), but in no event shall the 
amount apportioned in any fiscal year pursuant to this 
subparagraph exceed the total amount apportioned for 
the fiscal year ending on June 30 , 2015.  Any amounts 
in excess of such limitation shall be placed to the 
credit of the General Revenue Fund, and 
e. for the year beginning July 1, 2019, and all 
subsequent years, two and fifty -nine one-hundredths 
percent (2.59%), but in no event shall the amount 
apportioned in any fiscal year pursuant to this 
subparagraph exceed the total amount apportioned for 
the fiscal year ending on June 30, 2015 .  Any amounts 
in excess of such limitation shall be placed to the 
credit of the Rebuilding Oklahoma Access a nd Driver   
 
 
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Safety Fund created in Section 1521 of T itle 69 of the 
Oklahoma Statutes. 
2.  The monies apportioned pursuant to subparagraphs a through e 
of paragraph 1 of this subsection shall be used for the primary 
purpose of matching federal funds for the c onstruction of federal 
aid projects on county road s, or constructing and maintaining county 
or township highways and permanent bridges of such counties .  The 
distribution of monies apportioned by this paragraph shall be made 
upon the basis of the current f ormula based upon road mileage, area 
and population as related to county road improvement and maintenance 
costs.  Provided, however, the Department of Transportation may 
update the formula factors from time to time as n ecessary to account 
for changing conditions. 
G.  1.  The following percentages of the m onies referred to in 
subsection A of this section shall be transmitted by the Tax 
Commission to the various counties as set forth in paragraph 2 of 
this subsection: 
a. from October 1, 2000, until June 30, 2 001, three and 
fifty-five one-hundredths percent ( 3.55%), 
b. for the year beginning July 1, 2001, and ending June 
30, 2002, three and fifty -nine one-hundredths percent 
(3.59%),   
 
 
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c. for the year beginning July 1, 2002, th rough the year 
ending on June 30, 201 5, three and sixty-two one-
hundredths percent (3.6 2%), 
d. for the year beginning July 1, 2015, through the year 
ending on June 30, 2019, three and sixty -two one-
hundredths percent (3.62%), but in no event shall the 
amount apportioned in any fiscal year pur suant to this 
subparagraph exceed the total amount apportioned for 
the fiscal year ending on June 30, 2015 .  Any amounts 
in excess of such limitation shall be placed to the 
credit of the General Revenue Fund, and 
e. for the year beginning July 1, 2019, and all 
subsequent years, three and sixty -two one-hundredths 
percent (3.62%), but in no event shall the amount 
apportioned in any fiscal year pursuant to this 
subparagraph exceed the total amount apportioned for 
the fiscal year ending on June 30, 2015 .  Any amounts 
in excess of such limitation shall be place d to the 
credit of the Rebuilding Oklahoma Access and Driver 
Safety Fund created in Section 1521 of Title 69 of the 
Oklahoma Statutes. 
2.  The monies apportioned pursuan t to subparagraphs a through e 
of paragraph 1 of this subsection shall be transmitted to the 
various counties on the basis of a formula to be developed by the   
 
 
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Department of Transportation .  Such formula shall be similar to that 
currently used for the distr ibution of County Bridge Program Fund s, 
but also taking into consideration the effect of terrain and traffic 
volume as related to county road improvement and maintenance costs .  
Provided, however, the Department of Transportation may update the 
formula factors from time to time as necessary t o account for 
changing conditions.  The funds shall be transmitted to the various 
county treasurers to be deposited in the county highway fund of 
their respective counties. 
H.  1.  The following percentages of the monie s referred to in 
subsection A of this section shall be apportioned to the various 
counties as set forth in paragraph 2 of this subsection: 
a. from October 1, 2000, until June 30, 2001, eighty -one 
one-hundredths percent (0.81%), 
b. for the year beginning Ju ly 1, 2001, and ending June 
30, 2002, eighty-two one-hundredths percent (0.82%), 
c. for the year beginning July 1, 2002, through the year 
ending on June 30, 2015, eighty -three one-hundredths 
percent (0.83%), 
d. for the year beginning July 1, 2015, through the year 
ending on June 30, 2019, eig hty-three one-hundredths 
percent (0.83%), but in no event shall the amount 
apportioned in any fiscal year pursuant to this 
subparagraph exceed the total amount apportioned for   
 
 
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the fiscal year ending on June 30, 2015 .  Any amounts 
in excess of such limitati on shall be placed to the 
credit of the General Revenue Fund, and 
e. for the year beginning July 1, 2019, and all 
subsequent years, eighty -three one-hundredths percent 
(0.83%), but in no event shall the amount apportion ed 
in any fiscal year pursuant to thi s subparagraph 
exceed the total amount appo rtioned for the fiscal 
year ending on June 30, 2015 .  Any amounts in excess 
of such limitation shall be placed to the credit of 
the Rebuilding Oklahoma Access and Driver Safety Fund 
created in Section 1521 of Titl e 69 of the Oklahoma 
Statutes. 
2.  The monies apportioned pursuant to subparagraphs a through e 
of paragraph 1 of this subsection shall be apportioned to the 
various counties based upon the proportion that each county ’s 
population bears to the total state population. 
Each county’s allocation of funds shall be remitted to the 
various county treasurers to be deposited in the general fund of the 
county and used for the support of county government. 
I.  1.  The following percentages of the monies referred to in 
subsection A of this section shall be a pportioned to the various 
cities and incorporated towns as set forth in paragraph 2 of this 
subsection:   
 
 
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a. from October 1, 2000, until June 30, 2001, three and 
four one-hundredths percent (3.04%), 
b. for the year beginning July 1, 2001, and ending June 
30, 2002, three and eight one-hundredths percent 
(3.08%), 
c. for the year beginning July 1, 2002, through the year 
ending on June 30, 2015, three and ten one -hundredths 
percent (3.10%), 
d. for the year beginning July 1, 2015, through the year 
ending on June 30, 2019, three and ten one-hundredths 
percent (3.10%), but in no event shall the amount 
apportioned in any fiscal year pursuant to this 
subparagraph exceed the total amount apport ioned for 
the fiscal year ending on J une 30, 2015.  Any amounts 
in excess of such limitation shall be placed to the 
credit of the General Revenue Fund, and 
e. for the year beginning July 1, 2019, and all 
subsequent years, three and ten one -hundredths percent 
(3.10%), but in no event shall the amount apportioned 
in any fiscal year pursuant to this subparagraph 
exceed the total amount apportioned for the fiscal 
year ending on June 30, 2015 .  Any amounts in excess 
of such limitation shall be placed to the cred it of 
the Rebuilding Oklahoma Access and Driver Safety Fund   
 
 
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created in Section 1521 of Title 69 of the Oklahoma 
Statutes. 
2.  The monies apportioned pursuant to subparagraphs a through e 
of paragraph 1 of this subsection shall be apportioned to the 
various cities and incorporated towns based upon the proportion that 
each city or incorporated town’s population bears to the total 
population of all cities and incorporated towns in the state .  Such 
funds shall be remitted to the various county treasurers for 
allocation to the various cities and in corporated towns.  All such 
funds shall be used for the construction, maintenance, repair, 
improvement, and lighting of streets and alleys .  Provided, however, 
the governing board of any city or town may, with the appro val of 
the county excise board, trans fer any surplus funds to the general 
revenue fund of such city or town whenever an emergency requires 
such a transfer. 
J.  The following percentages of the monies referred to in 
subsection A of this section shall be rem itted to the State 
Treasurer to be credited to the Oklahoma Law Enforcement Retirement 
Fund: 
1.  From October 1, 2000, until June 30, 2001, one and twenty -
two one-hundredths percent (1.22%); 
2.  For the year beginning July 1, 2001, and ending June 30, 
2002, one and twenty-three one-hundredths percent (1.23%); and   
 
 
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3.  For the year beginning July 1, 2002, and all subsequent 
years, one and twenty -four one-hundredths percent (1.24%). 
K.  Three one-hundredths of one percent (3/100 of 1%) of the 
monies referred to in subsection A of this section sha ll be remitted 
to the State Treasurer to be credit ed to the Wildlife Conservation 
Fund.  Seventy-five percent (75%) of the funds shall be used for 
fish habitat restoration and twenty -five percent (25%) of the funds 
shall be used in the fish hatchery system for fish production. 
L.  1.  For the year beginni ng July 1, 2007, and ending June 30, 
2008, five percent (5%) of monies referred to in subsection A of 
this section shall be remitted to the State Treasurer to be credite d 
to the County Improvements for Road s and Bridges Fund as created in 
Section 507 of Title 69 of the Oklahoma Statutes. 
2.  For the year beginning July 1, 2008, and ending June 30, 
2009, ten percent (10%) of monies referred to in subsection A of 
this section shall be remitted to the State Tre asurer to be credited 
to the County Improvements f or Roads and Bridges Fund as created in 
Section 507 of Title 69 of the Oklahoma Statutes. 
3.  For the period beginning July 1, 2009, and ending December 
31, 2012, fifteen percent (15%) of monies referred to in subsection 
A of this section shall be remitted to the State Treasurer to be 
credited to the County Improvements for Roads and Bridges Fund as 
created in Section 507 of Title 69 of the Oklahoma Statutes.   
 
 
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4.  For the period beginning January 1, 2013, and ending June 
30, 2013, fifteen and fifty one-hundredths percent (15.50%) of 
monies referred to in subsection A of this section shall be remitted 
to the State Treasurer to be credited to the County Improvements for 
Roads and Bridges Fund as created in Secti on 507 of Title 69 of the 
Oklahoma Statutes. 
5.  For the year beginning July 1, 2013, and ending June 30, 
2014, eighteen percent (18%) of monies referred to in subsection A 
of this section shall be remitted to the State Treasurer to be 
credited to the Coun ty Improvements for Roads and Bridges Fund as 
created in Section 507 of Title 69 of the Oklahoma Statutes. 
6.  For the year beginning July 1, 2014, twenty percent (20%) of 
monies referred to in subsection A of this sect ion shall be remitted 
to the State Treasurer to be credited to the County Improvements for 
Roads and Bridges Fund as created in Section 507 of Title 69 of the 
Oklahoma Statutes. 
7.  For the year beginning July 1, 2015, through the year ending 
on June 30, 2019, twenty percent (20%) of monies r eferred to in 
subsection A of this section shall b e remitted to the State 
Treasurer to be credited to the County Improvements for Roads and 
Bridges Fund as created in Section 507 of Title 69 of the Oklahoma 
Statutes, but in no event shall the total amount apportioned in any 
fiscal year pursuant to this pa ragraph exceed One Hundred Twenty 
Million Dollars ($120,000,000.00) .  Any amounts in excess of One   
 
 
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Hundred Twenty Million Dollars ($120,000,000.00) shall be placed to 
the credit of the General Revenue Fund. 
8. a. Except as provided in subparagraph b of thi s 
paragraph, for the year beginning July 1, 2019, and 
all subsequent years, twenty percent (20%) of monies 
referred to in subsection A of this section shall be 
remitted to the State Treasurer to be credited to the 
County Improvements for Roads and Bridges Fund as 
created in Section 507 of Title 69 of the Oklahoma 
Statutes, but in no event shall the total amount 
apportioned in any fiscal year pursuant to this 
paragraph exceed One Hundred Twenty Million Dollar s 
($120,000,000.00) One Hundred Fifty Million Doll ars 
($150,000,000.00).  Any amounts in excess of One 
Hundred Twenty Million Dollars ($120,000,000.00) One 
Hundred Fifty Million Dollars ( $150,000,000.00) shall 
be placed to the credit of the Rebuilding Okla homa 
Access and Driver Safety Fund created in Sect ion 1521 
of Title 69 of the Oklahoma Statutes , and 
b. (1) for the fiscal year beginning July 1, 2021, 
through the fiscal year ending June 30, 2026, the 
Oklahoma Tax Commission shall remit twenty-five 
percent (25%) of the monthly allocation, 
otherwise scheduled to be credited to the County   
 
 
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Improvements for Roads and Bridges Fu nd, to the 
various counties of the state .  The Commission 
shall distribute such funds monthly to e ach 
county treasurer as follows: 
(a) one-third (1/3) of such funds shall be 
distributed to the various counties in the 
proportion which the area of each county 
bears to the total area of the state, 
(b) one-third (1/3) of such funds shall be 
distributed to the various counties in the 
proportion which the certified county road 
miles of each county bear to the total sum 
of county road miles in the state, and 
(c) one-third (1/3) of such funds shall be 
distributed to the various counties in the 
proportion which the total replacement cost 
for obsolete or deficient bridges according 
to the most recent ODOT yearly Bridge 
Summary Report for County B ridges for each 
county bears to the total amount of such 
cost for all such county bridges in the 
state, and 
(2) for the fiscal year beginning July 1, 2026, a nd 
all subsequent fiscal years thereafter, the   
 
 
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Oklahoma Tax Commission shall remit twenty -five 
percent (25%) of the month ly allocation, 
otherwise scheduled to be credited to the County 
Improvements for Roads and Bridges Fund, to the 
various counties of the state.  The Commission 
shall distribute such fund s monthly to each 
county treasurer as follows: 
(a) one-third (1/3) of such funds shall be 
distributed to the various counties in the 
proportion which the area of each co unty 
bears to the total area of the s tate, 
(b) one-third (1/3) of such funds shall be 
distributed to the various counties in the 
proportion which the certif ied county road 
miles of each county bear to the total sum 
of county road miles in the state, and 
(c) one-third (1/3) of such funds shall be 
distributed to the various counties in the 
proportion which the number of county 
bridges in each county according to the ODOT 
2020 Bridge Summary Report for County 
Bridges bears to the total sum of county 
bridges in the state according to such 
report.   
 
 
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Each county treasurer shall deposit such funds to the 
county’s county highway fund and such funds shall be used 
for maintenance and operations .  In no event shall the 
total amount apportioned in any fiscal year pursuant to the 
provisions of subparagraphs a and b of this paragraph 
exceed One Hundred Twenty Million Dollars 
($120,000,000.00). 
M.  Twenty-four and eighty-four one-hundredths percent (24.84%) 
of the monies referred to in subsection A of this section shall be 
remitted to the State Treasurer to be c redited to the Rebuilding 
Oklahoma Access and Driv er Safety Fund created in Section 1521 of 
Title 69 of the Oklahoma Statutes. 
N.  Monies allocated to counties by this section may be 
estimated by the county excise board in the budget for the county as 
anticipated revenue to the extent of ninety percent (9 0%) of the 
previous year’s income from such source; provided, not more than 
fifteen percent (15%) can be encumbered during any month. 
O.  Notwithstanding any other provi sions of this section, for 
the fiscal year beginning July 1, 2003, the first One Hundre d 
Thousand Dollars ($100,000.00) of the monies collected or rece ived 
by the Tax Commission pursuant to the registration of motorcycles 
and mopeds in this state shall be placed to the credit of the 
Oklahoma Tax Commission Revolving Fund. 
SECTION 2.  This act shall become effective July 1, 2022.   
 
 
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SECTION 3.  It being immediately necessary for the preservation 
of the public peace, health or safety, an emergency is hereby 
declared to exist, by reason whereof thi s act shall take effect and 
be in full force from and after its passage and approval. 
 
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