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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 59th Legislature (2023)
31	31
32	32	HOUSE BILL 1548 By: Moore
33	33
34	34
35	35
36	36
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38	38	AS INTRODUCED
39	39
40	40	An Act relating to sales tax code; amending 68 O.S.
41	41	2021, Section 1353, as amended by Section 3, Chapte r
42	42	412, O.S.L. 2022 (68 O.S. Supp. 2 022, Section 1353),
43	43	which relates to apportionment of revenues; modifying
44	44	limits on the Oklahoma Tourism Promotion Revolving
45	45	Fund; and providing an effective date .
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50	50	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OK LAHOMA:
51	51	SECTION 1. AMENDATORY 68 O.S. 2021, Section 1353, as
52	52	amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp. 2022,
53	53	Section 1353), is amended to read as follows:
54	54	Section 1353. Purpose of article – Apportionment of revenues.
55	55	A. It is hereby declared t o be the purpose of the Oklahoma
56	56	Sales Tax Code to provide funds for the financing of the program
57	57	provided for by the Oklahoma Social Security Act and to provide
58	58	revenues for the support of the functions of the state gove rnment of
59	59	Oklahoma, and for this pu rpose it is hereby expressly provided t hat,
60	60	revenues derived pursuant to the provisions of the Oklahoma Sales
61	61	Tax Code, subject to the apportionment requirements for the Oklahoma
62	62	Tax Commission and Office of Management an d Enterprise Services
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89	89	Joint Computer Enhancement Fund provided by Section 265 of this
90	90	title, shall be apportioned as follows:
91	91	1. Except as provid ed in subsections C and D of this section,
92	92	the following amounts shall be paid to the State Treasurer to be
93	93	placed to the credit of the General R evenue Fund to be paid out
94	94	pursuant to direct appropriation by the Legislature:
95	95	Fiscal Year Amount
96	96	FY 2003 and FY 2004 86.04%
97	97	FY 2005 85.83%
98	98	FY 2006 85.54%
99	99	FY 2007 85.04%
100	100	FY 2008 through FY 2022 83.61%
101	101	FY 2023 through FY 2027 83.36%
102	102	FY 2028 and each fiscal year thereafter 83.61%;
103	103	2. The following amounts shall be paid to the State Treasurer
104	104	to be placed to the cre dit of the Education Reform Revolving Fund of
105	105	the State Department of Education:
106	106	a. for FY 2003, FY 2004 and F Y 2005, ten and forty-two
107	107	one-hundredths percent (10.42%),
108	108	b. for FY 2006 through FY 2020, ten and forty -six one-
109	109	hundredths percent (10.46%),
110	110	c. for FY 2021:
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137	137	(1) for the month beginning July 1, 2020, through the
138	138	month ending August 31, 2020, ten and forty -six
139	139	one-hundredths percent (10.46%) , and
140	140	(2) for the month beginning Septe mber 1, 2020,
141	141	through the month ending June 30, 2021, eleven
142	142	and ninety-six one-hundredths percent (11.96%),
143	143	d. for FY 2022 and each fiscal year thereafter, ten and
144	144	forty-six one-hundredths percent (10.46%);
145	145	3. The following amounts shall be paid to the S tate Treasurer
146	146	to be placed to the credit of the Teachers ' Retirement System
147	147	Dedicated Revenue Revolving Fund:
148	148	Fiscal Year Amount
149	149	FY 2003 and FY 2004 3.54%
150	150	FY 2005 3.75%
151	151	FY 2006 4.0%
152	152	FY 2007 4.5%
153	153	FY 2008 through FY 20 20 5.0%
154	154	FY 2021:
155	155	a. for the month beginning July 1, 2020, through the
156	156	month ending August 31, 2020 5.0%
157	157	b. for the month beginning September 1, 2020, through the
158	158	month ending June 30, 2021 3.5%
159	159	FY 2022 5.0%
160	160	FY 2023 through FY 2027 5.25%
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187	187	FY 2028 and each fiscal year thereafter 5.0%;
188	188	4. a. except as otherwise provided in subparagraph b of this
189	189	paragraph, for the fiscal year beginning July 1, 2022,
190	190	and for each fiscal year thereafter, eighty -seven one-
191	191	hundredths percent (0.87 %) shall be paid to the State
192	192	Treasurer to be further apportioned as follo ws:
193	193	(1) twenty-four percent (24%) shall be placed to the
194	194	credit of the Oklahoma Tourism Promotion
195	195	Revolving Fund, but in no event shall such
196	196	apportionment exceed Five Million Dollars
197	197	($5,000,000.00) in any fiscal year the fiscal
198	198	year beginning July 1, 2023, and previous fiscal
199	199	years, Six Million Dollars ( $6,000,000.00) in the
200	200	fiscal year beginning July 1, 2024, Six Million
201	201	Five Hundred Thousand Dollars ( $6,500,000.00) in
202	202	the fiscal year beginning July 1, 2025, and Seven
203	203	Million Five Hundred Thousand Dollars
204	204	($7,500,000.00) in the fiscal year beginning July
205	205	1, 2026, and subsequent fiscal years,
206	206	(2) forty-four percent (44%) shall be placed to the
207	207	credit of the Oklahoma Tourism Capital
208	208	Improvement Revolving Fund, but in no event shall
209	209	such apportionment exceed Nine Million Dollars
210	210	($9,000,000.00) in any fiscal year, and
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237	237	(3) thirty-two percent (32%) sha ll be placed to the
238	238	credit of the Oklahoma Route 66 Commission
239	239	Revolving Fund, but in no event shall such
240	240	apportionment exceed Six Million Six Hundred
241	241	Thousand Dollars ($6,600,000.00) in any fiscal
242	242	year, and
243	243	b. any amounts which exceed the limitations of
244	244	subparagraph a of this paragraph shall be placed to
245	245	the credit of the General Revenue Fund ; and
246	246	5. For the fiscal year begin ning July 1, 2015, and for each
247	247	fiscal year thereafter, six one -hundredths percent (0.06%) shall be
248	248	placed to the credit of the Okla homa Historical Society Capital
249	249	Improvement and Operations Revolving Fund, but in no even t shall
250	250	such apportionment exceed t he total amount apportioned pursuant to
251	251	this paragraph for the fiscal year ending on June 30, 2015. Any
252	252	amounts which exceed the li mitations of this paragraph shall be
253	253	placed to the credit of the General Revenue Fund.
254	254	B. Provided, for the fiscal year beg inning July 1, 2007, and
255	255	every fiscal year thereafter, an amount of revenue shall be
256	256	apportioned to each municipality or county whic h levies a sales tax
257	257	subject to the provisions of Section 1357.10 of this title and
258	258	subsection F of Section 2701 of this tit le equal to the amount of
259	259	sales tax revenue of such municipality or county exempted by the
260	260	provisions of Section 1357.10 of this tit le and subsection F of
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287	287	Section 2701 of this title. The Oklahoma Tax Commission shall
288	288	promulgate and adopt rules necessary t o implement the provisions of
289	289	this subsection.
290	290	C. From the monies that would otherwise be apportioned to the
291	291	General Revenue Fund p ursuant to subsection A of this section, there
292	292	shall be apportioned the following amounts :
293	293	1. For the month ending August 3 1, 2019:
294	294	a. Nine Million Six Hundred Th ousand Dollars
295	295	($9,600,000.00) to the credit of the State Highway
296	296	Construction and Maintenanc e Fund created in Section
297	297	1501 of Title 69 of the Oklahoma Statutes, and
298	298	b. Two Million Dollars ($2,000,000.00) to the credi t of
299	299	the Oklahoma Railroad Maintenance Revolving Fund
300	300	created in Section 309 of Title 66 of the Oklahoma
301	301	Statutes;
302	302	2. For the month ending September 30, 2019:
303	303	a. Twenty Million Dollars ($20,000,000.00) to the credit
304	304	of the State Highway Construction and M aintenance Fund
305	305	created in Section 1501 of Title 69 of the Oklahoma
306	306	Statutes, and
307	307	b. Two Million Dollars ($2,000,000.00) to the cred it of
308	308	the Oklahoma Railroad Maintenance Revolving Fund
309	309	created in Section 309 of Title 66 of the Oklahoma
310	310	Statutes;
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337	337	3. For the month ending October 31, 2019:
338	338	a. Twenty Million Dollars ($20,000,000.00) to the credit
339	339	of the State Highway Construction and Ma intenance Fund
340	340	created in Section 1501 of Title 69 of the Oklahoma
341	341	Statutes, and
342	342	b. Two Million Dollars ($2,000,000.00) to t he credit of
343	343	the Oklahoma Railroad Main tenance Revolving Fund
344	344	created in Section 309 of Title 66 of the Oklahoma
345	345	Statutes;
346	346	4. For the month ending November 30, 2019:
347	347	a. Twenty Million Dollars ($20,000,000.00) to the cred it
348	348	of the State Highway Constructio n and Maintenance Fund
349	349	created in Section 1501 of Title 69 of the Oklahoma
350	350	Statutes, and
351	351	b. Two Million Dollars ($2,000,000.00) to t he credit of
352	352	the Oklahoma Railroad Maintenance Revolving Fund
353	353	created in Section 309 of T itle 66 of the Oklahoma
354	354	Statutes; and
355	355	5. For the month ending December 31 , 2019:
356	356	a. Twenty Million Dollars ($20,000,000.00) to the credit
357	357	of the State Highway Constru ction and Maintenance Fund
358	358	created in Section 1501 of Title 69 of the Oklahoma
359	359	Statutes, and
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386	386	b. Two Million Dollars ($2,000, 000.00) to the credit of
387	387	the Oklahoma Railroad Maintenance Revolving Fund
388	388	created in Section 309 of Title 66 of the Oklahoma
389	389	Statutes.
390	390	D. For fiscal year 2023, and each subsequent fiscal year,
391	391	before any other apportionm ent otherwise required by this sect ion is
392	392	made to the General Revenue Fund , there shall be apportioned to the
393	393	State Public Common School Building Equalization Fund an amount, if
394	394	any, as required pursuant to Section 3 -104 of Title 70 of the
395	395	Oklahoma Statutes, not to exceed the state sales ta x generated by
396	396	medical marijuana sales in the preceding fiscal year as reported by
397	397	the Oklahoma Tax Commission.
398	398	SECTION 2. This act shall become effective November 1, 2023.
399	399
400	400	59-1-5353 JL 01/11/23

Oklahoma 2024 Regular Session

Oklahoma House Bill HB1548 Compare Versions