| 32 | 27 | | |
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| 33 | 28 | | ENGROSSED HOUSE |
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| 34 | 29 | | BILL NO. 1853 By: Kerbs of the House |
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| 35 | 30 | | |
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| 36 | 31 | | and |
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| 37 | 32 | | |
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| 38 | 33 | | Hall of the Senate |
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| 39 | 34 | | |
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| 40 | 35 | | |
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| 41 | 36 | | |
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| 42 | 37 | | |
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| 43 | 38 | | An Act relating to motor vehicles; amending 47 O.S. |
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| 44 | 39 | | 2021, Section 1103, as amended by Section 9, Chapter |
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| 45 | 40 | | 47, 1st Extraordinary Session, O.S.L. 2023 (47 O.S. |
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| 46 | 41 | | Supp. 2023, Section 1103), which relates to |
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| 47 | 42 | | legislative intent; allowing certain fee be retained |
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| 48 | 43 | | by licensed operator; amending 47 O.S. 2021, Section |
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| 49 | 44 | | 1104, as last amended by Section 12, Chapter 47, 1st |
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| 50 | 45 | | Extraordinary Session, O.S.L. 2023 (47 O.S. Supp. |
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| 51 | 46 | | 2023, Section 1104), which relates to apportionment; |
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| 52 | 47 | | modifying description of certain collected monies; |
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| 53 | 48 | | amending 47 O.S. 2021, Section 1141.1, as last |
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| 54 | 49 | | amended by Section 13, Chapter 47, 1st Extraordinary |
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| 55 | 50 | | Session, O.S.L. 2023 (47 O.S. Supp. 2023, Section |
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| 56 | 51 | | 1141.1), which relates to the retention of taxes and |
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| 57 | 52 | | fees; removing certain statutory references on fee |
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| 58 | 53 | | retention; authorizing the retention of certain fees; |
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| 59 | 54 | | amending 63 O.S. 2021, Sectio n 4021, as amended by |
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| 60 | 55 | | Section 215, Chapter 282, O.S.L. 2022 (63 O.S. Supp. |
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| 61 | 56 | | 2023, Section 4021), which relates to fees, |
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| 62 | 57 | | exemptions, and credits; modifying date and means for |
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| 63 | 58 | | the retention of certain fees; amending 68 O.S. 2021, |
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| 64 | 59 | | Section 2103, as amended by S ection 236, Chapter 282, |
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| 65 | 60 | | O.S.L. 2022 (68 O.S. Supp. 2023, Section 2103), which |
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| 66 | 61 | | relates to tax for transfer of vehicle ownership; |
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| 67 | 62 | | modifying agency responsible for certain collection; |
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| 68 | 63 | | modifying apportionment and retention of certain |
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| 69 | 64 | | collections; and declarin g an emergency. |
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| 70 | 65 | | |
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| 71 | 66 | | |
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| 72 | 67 | | |
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| 73 | 68 | | BE IT ENACTED BY THE PEOP LE OF THE STATE OF OKLAHO MA: |
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| 103 | 97 | | 2023 (47 O.S. Supp. 2023, Section 1103), is amended to read as |
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| 104 | 98 | | follows: |
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| 105 | 99 | | Section 1103. A. It is the intent of the Legislature that the |
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| 106 | 100 | | owner or owners of ever y vehicle in this state shall posse ss a |
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| 107 | 101 | | certificate of title as proof of ownership and that every vehicle |
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| 108 | 102 | | shall be registered in the name of the owner or owners thereof. All |
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| 109 | 103 | | registration and licen se fees and mileage taxes imposed by the |
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| 110 | 104 | | Oklahoma Vehicle License and Registration A ct shall be for the |
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| 111 | 105 | | purpose of providing funds for the general governmental functions of |
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| 112 | 106 | | the state, counties, municipalities and schools and for the |
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| 113 | 107 | | maintenance and upkeep of the avenues of public access of this |
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| 114 | 108 | | state. Such registration and license fees shall ap ply to every |
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| 115 | 109 | | vehicle operated upon, over, along or across any avenue of public |
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| 116 | 110 | | access within this state and when paid in full, shall be in lieu of |
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| 117 | 111 | | all other taxes, general and local, unless otherwise specifically |
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| 118 | 112 | | provided. |
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| 119 | 113 | | B. Unless otherwise provided, al l fees to be retained by the |
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| 120 | 114 | | licensed operator pursuant to the Oklahoma Vehicle License and |
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| 121 | 115 | | Registration Act, shall be retained by the licensed operator |
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| 122 | 116 | | pursuant to subsection E of Section 1141.1 of this title. |
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| 123 | 117 | | 1. This section shall apply to subsection H of Section 1105, |
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| 124 | 118 | | Section 1115, 1132, 1132.1, 1132.4, 1135.1, 1135.2, 1135.3, |
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| 154 | 147 | | 2023. Except that the fee of Five Dollars ($5.00) for the license |
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| 155 | 148 | | plate issued pursuant to paragraph 31 of subsection B of Section |
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| 156 | 149 | | 1135.2 of this title shall be retained by the licensed opera tor. |
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| 157 | 150 | | 2. This section shall apply to subsections G, L, M, N, and R of |
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| 158 | 151 | | Section 1105, Sections 1107.4, 1110, 1116, 1126 , 1135.4, 1135.7, |
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| 159 | 152 | | 1135.9, and 1143 of this title, and Section 4021 of Title 63 of the |
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| 160 | 153 | | Oklahoma Statutes, beginning July 1, 2025. |
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| 161 | 154 | | SECTION 2. AMENDATORY 47 O.S. 2021, Section 1104v2, as |
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| 162 | 155 | | last amended by Section 10, Chapter 47, 1st Extraordinary Session, |
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| 163 | 156 | | O.S.L. 2023 (47 O.S. Supp. 2023, Section 1104 v2), is amended to rea d |
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| 164 | 157 | | as follows: |
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| 165 | 158 | | Section 1104v2. A. Unless otherwise provided by law, all fees, |
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| 166 | 159 | | taxes and penalties collected or received pursua nt to the Oklahoma |
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| 167 | 160 | | Vehicle License and Regist ration Act or Section 1-101 et seq. of |
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| 168 | 161 | | this title shall be apportioned and dist ributed monthly by the |
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| 169 | 162 | | Oklahoma Tax Commission in accordance with this section . Service |
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| 170 | 163 | | Oklahoma shall provide to the Oklahoma Tax Comm ission monthly |
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| 171 | 164 | | reports of motor vehicle collection information, including, but not |
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| 172 | 165 | | limited to, motor vehicle monthly apportionment information, |
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| 173 | 166 | | refunds, canceled vouchers, waste tire collections, organ donor |
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| 174 | 167 | | program amounts, driver license records, prorat e amounts, and sales |
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| 175 | 168 | | tax amounts. The reports shall be delivere d electronically pursuant |
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| 204 | 196 | | provided to Service Oklahoma by the Oklahoma Tax Commission on or |
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| 205 | 197 | | before December 1st annually. |
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| 206 | 198 | | One percent (1%) of fees collected the monies referred to i n |
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| 207 | 199 | | this subsection shall be apportioned to the Licensed Oper ator |
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| 208 | 200 | | Performance Fund created in Section 3-106 of this title, in |
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| 209 | 201 | | accordance with the applicable metrics determined by Service |
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| 210 | 202 | | Oklahoma. |
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| 211 | 203 | | B. 1. The following percentages of the monies referred to in |
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| 212 | 204 | | subsection A of this section shal l be apportioned to the various |
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| 213 | 205 | | school districts in accordance with paragraph 2 of this subsection: |
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| 214 | 206 | | a. from October 1, 2000, until June 30, 2001, thirty -five |
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| 215 | 207 | | and forty-six one-hundredths percent (35.46%), |
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| 216 | 208 | | b. for the year beginning July 1, 2001, and ending June |
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| 217 | 209 | | 30, 2002, thirty-five and ninety-one one-hundredths |
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| 218 | 210 | | percent (35.91%), |
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| 219 | 211 | | c. for the year beginning July 1, 2002, through the year |
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| 220 | 212 | | ending on June 30, 2015, t hirty-six and twenty one- |
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| 221 | 213 | | hundredths percent (36.20%), |
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| 222 | 214 | | d. for the year beginning July 1, 2015, thro ugh the year |
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| 223 | 215 | | ending on June 30, 2019, thirty-six and twenty one- |
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| 224 | 216 | | hundredths percent (36.20%), but in no e vent shall the |
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| 225 | 217 | | amount apportioned in any fiscal year p ursuant to this |
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| 226 | 218 | | subparagraph exceed the total amount apportioned for |
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| 255 | 246 | | in excess of such limitation shall be placed to the |
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| 256 | 247 | | credit of the General Reven ue Fund, and |
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| 257 | 248 | | e. for the year beginning July 1, 2019, a nd all |
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| 258 | 249 | | subsequent years, thirty -six and twenty one-hundredths |
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| 259 | 250 | | percent (36.20%), but in no event sh all the amount |
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| 260 | 251 | | apportioned in any fiscal year pursuant to this |
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| 261 | 252 | | subparagraph exceed the total amount app ortioned for |
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| 262 | 253 | | the fiscal year ending on June 30, 2015. Any amounts |
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| 263 | 254 | | in excess of such limitation shall be placed to the |
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| 264 | 255 | | credit of the Rebuilding Oklahoma Access and Driver |
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| 265 | 256 | | Safety Fund created in Section 1521 of Title 69 of the |
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| 266 | 257 | | Oklahoma Statutes. |
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| 267 | 258 | | 2. The monies apportioned pursuant to subparagraphs a through e |
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| 268 | 259 | | of paragraph 1 of this subsection shall be apportioned to the |
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| 269 | 260 | | various school districts so that each district shall receive an |
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| 270 | 261 | | amount based upon the proportion that each district’s average daily |
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| 271 | 262 | | attendance bears to the total average daily attendance of those |
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| 272 | 263 | | districts entitled to receive funds pursuant to this section as |
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| 273 | 264 | | certified by the State Department of Education. |
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| 274 | 265 | | Each district’s allocation of funds shall be remitted to the |
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| 275 | 266 | | county treasurer of the c ounty wherein the administrative |
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| 276 | 267 | | headquarters of the dist rict are located. |
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| 306 | 296 | | mills and maintains nine (9) years of instruction and p ursuant to |
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| 307 | 297 | | the rules of the State Board of Education, is a uthorized to maintain |
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| 308 | 298 | | ten (10) years of instruction. |
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| 309 | 299 | | C. The following pe rcentages of the monies referred to in |
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| 310 | 300 | | subsection A of this section shall be remitted to the State |
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| 311 | 301 | | Treasurer to be credited to the General Revenue Fund of the State |
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| 312 | 302 | | Treasury: |
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| 313 | 303 | | 1. From October 1, 2000, until June 30, 2001, forty -five and |
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| 314 | 304 | | ninety-seven one-hundredths percent (45.97%) ; |
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| 315 | 305 | | 2. For the year begin ning July 1, 2001, and ending June 30, |
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| 316 | 306 | | 2002, forty-five and twenty-nine one-hundredths percent (45.29%); |
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| 317 | 307 | | 3. For the year beginning Ju ly 1, 2002, and for the subsequent |
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| 318 | 308 | | fiscal years ending June 30, 2007, for ty-four and eighty-four one- |
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| 319 | 309 | | hundredths percent (4 4.84%); |
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| 320 | 310 | | 4. For the year beginning July 1, 2007, and end ing June 30, |
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| 321 | 311 | | 2008, thirty-nine and eighty-four one-hundredths percent (39.84%) ; |
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| 322 | 312 | | 5. For the year beginning July 1, 2008, and ending June 30, |
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| 323 | 313 | | 2009, thirty-four and eighty-four one-hundredths percent (3 4.84%); |
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| 324 | 314 | | 6. For the period beginning July 1, 2009, and e nding December |
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| 325 | 315 | | 31, 2012, twenty-nine and eighty-four one-hundredths percent |
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| 326 | 316 | | (29.84%); |
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| 357 | 346 | | 8. For the year beginning July 1, 20 13, and ending June 30, |
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| 358 | 347 | | 2014, twenty-six and eighty-four one-hundredths percent (26.84%); |
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| 359 | 348 | | and |
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| 360 | 349 | | 9. For the year beginning July 1, 2014, through the year ending |
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| 361 | 350 | | June 30, 2019, twenty-four and eighty-four one-hundredths percent |
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| 362 | 351 | | (24.84%). |
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| 363 | 352 | | D. The following per centages of the monies referre d to in |
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| 364 | 353 | | subsection A of this section shall be re mitted to the State |
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| 365 | 354 | | Treasurer to be credited to the State Transportation Fund: |
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| 366 | 355 | | 1. From October 1, 2000, until June 30, 2001, thirty one- |
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| 367 | 356 | | hundredths percent (0.30%); |
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| 368 | 357 | | 2. For the year beginning July 1, 2001, th rough the year ending |
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| 369 | 358 | | on June 30, 2015, thirty-one one-hundredths percent (0.31%); |
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| 370 | 359 | | 3. For the year beginning July 1, 201 5, through the year endin g |
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| 371 | 360 | | on June 30, 2019, thirty-one one-hundredths percent (0.31%), but in |
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| 372 | 361 | | no event shall the amount apportioned in any fiscal year pursuant to |
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| 373 | 362 | | this paragraph exceed the total amount apportioned for the fiscal |
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| 374 | 363 | | year ending on June 30, 20 15. Any amounts in excess of such |
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| 375 | 364 | | limitation shall be placed to the credit of the General Revenue |
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| 376 | 365 | | Fund; and |
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| 408 | 396 | | ending on June 30, 2015. Any amounts in excess of such limitatio n |
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| 409 | 397 | | shall be placed to the credit of the Rebuilding Oklahoma Access and |
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| 410 | 398 | | Driver Safety Fund created in Section 1521 of Title 69 of the |
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| 411 | 399 | | Oklahoma Statutes. |
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| 412 | 400 | | E. 1. The following percentages o f the monies referred to in |
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| 413 | 401 | | subsection A of this section shall be appo rtioned to the various |
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| 414 | 402 | | counties as set forth in paragraph 2 of this subsection: |
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| 415 | 403 | | a. from October 1, 2000, u ntil June 30, 2001, seven and |
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| 416 | 404 | | nine one-hundredths percent (7.09%), |
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| 417 | 405 | | b. for the year beginning July 1, 2001, and ending June |
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| 418 | 406 | | 30, 2002, seven and eightee n one-hundredths percent |
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| 419 | 407 | | (7.18%), |
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| 420 | 408 | | c. for the year beginning July 1, 2002, through the year |
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| 421 | 409 | | ending on June 30, 2015, seven and twenty-four one- |
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| 422 | 410 | | hundredths percent (7.24%), |
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| 423 | 411 | | d. for the year beginning July 1, 2015, throug h the year |
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| 424 | 412 | | ending on June 30, 2019, seve n and twenty-four one- |
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| 425 | 413 | | hundredths percent (7.24%), but in no event shall the |
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| 426 | 414 | | amount apportioned in any fisc al year pursuant to this |
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| 427 | 415 | | subparagraph exceed the total amount apportioned for |
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| 458 | 445 | | e. for the year beginning July 1, 2019, and all |
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| 459 | 446 | | subsequent years, seven and twenty-four one-hundredths |
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| 460 | 447 | | percent (7.24%), but in no event shall the amount |
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| 461 | 448 | | apportioned in any fiscal yea r pursuant to this |
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| 462 | 449 | | subparagraph exceed the total amount apportioned for |
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| 463 | 450 | | the fiscal year ending on June 30, 2015. Any amounts |
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| 464 | 451 | | in excess of such limitation shall be placed to the |
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| 465 | 452 | | credit of the Rebuilding Oklahoma Acce ss and Driver |
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| 466 | 453 | | Safety Fund created in Sec tion 1521 of Title 69 of the |
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| 467 | 454 | | Oklahoma Statutes. |
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| 468 | 455 | | 2. The monies apportioned pursua nt to subparagraphs a through e |
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| 469 | 456 | | of paragraph 1 of this subsection shall be apportioned as follows: |
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| 470 | 457 | | forty percent (40%) of such sum shal l be distributed to the various |
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| 471 | 458 | | counties in that proportion which the county road mileage of each |
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| 472 | 459 | | county bears to the ent ire state road mileage as certified by the |
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| 473 | 460 | | Transportation Commission and the remaining sixty percent (6 0%) of |
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| 474 | 461 | | such sum shall be distrib uted to the various counties on the basi s |
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| 475 | 462 | | which the population and area of each county bears to the total |
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| 476 | 463 | | population and area of the state. The population shall be as shown |
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| 477 | 464 | | by the last Federal Decennial Census or the most r ecent annual |
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| 478 | 465 | | estimate provided by the United States Bureau of the Census . The |
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| 509 | 495 | | retirement of interest and annual accrual o f indebtedness created by |
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| 510 | 496 | | the issuance of county or township bonds for road purpo ses. Such |
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| 511 | 497 | | deposits to the sinking fund shall not exceed forty percent (40%) of |
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| 512 | 498 | | the funds allocated to a county pursuant to this paragr aph. |
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| 513 | 499 | | F. 1. The following percentages o f the monies referred to in |
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| 514 | 500 | | subsection A of this section shall be remitted to the county |
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| 515 | 501 | | treasurers of the respective counties and by them deposited in a |
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| 516 | 502 | | separate special revenue fund to be used by the county commiss ioners |
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| 517 | 503 | | in accordance with paragraph 2 of this subsection: |
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| 518 | 504 | | a. from October 1, 2000, until June 30, 2001, two and |
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| 519 | 505 | | fifty-three one-hundredths percent (2.53%), |
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| 520 | 506 | | b. for the year beginning July 1, 2001, and ending June |
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| 521 | 507 | | 30, 2002, two and fifty-six one-hundredths percent |
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| 522 | 508 | | (2.56%), |
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| 523 | 509 | | c. for the year beginnin g July 1, 2002, through the year |
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| 524 | 510 | | ending on June 30, 2015, two and fifty -nine one- |
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| 525 | 511 | | hundredths percent (2.59% ), |
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| 526 | 512 | | d. for the year beginning July 1, 2015, through the year |
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| 527 | 513 | | ending on June 30, 2019, two and fifty-nine one- |
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| 528 | 514 | | hundredths percent (2.59%), but in no even t shall the |
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| 529 | 515 | | amount apportioned in any fiscal year pursuant to this |
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| 559 | 544 | | in excess of such limitation shall be plac ed to the |
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| 560 | 545 | | credit of the General Revenue Fund, and |
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| 561 | 546 | | e. for the year beginning July 1, 2019, and all |
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| 562 | 547 | | subsequent years, two a nd fifty-nine one-hundredths |
|---|
| 563 | 548 | | percent (2.59%), but in no event shall the amount |
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| 564 | 549 | | apportioned in any fiscal year pursuant to this |
|---|
| 565 | 550 | | subparagraph exceed the total amount apportioned for |
|---|
| 566 | 551 | | the fiscal year ending on June 30, 2015. Any amounts |
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| 567 | 552 | | in excess of such limi tation shall be placed to the |
|---|
| 568 | 553 | | credit of the Rebuilding Oklahoma Access and Driver |
|---|
| 569 | 554 | | Safety Fund created in Section 1521 of Title 69 of th e |
|---|
| 570 | 555 | | Oklahoma Statutes. |
|---|
| 571 | 556 | | 2. The monies apportioned pursuant to subparagraphs a through e |
|---|
| 572 | 557 | | of paragraph 1 of this subsection s hall be used for the prim ary |
|---|
| 573 | 558 | | purpose of matching federal funds for the construction of federal |
|---|
| 574 | 559 | | aid projects on county roads, or constru cting and maintaining county |
|---|
| 575 | 560 | | or township highways and permanent bridges of such counties. The |
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| 576 | 561 | | distribution of monies app ortioned by this paragraph shall be made |
|---|
| 577 | 562 | | upon the basis of the current formula based upon road mileage, area |
|---|
| 578 | 563 | | and population as related to county road improvement and maintenan ce |
|---|
| 579 | 564 | | costs. Provided, however, the Department of Transportation may |
|---|
| 609 | 593 | | G. 1. The following percentages of the monies referre d to in |
|---|
| 610 | 594 | | subsection A of this section sha ll be transmitted by the Tax |
|---|
| 611 | 595 | | Commission to the various counties as set forth in p aragraph 2 of |
|---|
| 612 | 596 | | this subsection: |
|---|
| 613 | 597 | | a. from October 1, 2000, until June 30, 2001, three and |
|---|
| 614 | 598 | | fifty-five one-hundredths percent (3.55%), |
|---|
| 615 | 599 | | b. for the year beginning July 1, 2001, and e nding June |
|---|
| 616 | 600 | | 30, 2002, three and fifty -nine one-hundredths percent |
|---|
| 617 | 601 | | (3.59%), |
|---|
| 618 | 602 | | c. for the year beginning July 1, 2002, through the year |
|---|
| 619 | 603 | | ending on June 30, 2015, three and sixty-two one- |
|---|
| 620 | 604 | | hundredths percent (3.62%), |
|---|
| 621 | 605 | | d. for the year beginning July 1, 2015, through the year |
|---|
| 622 | 606 | | ending on June 30, 2019, three and sixty -two one- |
|---|
| 623 | 607 | | hundredths percent (3.6 2%), but in no event shall the |
|---|
| 624 | 608 | | amount apportioned in any fiscal year pursuant to this |
|---|
| 625 | 609 | | subparagraph exceed the total amount apportioned for |
|---|
| 626 | 610 | | the fiscal year ending on June 30, 2 015. Any amounts |
|---|
| 627 | 611 | | in excess of such limitation shall be placed to the |
|---|
| 628 | 612 | | credit of the General Revenue Fund , and |
|---|
| 629 | 613 | | e. for the year beginning July 1, 2019, and all |
|---|
| 630 | 614 | | subsequent years, three and sixty-two one-hundredths |
|---|
| 660 | 643 | | subparagraph exceed the tota l amount apportioned for |
|---|
| 661 | 644 | | the fiscal year ending o n June 30, 2015. Any amounts |
|---|
| 662 | 645 | | in excess of such limitation shall be placed to the |
|---|
| 663 | 646 | | credit of the Rebuilding Oklahoma Access and Driver |
|---|
| 664 | 647 | | Safety Fund created in Section 1521 of Title 69 of the |
|---|
| 665 | 648 | | Oklahoma Statutes. |
|---|
| 666 | 649 | | 2. The monies apportioned pursuant to subparagr aphs a through e |
|---|
| 667 | 650 | | of paragraph 1 of this subsection shall be transmitted to the |
|---|
| 668 | 651 | | various counties on the basis of a formula to b e developed by the |
|---|
| 669 | 652 | | Department of Transportation. Such formula shall be similar t o that |
|---|
| 670 | 653 | | currently used for the distribution of Cou nty Bridge Program Funds, |
|---|
| 671 | 654 | | but also taking into consideration the effect of terrain and traffic |
|---|
| 672 | 655 | | volume as related to county roa d improvement and maintenance costs. |
|---|
| 673 | 656 | | Provided, however, the Department of Transp ortation may update the |
|---|
| 674 | 657 | | formula factors from time to time as necessary to account for |
|---|
| 675 | 658 | | changing conditions. The funds shall be transmit ted to the various |
|---|
| 676 | 659 | | county treasurers to be deposited in the county highway fund of |
|---|
| 677 | 660 | | their respective counties. |
|---|
| 678 | 661 | | H. 1. The following percentages of the monies referred to in |
|---|
| 679 | 662 | | subsection A of this section shall be apportioned to the various |
|---|
| 680 | 663 | | counties as set forth in paragraph 2 of this subsection: |
|---|
| 710 | 692 | | b. for the year beginning July 1, 2001, an d ending June |
|---|
| 711 | 693 | | 30, 2002, eighty-two one-hundredths percent (0.82%), |
|---|
| 712 | 694 | | c. for the year beginning July 1, 2002, through the year |
|---|
| 713 | 695 | | ending on June 30, 2015, eighty-three one-hundredths |
|---|
| 714 | 696 | | percent (0.83%), |
|---|
| 715 | 697 | | d. for the year beginning July 1, 2015, through the year |
|---|
| 716 | 698 | | ending on June 30, 2019, eighty-three one-hundredths |
|---|
| 717 | 699 | | percent (0.83%), but in no event shall the amount |
|---|
| 718 | 700 | | apportioned in any fiscal year pursuant to this |
|---|
| 719 | 701 | | subparagraph exceed the total amount apportioned for |
|---|
| 720 | 702 | | the fiscal year ending on June 30, 2015. Any amounts |
|---|
| 721 | 703 | | in excess of such limitation shall be placed to the |
|---|
| 722 | 704 | | credit of the General Revenue Fund, a nd |
|---|
| 723 | 705 | | e. for the year beginning July 1, 2019, and all |
|---|
| 724 | 706 | | subsequent years, eighty -three one-hundredths percent |
|---|
| 725 | 707 | | (0.83%), but in no event shall the amount apportioned |
|---|
| 726 | 708 | | in any fiscal year pursuant to this subparagraph |
|---|
| 727 | 709 | | exceed the total amount apportioned for the fisc al |
|---|
| 728 | 710 | | year ending on June 30, 2015. Any amounts in exces s |
|---|
| 729 | 711 | | of such limitation shall be placed to the credit of |
|---|
| 730 | 712 | | the Rebuilding Oklahoma Access and Driver Safety Fund |
|---|
| 760 | 741 | | 2. The monies apportioned pursu ant to subparagraphs a through e |
|---|
| 761 | 742 | | of paragraph 1 of thi s subsection shall be apportioned to the |
|---|
| 762 | 743 | | various counties based upo n the proportion that each county’s |
|---|
| 763 | 744 | | population bears to the total state population. |
|---|
| 764 | 745 | | Each county’s allocation of funds shall be remitted to the |
|---|
| 765 | 746 | | various county treasurers to be deposited in t he general fund of the |
|---|
| 766 | 747 | | county and used for the support of county go vernment. |
|---|
| 767 | 748 | | I. 1. The following percentages of the monies referred to in |
|---|
| 768 | 749 | | subsection A of this section sha ll be apportioned to the vario us |
|---|
| 769 | 750 | | cities and incorporated towns as set forth in parag raph 2 of this |
|---|
| 770 | 751 | | subsection: |
|---|
| 771 | 752 | | a. from October 1, 2000, until June 30, 2001, three and |
|---|
| 772 | 753 | | four one-hundredths percent (3.04%), |
|---|
| 773 | 754 | | b. for the year beginning July 1, 2001, and ending J une |
|---|
| 774 | 755 | | 30, 2002, three and eight one-hundredths percent |
|---|
| 775 | 756 | | (3.08%), |
|---|
| 776 | 757 | | c. for the year beginning July 1, 2002, through the year |
|---|
| 777 | 758 | | ending on June 30, 2015, three a nd ten one-hundredths |
|---|
| 778 | 759 | | percent (3.10%), |
|---|
| 779 | 760 | | d. for the year beginning July 1, 2015, through the year |
|---|
| 780 | 761 | | ending on June 30, 2019, three and ten one-hundredths |
|---|
| 781 | 762 | | percent (3.10%), but in no event shall the amount |
|---|
| 811 | 791 | | the fiscal year ending on June 30, 2015. Any amounts |
|---|
| 812 | 792 | | in excess of such limitation shall b e placed to the |
|---|
| 813 | 793 | | credit of the General Revenue Fund, an d |
|---|
| 814 | 794 | | e. for the year beginning July 1, 2019, and all |
|---|
| 815 | 795 | | subsequent years, three and ten one-hundredths percent |
|---|
| 816 | 796 | | (3.10%), but in no event shall the amount apportioned |
|---|
| 817 | 797 | | in any fiscal year pursuant to this subpara graph |
|---|
| 818 | 798 | | exceed the total amount apportioned for the fisc al |
|---|
| 819 | 799 | | year ending on June 30, 2015. Any amounts in excess |
|---|
| 820 | 800 | | of such limitation shall be placed to the credit of |
|---|
| 821 | 801 | | the Rebuilding Oklahoma Access and Driver Safety Fund |
|---|
| 822 | 802 | | created in Section 1521 of Title 69 of t he Oklahoma |
|---|
| 823 | 803 | | Statutes. |
|---|
| 824 | 804 | | 2. The monies apportioned pursu ant to subparagraphs a through e |
|---|
| 825 | 805 | | of paragraph 1 of this subsection shall be apportioned to the |
|---|
| 826 | 806 | | various cities and incorporated towns based upon the proportion that |
|---|
| 827 | 807 | | each city or incorporated town ’s population bears to the total |
|---|
| 828 | 808 | | population of all cities and incorporated towns in the state. Such |
|---|
| 829 | 809 | | funds shall be remitted to t he various county treasurers for |
|---|
| 830 | 810 | | allocation to the various cities and incorporated towns. All such |
|---|
| 831 | 811 | | funds shall be used for the constru ction, maintenance, repair, |
|---|
| 832 | 812 | | improvement and lighting o f streets and alleys. Provided, however, |
|---|
| 862 | 841 | | revenue fund of such city o r town whenever an emergency requires |
|---|
| 863 | 842 | | such a transfer. |
|---|
| 864 | 843 | | J. The following percentages of the monies referred to in |
|---|
| 865 | 844 | | subsection A of this section shall be remitted to the State |
|---|
| 866 | 845 | | Treasurer to be credited to the Oklahoma Law Enforce ment Retirement |
|---|
| 867 | 846 | | Fund: |
|---|
| 868 | 847 | | 1. From October 1, 2000, until June 30, 2001, one and twenty - |
|---|
| 869 | 848 | | two one-hundredths percent (1.22%); |
|---|
| 870 | 849 | | 2. For the year beginning July 1, 2001, and ending June 30, |
|---|
| 871 | 850 | | 2002, one and twenty-three one-hundredths percent (1.23%); and |
|---|
| 872 | 851 | | 3. For the year beginning July 1, 2002, a nd all subsequent |
|---|
| 873 | 852 | | years, one and twenty-four one-hundredths percent (1.24%). |
|---|
| 874 | 853 | | K. Three one-hundredths of one percent (3/1 00 of 1%) of the |
|---|
| 875 | 854 | | monies referred to in subsection A of this section shall be remitted |
|---|
| 876 | 855 | | to the State Treasurer to be credited to the Wild life Conservation |
|---|
| 877 | 856 | | Fund. Seventy-five percent (75%) of the funds shall be used for |
|---|
| 878 | 857 | | fish habitat restoration and twenty -five percent (25%) of the f unds |
|---|
| 879 | 858 | | shall be used in the fish hatchery system for fish production. |
|---|
| 880 | 859 | | L. 1. For the year beginning July 1, 200 7, and ending June 30, |
|---|
| 881 | 860 | | 2008, five percent (5%) of moni es referred to in subsection A of |
|---|
| 882 | 861 | | this section shall be remitted to the State Treasurer to be credited |
|---|
| 912 | 890 | | 2. For the year beginning July 1, 2008, and ending June 30, |
|---|
| 913 | 891 | | 2009, ten percent (10%) of monies referr ed to in subsection A of |
|---|
| 914 | 892 | | this section shall be remitted to the State Treasurer to be credited |
|---|
| 915 | 893 | | to the County Improvements for Roads and B ridges Fund as created in |
|---|
| 916 | 894 | | Section 507 of Title 69 of t he Oklahoma Statutes. |
|---|
| 917 | 895 | | 3. For the period beginning July 1, 2009, and ending December |
|---|
| 918 | 896 | | 31, 2012, fifteen percent (15%) of monies referred to in subsection |
|---|
| 919 | 897 | | A of this section shall be remitted to the State Treasurer to be |
|---|
| 920 | 898 | | credited to the County Improvements fo r Roads and Bridges Fund as |
|---|
| 921 | 899 | | created in Section 507 of Title 69 of the Oklahoma Statutes. |
|---|
| 922 | 900 | | 4. For the period beginning January 1, 2013, and ending June |
|---|
| 923 | 901 | | 30, 2013, fifteen and fifty one-hundredths percent (15.50%) of |
|---|
| 924 | 902 | | monies referred to in subsection A of this section shall be remitted |
|---|
| 925 | 903 | | to the State Treasurer to be credited to the County Improvements for |
|---|
| 926 | 904 | | Roads and Bridges Fu nd as created in Section 507 of Title 69 of the |
|---|
| 927 | 905 | | Oklahoma Statutes. |
|---|
| 928 | 906 | | 5. For the year beginning July 1, 2013, and ending June 30, |
|---|
| 929 | 907 | | 2014, eighteen percent (18%) of monies referred to in subsection A |
|---|
| 930 | 908 | | of this section shall be remitted to the State Treasurer to b e |
|---|
| 931 | 909 | | credited to the County Improvements for Roads and Brid ges Fund as |
|---|
| 932 | 910 | | created in Section 507 of Title 69 of the Oklahoma Statutes. |
|---|
| 963 | 940 | | Roads and Bridges Fund as created in Section 507 of Title 69 of the |
|---|
| 964 | 941 | | Oklahoma Statutes. |
|---|
| 965 | 942 | | 7. For the year beginning July 1, 201 5, through the year ending |
|---|
| 966 | 943 | | on June 30, 2019, twenty per cent (20%) of monies referred to in |
|---|
| 967 | 944 | | subsection A of this section shall be remitted to the State |
|---|
| 968 | 945 | | Treasurer to be credited to the County Impro vements for Roads and |
|---|
| 969 | 946 | | Bridges Fund as created in Section 507 of Title 69 of the Oklahoma |
|---|
| 970 | 947 | | Statutes, but in no event s hall the total amount apportioned in any |
|---|
| 971 | 948 | | fiscal year pursuant to this paragraph exceed One Hundred Twenty |
|---|
| 972 | 949 | | Million Dollars ($120,000,000.00). Any amounts in excess of One |
|---|
| 973 | 950 | | Hundred Twenty Million Dollars ($120,000,000.00) shall be pla ced to |
|---|
| 974 | 951 | | the credit of the General Revenue Fund. |
|---|
| 975 | 952 | | 8. a. Except as provided in subpa ragraph b of this |
|---|
| 976 | 953 | | paragraph, for the year beginning July 1, 2019, and |
|---|
| 977 | 954 | | all subsequent years, twenty percent (20%) of monies |
|---|
| 978 | 955 | | referred to in subsec tion A of this section shall be |
|---|
| 979 | 956 | | remitted to the State Tr easurer to be credited to the |
|---|
| 980 | 957 | | County Improvements for Ro ads and Bridges Fund as |
|---|
| 981 | 958 | | created in Section 507 of Title 69 of the Oklahoma |
|---|
| 982 | 959 | | Statutes, but in no event shall the total amount |
|---|
| 983 | 960 | | apportioned in any f iscal year pursuant to this |
|---|
| 1014 | 990 | | subparagraph c of this paragraph shall be placed to |
|---|
| 1015 | 991 | | the credit of the Rebuilding Oklahoma Access and |
|---|
| 1016 | 992 | | Driver Safety Fund created in Section 1521 of Title 69 |
|---|
| 1017 | 993 | | of the Oklahoma Statutes, |
|---|
| 1018 | 994 | | b. (1) for the fiscal year begi nning July 1, 2021, |
|---|
| 1019 | 995 | | through the fiscal year ending Jun e 30, 2026, the |
|---|
| 1020 | 996 | | Oklahoma Tax Commission shall remit twenty -five |
|---|
| 1021 | 997 | | percent (25%) of the monthl y allocation, |
|---|
| 1022 | 998 | | otherwise scheduled to be credited to the County |
|---|
| 1023 | 999 | | Improvements for Roads and Bridges Fund, to the |
|---|
| 1024 | 1000 | | various counties of the state. The Commission |
|---|
| 1025 | 1001 | | shall distribute such funds monthly to each |
|---|
| 1026 | 1002 | | county treasurer as fo llows: |
|---|
| 1027 | 1003 | | (a) one-third (1/3) of such funds shall be |
|---|
| 1028 | 1004 | | distributed to the various counties in the |
|---|
| 1029 | 1005 | | proportion which the area of each county |
|---|
| 1030 | 1006 | | bears to the total area of the state, |
|---|
| 1031 | 1007 | | (b) one-third (1/3) of such funds shall be |
|---|
| 1032 | 1008 | | distributed to the various counties in the |
|---|
| 1033 | 1009 | | proportion which the certified county road |
|---|
| 1065 | 1040 | | proportion which the total replacement c ost |
|---|
| 1066 | 1041 | | for obsolete or deficient bridges according |
|---|
| 1067 | 1042 | | to the most recent ODOT yearly Bridge |
|---|
| 1068 | 1043 | | Summary Report for County Brid ges for each |
|---|
| 1069 | 1044 | | county bears to the total amount of such |
|---|
| 1070 | 1045 | | cost for all such county bridg es in the |
|---|
| 1071 | 1046 | | state, and |
|---|
| 1072 | 1047 | | (2) for the fiscal year beginning July 1, 2026, and |
|---|
| 1073 | 1048 | | all subsequent fiscal years thereafter, the |
|---|
| 1074 | 1049 | | Oklahoma Tax Commission shall remit twenty-five |
|---|
| 1075 | 1050 | | percent (25%) of the monthly allocati on, |
|---|
| 1076 | 1051 | | otherwise scheduled to be credited to the County |
|---|
| 1077 | 1052 | | Improvements for Roads and Bridges Fund, to the |
|---|
| 1078 | 1053 | | various counties of the state. The Commission |
|---|
| 1079 | 1054 | | shall distribute such funds monthly to each |
|---|
| 1080 | 1055 | | county treasurer as follows: |
|---|
| 1081 | 1056 | | (a) one-third (1/3) of such funds s hall be |
|---|
| 1082 | 1057 | | distributed to the various counties in the |
|---|
| 1083 | 1058 | | proportion which the area of each county |
|---|
| 1084 | 1059 | | bears to the total area of the state, |
|---|
| 1115 | 1089 | | miles of each county bear to the total sum |
|---|
| 1116 | 1090 | | of county road miles in the state, and |
|---|
| 1117 | 1091 | | (c) one-third (1/3) of such funds shall be |
|---|
| 1118 | 1092 | | distributed to the various counties in the |
|---|
| 1119 | 1093 | | proportion which the number of county |
|---|
| 1120 | 1094 | | bridges in each county according to the ODOT |
|---|
| 1121 | 1095 | | 2020 Bridge Summary Report for County |
|---|
| 1122 | 1096 | | Bridges bears to the total sum of county |
|---|
| 1123 | 1097 | | bridges in the state accordin g to such |
|---|
| 1124 | 1098 | | report. |
|---|
| 1125 | 1099 | | Each county treasurer shall deposit such funds to the |
|---|
| 1126 | 1100 | | county’s county highway fund and such funds shal l be used |
|---|
| 1127 | 1101 | | for maintenance and operations. In no event shall the |
|---|
| 1128 | 1102 | | total amount apportioned in any fiscal year pursuant to the |
|---|
| 1129 | 1103 | | provisions of subparagraphs a and b of this paragraph |
|---|
| 1130 | 1104 | | exceed the fiscal yea r limitations provided in subparagraph |
|---|
| 1131 | 1105 | | c of this paragraph, and |
|---|
| 1132 | 1106 | | c. the total amount apportioned each fiscal year pursuant |
|---|
| 1133 | 1107 | | to this paragraph shall be limited as follows: |
|---|
| 1134 | 1108 | | (1) for fiscal years 2020 |
|---|
| 1135 | 1109 | | through 2022 $120,000,000.00, |
|---|
| 1166 | 1139 | | (5) for fiscal year 2026 $140,000,000.00, |
|---|
| 1167 | 1140 | | (6) for fiscal year 2027 $145,000,000.00, |
|---|
| 1168 | 1141 | | (7) for fiscal year 2028 and all |
|---|
| 1169 | 1142 | | subsequent fiscal years |
|---|
| 1170 | 1143 | | thereafter $150,000,000.00. |
|---|
| 1171 | 1144 | | M. Twenty-four and eighty-four one-hundredths percent (24.84%) |
|---|
| 1172 | 1145 | | of the monies referred to in subsection A of this section shall be |
|---|
| 1173 | 1146 | | remitted to the State Treasurer to be cr edited to the Rebuilding |
|---|
| 1174 | 1147 | | Oklahoma Access and Driver S afety Fund created in Section 1521 of |
|---|
| 1175 | 1148 | | Title 69 of the Oklahoma Statutes. |
|---|
| 1176 | 1149 | | N. Monies allocated to counties by t his section may be |
|---|
| 1177 | 1150 | | estimated by the county excise boar d in the budget for the county as |
|---|
| 1178 | 1151 | | anticipated revenue to the extent of ninety percent (90%) of the |
|---|
| 1179 | 1152 | | previous year’s income from such source; provided, not more than |
|---|
| 1180 | 1153 | | fifteen percent (15%) can be encumbere d during any month. |
|---|
| 1181 | 1154 | | O. Notwithstanding any other prov isions of this section, for |
|---|
| 1182 | 1155 | | the fiscal year beginning July 1, 2003, the first One Hundred |
|---|
| 1183 | 1156 | | Thousand Dollars ($100,000.00) of the monies collected or received |
|---|
| 1184 | 1157 | | by the Tax Commission pursuant to the registr ation of motorcycles |
|---|
| 1185 | 1158 | | and mopeds in this state shall be placed to the credit of the |
|---|
| 1186 | 1159 | | Oklahoma Tax Commission Revolving Fund . |
|---|
| 1216 | 1188 | | O.S.L. 2023 (47 O.S. Supp. 2023, Section 1141.1 ), is amended to read |
|---|
| 1217 | 1189 | | as follows: |
|---|
| 1218 | 1190 | | Section 1141.1 A. Each licensed operator shall be entitled to |
|---|
| 1219 | 1191 | | retain the following amounts from the taxes and fees collected by |
|---|
| 1220 | 1192 | | such licensed operato r to be used to fund the operation of the |
|---|
| 1221 | 1193 | | office of such licensed operator subject to the provisions of |
|---|
| 1222 | 1194 | | Sections 1140 through 1147 of this title: |
|---|
| 1223 | 1195 | | 1. Beginning July 1, 2006, through June 30, 2023, Three Dollars |
|---|
| 1224 | 1196 | | and fifty-six cents ($3.56) for each vehicle registere d pursuant to |
|---|
| 1225 | 1197 | | the Oklahoma Vehicle License and Registration Act; |
|---|
| 1226 | 1198 | | 2. Beginning on or after January 1, 2022 through June 30, 2023, |
|---|
| 1227 | 1199 | | if a special or personali zed license plate is iss ued pursuant to |
|---|
| 1228 | 1200 | | Sections 1135.1 through 1135.7 of this title and remittance i s |
|---|
| 1229 | 1201 | | combined with the registration required pursuant to Section 1132 of |
|---|
| 1230 | 1202 | | this title, Seven Dollars and twelve cents ($7.1 2). Beginning July |
|---|
| 1231 | 1203 | | 1, 2023, through June 30, 2025, Three Dol lars and fifty-six cents |
|---|
| 1232 | 1204 | | ($3.56) for each special license plate issued pursua nt to Sections |
|---|
| 1233 | 1205 | | 1135.1 through Section 1135.7 of this title ; |
|---|
| 1234 | 1206 | | 3. One Dollar and twenty-five cents ($1.25) for each |
|---|
| 1235 | 1207 | | certificate of title issued for boats and motors pursuant to the |
|---|
| 1236 | 1208 | | Oklahoma Statutes; |
|---|
| 1267 | 1238 | | 5. Two Dollars and twenty-five cents ($2.25) for ea ch |
|---|
| 1268 | 1239 | | certificate of title issued pursuant to the Oklahoma Vehicle License |
|---|
| 1269 | 1240 | | and Registration Act. Provided, the fee retention amount for |
|---|
| 1270 | 1241 | | certificates of title issued p ursuant to the provisions of |
|---|
| 1271 | 1242 | | subsection H of Section 1105 of this title, in which an insurer pays |
|---|
| 1272 | 1243 | | the optional twenty-two-dollar-fee amount, is Four Dollars and fifty |
|---|
| 1273 | 1244 | | cents ($4.50); |
|---|
| 1274 | 1245 | | 6. Beginning July 1, 2002 , through June 30, 2023 , each licensed |
|---|
| 1275 | 1246 | | operator shall be entitled to retain three a nd twenty-five one- |
|---|
| 1276 | 1247 | | hundredths percent (3.25%) of the vehic le excise tax collected |
|---|
| 1277 | 1248 | | pursuant to Section 2103 of Title 68 of the Oklahoma Statutes; |
|---|
| 1278 | 1249 | | 7. Four percent (4%) of the excise tax collected on the |
|---|
| 1279 | 1250 | | transfer of boats and motors p ursuant to the Oklahoma Statutes |
|---|
| 1280 | 1251 | | through June 30, 2025; |
|---|
| 1281 | 1252 | | 8. Two Dollars ($2.00) fo r each driver license, endorsement, |
|---|
| 1282 | 1253 | | identification license, or renewal or du plicate issued pursuant to |
|---|
| 1283 | 1254 | | Section 6-101 et seq. of this title through June 30, 2023; |
|---|
| 1284 | 1255 | | 9. Two Dollars ($2.00) for the recording of security interests |
|---|
| 1285 | 1256 | | as provided in Section 1110 of this title; |
|---|
| 1286 | 1257 | | 10. Two Dollars ($2.00) for each inspec tion conducted pursuant |
|---|
| 1287 | 1258 | | to subsection L of Section 1105 of this title; |
|---|
| 1317 | 1287 | | 12. One Dollar ($1.00) for each certificate of ownership filed |
|---|
| 1318 | 1288 | | pursuant to subsection R of Sec tion 1105 of this title; |
|---|
| 1319 | 1289 | | 13. One Dollar ($1.00) for each temporary permit issued |
|---|
| 1320 | 1290 | | pursuant to Section 1124 of this title; |
|---|
| 1321 | 1291 | | 14. One Dollar and fifty cents ($1.50) for processing eac h |
|---|
| 1322 | 1292 | | proof of financial responsibility, driver license i nformation, |
|---|
| 1323 | 1293 | | insurance verification information, and other additional information |
|---|
| 1324 | 1294 | | as provided in Section 7-602 of this title; |
|---|
| 1325 | 1295 | | 15. The mailing fees and registration fees provided in Sections |
|---|
| 1326 | 1296 | | 1131 and 1140 of this title; |
|---|
| 1327 | 1297 | | 16. The notary fee provided in Secti on 1143 of this title; |
|---|
| 1328 | 1298 | | 17. Three Dollars ($3.00) for each lien entry form completed |
|---|
| 1329 | 1299 | | and recorded on a certificate of tit le pursuant to subsection G of |
|---|
| 1330 | 1300 | | Section 1105 of this title; |
|---|
| 1331 | 1301 | | 18. Seven Dollars ($7. 00) for each notice of transfer as |
|---|
| 1332 | 1302 | | provided by subsection B of Section 1107. 4 of this title; |
|---|
| 1333 | 1303 | | 19. Seven Dollars ($7.00) for each certificate of title or each |
|---|
| 1334 | 1304 | | certificate of registration issued for r epossessed vehicles pursuant |
|---|
| 1335 | 1305 | | to Section 1126 of this title ; |
|---|
| 1336 | 1306 | | 20. Any amount specifically authorized by law to b e retained by |
|---|
| 1337 | 1307 | | the licensed operator for the furnishing of a summary of a traffic |
|---|
| 1338 | 1308 | | record; |
|---|
| 1368 | 1337 | | penalties for delinquent registration or paym ent of excise tax as |
|---|
| 1369 | 1338 | | provided for in subsection C of Section 1115, subsection F of |
|---|
| 1370 | 1339 | | Section 1132 and subsection C of Sectio n 1151 of this title and of |
|---|
| 1371 | 1340 | | subsection A of Section 2103 of Title 68 of the Oklaho ma Statutes; |
|---|
| 1372 | 1341 | | 22. Beginning January 1, 2023, each li censed operator shall b e |
|---|
| 1373 | 1342 | | entitled to retain Three Dollars and fifty -six cents ($3.56) for |
|---|
| 1374 | 1343 | | each electric vehicle registered pursuant to the provisi ons of this |
|---|
| 1375 | 1344 | | act and such amount shall be in addition to an y other amount |
|---|
| 1376 | 1345 | | otherwise authorized by this section to be retained with res pect to |
|---|
| 1377 | 1346 | | a vehicle though June 30, 2025; and |
|---|
| 1378 | 1347 | | 23. Beginning January 1, 2023, and through June 30, 2023, each |
|---|
| 1379 | 1348 | | licensed operator shall be entitled to retain three and twenty -five |
|---|
| 1380 | 1349 | | hundredths percent (3.25%) of the vehicle excise tax colle cted |
|---|
| 1381 | 1350 | | pursuant to Section 2103 of Title 68 of the Oklahoma Statutes for |
|---|
| 1382 | 1351 | | each electric vehicle but such amount shall not be in addition to |
|---|
| 1383 | 1352 | | any other amount otherwise authorized by this section to be retaine d |
|---|
| 1384 | 1353 | | with respect to a vehicle. |
|---|
| 1385 | 1354 | | The balance of the fund s collected shall be r emitted to Service |
|---|
| 1386 | 1355 | | Oklahoma as provided in Section 1142 of this title to be apportioned |
|---|
| 1387 | 1356 | | pursuant to Section 1104 of this tit le. |
|---|
| 1388 | 1357 | | B. Through June 30, 2025, each certificate of registr ation |
|---|
| 1389 | 1358 | | issued for boats and motors, each licensed operator shall be |
|---|
| 1419 | 1387 | | to the provisions of this subsection. At the end of f iscal year |
|---|
| 1420 | 1388 | | 1997 and each fiscal year thereafter, Service Oklahoma shall c ompute |
|---|
| 1421 | 1389 | | the average amount of registration fees for all boats and motors |
|---|
| 1422 | 1390 | | registered in this state during the fiscal year and s hall multiply |
|---|
| 1423 | 1391 | | the result by six and twenty -two one-hundredths percent (6.22%). |
|---|
| 1424 | 1392 | | The resulting product shal l be the amount which may be retained by |
|---|
| 1425 | 1393 | | each licensed operator for each certificate of registra tion for |
|---|
| 1426 | 1394 | | boats and motors issued during the following calendar year. |
|---|
| 1427 | 1395 | | C. When an application for registration is made with Service |
|---|
| 1428 | 1396 | | Oklahoma, the Corporation Com mission or a licensed ope rator, a |
|---|
| 1429 | 1397 | | registration fee of One Dollar and seventy -five cents ($1.75) shall |
|---|
| 1430 | 1398 | | be collected for eac h license plate or decal iss ued. Such fees |
|---|
| 1431 | 1399 | | shall be in addition to the registration f ees on motor vehicles and |
|---|
| 1432 | 1400 | | when an application fo r registration is made to the licensed |
|---|
| 1433 | 1401 | | operator such licensed operator shall retain a fee as pro vided in |
|---|
| 1434 | 1402 | | Section 1141.1 of this title through June 30, 2023. Beginning July |
|---|
| 1435 | 1403 | | 1, 2023, the fee shall be retained by the licensed operator pursuant |
|---|
| 1436 | 1404 | | to subsection E of Section 1141.1 of th is title. When the fee is |
|---|
| 1437 | 1405 | | paid by a person making application directly with Service Oklahoma |
|---|
| 1438 | 1406 | | or the Corporation Commission, as applicable, the registration fees |
|---|
| 1439 | 1407 | | shall be in the same amount as provided for licensed operators and |
|---|
| 1440 | 1408 | | the fee provided by this section shall be deposited in the Service |
|---|
| 1470 | 1437 | | registration fees and charges for titles, which shall inc lude the |
|---|
| 1471 | 1438 | | fees for licensed operators, and all fees and charges paid by a |
|---|
| 1472 | 1439 | | person shall be listed s eparately on the application and |
|---|
| 1473 | 1440 | | registration and totaled on the application and registration. The |
|---|
| 1474 | 1441 | | licensed operators shall charge only such fees as are speci fically |
|---|
| 1475 | 1442 | | provided for by law, and all such authorized fees shall be posted in |
|---|
| 1476 | 1443 | | such a manner that a ny person shall have notice of all fees tha t are |
|---|
| 1477 | 1444 | | imposed by law. |
|---|
| 1478 | 1445 | | D. Unless otherwise provided, beginning July 1, 2 025, the |
|---|
| 1479 | 1446 | | provisions related to the reimburse ment, retention, apportionment, |
|---|
| 1480 | 1447 | | or distribution of funds to or by licensed operators as outlined in |
|---|
| 1481 | 1448 | | this section shall be retained by the licensed operator pursuant to |
|---|
| 1482 | 1449 | | Subsection subsection E of this section. |
|---|
| 1483 | 1450 | | E. Beginning July 1, 2023, unless otherwise provided, lic ensed |
|---|
| 1484 | 1451 | | operators compensation shall be fixed by Service Oklahoma pursuant |
|---|
| 1485 | 1452 | | to Section 3-103 of this title. |
|---|
| 1486 | 1453 | | 1. For fiscal year beginning July 1, 2023, through the fiscal |
|---|
| 1487 | 1454 | | year ending on June 30, 2025: |
|---|
| 1488 | 1455 | | a. licensed operators shall be entitled to retain |
|---|
| 1489 | 1456 | | nineteen percent (19%) of all fees collected related |
|---|
| 1490 | 1457 | | to registrations provided by the Oklahoma Vehicle |
|---|
| 1491 | 1458 | | License and Registration Act , pursuant to subsection A |
|---|
| 1521 | 1487 | | of this title, and subsection H of 1140 of this title, |
|---|
| 1522 | 1488 | | and |
|---|
| 1523 | 1489 | | b. licensed operators shall be entit led to retain forty |
|---|
| 1524 | 1490 | | percent (40%) of all fe es collected related to the |
|---|
| 1525 | 1491 | | issuance of Class A, Class B, Class C, and Class D |
|---|
| 1526 | 1492 | | driver licenses, permits, and identif ication cards, |
|---|
| 1527 | 1493 | | including REAL ID Compliant and REAL ID Noncompliant |
|---|
| 1528 | 1494 | | credentials, pursuant to Sect ion 6-101 et seq. of this |
|---|
| 1529 | 1495 | | title, and |
|---|
| 1530 | 1496 | | c. licensed operators shall be entitled to retain Three |
|---|
| 1531 | 1497 | | Dollars and fifty-six cents ($3.56) for the annual |
|---|
| 1532 | 1498 | | renewal of each frac tank, construction machinery, |
|---|
| 1533 | 1499 | | rental trailer, commercial trailer or semitrailer |
|---|
| 1534 | 1500 | | registered pursuant to Section 1133 of this title. |
|---|
| 1535 | 1501 | | 2. All other fees directed by this section shall default back |
|---|
| 1536 | 1502 | | to the apportionment outlined in Section 1104 of this title. |
|---|
| 1537 | 1503 | | SECTION 4. AMENDATORY 63 O.S. 2021, Section 4021, as |
|---|
| 1538 | 1504 | | amended by Section 215, Chapter 282, O.S.L. 2022 (63 O.S. S upp. |
|---|
| 1539 | 1505 | | 2023, Section 4021), is amended to read as follows: |
|---|
| 1540 | 1506 | | Section 4021. A. The application required for the initial and |
|---|
| 1541 | 1507 | | subsequent registration of a vessel, or a motor shall be accompanied |
|---|
| 1542 | 1508 | | by payment of the following fees: |
|---|
| 1572 | 1537 | | for the use of marine dealers and/or for purposes of insurance and |
|---|
| 1573 | 1538 | | financing firms, where the provable original or new cost of all |
|---|
| 1574 | 1539 | | materials, is One Hundred Fifty Dollars ($150.00) or less, the |
|---|
| 1575 | 1540 | | registration and license fee for the first and for each succeeding |
|---|
| 1576 | 1541 | | year's registration shall be One Dollar ($1.00); |
|---|
| 1577 | 1542 | | 2. Where the manufacturer's factory delivered price, or in the |
|---|
| 1578 | 1543 | | absence of such price being published as provided in paragraph 1 of |
|---|
| 1579 | 1544 | | this section, where the value of such vessel or motor is determined |
|---|
| 1580 | 1545 | | and fixed as above required and, is in excess of One Hundred Fifty |
|---|
| 1581 | 1546 | | Dollars ($150.00), there shall be added to the fee of One Dollar |
|---|
| 1582 | 1547 | | ($1.00), the sum of One Dollar ($1.00) for each One Hundred Dollars |
|---|
| 1583 | 1548 | | ($100.00) or any fraction thereof, in excess of One Hundred Fifty |
|---|
| 1584 | 1549 | | Dollars ($150.00) provided such fee shall not exceed One Hundred |
|---|
| 1585 | 1550 | | Fifty Dollars ($150.00); |
|---|
| 1586 | 1551 | | 3. After the first year's registration in this state under the |
|---|
| 1587 | 1552 | | Oklahoma Vessel and Motor Registration Act of any new vessel or new |
|---|
| 1588 | 1553 | | motor under paragraph 2 of this subsection, the registration for the |
|---|
| 1589 | 1554 | | second year shall be ninety percent (90%) of the fee computed and |
|---|
| 1590 | 1555 | | assessed hereunder for the first year, and thereafter, such fee |
|---|
| 1591 | 1556 | | shall be computed and assessed at ninety percent (90%) of the |
|---|
| 1592 | 1557 | | previous year's fee and shall be so computed and assessed for the |
|---|
| 1622 | 1586 | | 4. The initial and subsequent registration fee for any vessel |
|---|
| 1623 | 1587 | | which is a part of a fleet used for lodging and for which a rental |
|---|
| 1624 | 1588 | | fee and sales tax are collected shall be Forty Dollars ($40.00) in |
|---|
| 1625 | 1589 | | lieu of the fees required by paragraphs 1 through 3 of this |
|---|
| 1626 | 1590 | | subsection. For the purpose of this paragraph, "fleet" means twenty |
|---|
| 1627 | 1591 | | or more vessels operated by a business organization from a single |
|---|
| 1628 | 1592 | | anchorage. The fee provided for in this paragraph may be reduced |
|---|
| 1629 | 1593 | | annually to zero until the total reduction equals the difference |
|---|
| 1630 | 1594 | | between the sum of the fees paid pursuant to paragraphs 1 through 3 |
|---|
| 1631 | 1595 | | of this subsection for the two (2) registration years preceding |
|---|
| 1632 | 1596 | | January 1, 1990, and the fee provided for in this paragraph; |
|---|
| 1633 | 1597 | | 5. For any vessel or motor owned and numbered, registered or |
|---|
| 1634 | 1598 | | licensed prior to January 1, 1990, in this or any other state, or in |
|---|
| 1635 | 1599 | | the absence of such registration upon proof of the year, model and |
|---|
| 1636 | 1600 | | age of same, the registration fee shall be computed and assessed at |
|---|
| 1637 | 1601 | | the rate hereinabove provided for a new vessel or motor based on the |
|---|
| 1638 | 1602 | | value thereof determined as provided in this subsection, but reduced |
|---|
| 1639 | 1603 | | as though same had been registered for each prior year of its |
|---|
| 1640 | 1604 | | existence. Except as provided in paragraph 1 of this subsection, |
|---|
| 1641 | 1605 | | the registration fee for the eleventh year computed in accordance |
|---|
| 1642 | 1606 | | with the provisions of this subsection shall be the amount of the |
|---|
| 1643 | 1607 | | fee to be assessed for such eleventh year and shall be the minimum |
|---|
| 1673 | 1636 | | 6. The initial and subsequent registration fee for any vessel |
|---|
| 1674 | 1637 | | or motor which is not being used in a trade or business or for any |
|---|
| 1675 | 1638 | | commercial purpose and is owned by: |
|---|
| 1676 | 1639 | | a. a nonresident member of the Armed Forces of the United |
|---|
| 1677 | 1640 | | States assigned to duty in this state in compliance |
|---|
| 1678 | 1641 | | with official military or naval orders, |
|---|
| 1679 | 1642 | | b. a resident member of the Armed Forces of the United |
|---|
| 1680 | 1643 | | States assigned to duty in this state in compliance |
|---|
| 1681 | 1644 | | with official military or naval orders, |
|---|
| 1682 | 1645 | | c. the spouse, who resides in Oklahoma, of a resident or |
|---|
| 1683 | 1646 | | nonresident member of the Armed Forces of the United |
|---|
| 1684 | 1647 | | States serving in a foreign country, or |
|---|
| 1685 | 1648 | | d. any Oklahoma resident who is stationed out of state |
|---|
| 1686 | 1649 | | due to an official assignment of the Arme d Forces of |
|---|
| 1687 | 1650 | | the United States, |
|---|
| 1688 | 1651 | | shall be the lesser of either a Fifteen Dollar ($15.00) registration |
|---|
| 1689 | 1652 | | fee or the fee computed and assessed for vessels or motors of |
|---|
| 1690 | 1653 | | similar age and model pursuant to this section. |
|---|
| 1691 | 1654 | | B. As used in this section, the term "manufacturer's factory |
|---|
| 1692 | 1655 | | delivered price" shall represent the recommended retail selling |
|---|
| 1693 | 1656 | | price and shall not mean the wholesale price to a dealer. |
|---|
| 1724 | 1686 | | vessels or motors not registered for two (2) or more years, the |
|---|
| 1725 | 1687 | | registration fees and penalties shall be due only for the current |
|---|
| 1726 | 1688 | | year and one (1) previous year. |
|---|
| 1727 | 1689 | | D. Upon each vessel or motor repossessed by a mortgagee, a fee |
|---|
| 1728 | 1690 | | of Forty-six Dollars ($46.00) shall be assessed. This fee shall be |
|---|
| 1729 | 1691 | | in lieu of any applicable vessel or motor excise tax and |
|---|
| 1730 | 1692 | | registration fees. Each Through June 30, 2025, a licensed operator |
|---|
| 1731 | 1693 | | accepting applications for certificates of title for such vessel or |
|---|
| 1732 | 1694 | | motors shall receive Seven Dollars ($7.00) to be deducted from the |
|---|
| 1733 | 1695 | | license fee specified in this paragraph for each application |
|---|
| 1734 | 1696 | | accepted. Beginning July 1, 2025, these fees shall be retained by |
|---|
| 1735 | 1697 | | the licensed operator pursuant to subsection E of Section 1141.1 of |
|---|
| 1736 | 1698 | | Title 47 of the Oklahoma Statutes. |
|---|
| 1737 | 1699 | | E. All vessels or motors owned by the State of Oklahoma, its |
|---|
| 1738 | 1700 | | agencies or departments, or political subdivisions thereof, or which |
|---|
| 1739 | 1701 | | under the law would be exempt from direct ad valorem taxation, shall |
|---|
| 1740 | 1702 | | be registered pursuant to the provi sions of the Oklahoma Vessel and |
|---|
| 1741 | 1703 | | Motor Registration Act for an annual fee of Two Dollars and twenty- |
|---|
| 1742 | 1704 | | five cents ($2.25) irrespective of whether registered by a licensed |
|---|
| 1743 | 1705 | | operator or Service Oklahoma. |
|---|
| 1744 | 1706 | | F. All vessels and motors owned: |
|---|
| 1775 | 1736 | | 2. By the Department of Public Safety; and |
|---|
| 1776 | 1737 | | 3. By organizations which are exempt from taxation pursuant to |
|---|
| 1777 | 1738 | | the provisions of Section 501(c)(3) of the Internal Revenue Code, 26 |
|---|
| 1778 | 1739 | | U.S.C., Section 501(c)(3), and which are primarily devoted to the |
|---|
| 1779 | 1740 | | establishment, development, operation, promotion, and participation |
|---|
| 1780 | 1741 | | in, alone or in conjunction with others, educational and training |
|---|
| 1781 | 1742 | | programs and competitive events to provide knowledge, information, |
|---|
| 1782 | 1743 | | or comprehensive skills related to the sports of sailing, fishing, |
|---|
| 1783 | 1744 | | boating, and other aquatic-related activities; |
|---|
| 1784 | 1745 | | are hereby exempt from the payment of registration fees required by |
|---|
| 1785 | 1746 | | this section. Provided all of such vessels or motors shall be |
|---|
| 1786 | 1747 | | registered and shall otherwise comply with the provisions of the |
|---|
| 1787 | 1748 | | Oklahoma Vessel and Motor Registration Act. |
|---|
| 1788 | 1749 | | G. A credit shall be allowed with respect to the fee for |
|---|
| 1789 | 1750 | | registration of any new vessel or new motor, when such new vessel or |
|---|
| 1790 | 1751 | | motor is a replacement for: |
|---|
| 1791 | 1752 | | 1. A new original vessel or new original motor which is stolen |
|---|
| 1792 | 1753 | | from the purchaser/registrant within ninety (90) days of the date of |
|---|
| 1793 | 1754 | | purchase of the original vessel or new original motor as certified |
|---|
| 1794 | 1755 | | by a police report or other documentation as required by Service |
|---|
| 1795 | 1756 | | Oklahoma; or |
|---|
| 1825 | 1785 | | months of the date of purchase of the defective new original vessel |
|---|
| 1826 | 1786 | | or new original motor as certified by the manufacturer. |
|---|
| 1827 | 1787 | | Such credit shall be in the amount of the fee for registration |
|---|
| 1828 | 1788 | | which was paid for the new original vessel or new original motor and |
|---|
| 1829 | 1789 | | shall be applied to the registration fee for the replacement vessel |
|---|
| 1830 | 1790 | | or motor. In no event will said credit be refunded. |
|---|
| 1831 | 1791 | | H. Upon proper proof of a lost certificate of registration |
|---|
| 1832 | 1792 | | being made to Service Oklahoma or one of its licensed operators, |
|---|
| 1833 | 1793 | | accompanied by an application therefor and payment of the fees |
|---|
| 1834 | 1794 | | required by the Oklahoma Vessel and Motor Registration Act, a |
|---|
| 1835 | 1795 | | duplicate certificate of registration shall be issued to the |
|---|
| 1836 | 1796 | | applicant. The charge for such duplicate certifi cate of |
|---|
| 1837 | 1797 | | registration shall be Two Dollars and twenty-five cents ($2.25), |
|---|
| 1838 | 1798 | | which charge shall be in addition to any other fees imposed by |
|---|
| 1839 | 1799 | | Section 4022 of this title for any such vessel or motor. |
|---|
| 1840 | 1800 | | I. In addition to any other fees levied by the Oklahoma Vessel |
|---|
| 1841 | 1801 | | and Motor Registration Act, there is levied and there shall be paid |
|---|
| 1842 | 1802 | | to Service Oklahoma, for each year a vessel or motor is registered, |
|---|
| 1843 | 1803 | | a fee of One Dollar ($1.00) for each vessel or motor for which a |
|---|
| 1844 | 1804 | | registration or license fee is req uired pursuant to the provisions |
|---|
| 1845 | 1805 | | of this section. The fee shall accrue and shall be collected upon |
|---|
| 1846 | 1806 | | each vessel or motor under the same circumstances and shall be |
|---|
| 1876 | 1835 | | Vessel and Motor Registration Act; provided, the fee shall be paid |
|---|
| 1877 | 1836 | | in full for the then current year at the time any vehicle is first |
|---|
| 1878 | 1837 | | registered in a calend ar year. |
|---|
| 1879 | 1838 | | Monies collected pursuant to this subsection shall be |
|---|
| 1880 | 1839 | | apportioned by Service Oklahoma to the State Treasurer for deposit |
|---|
| 1881 | 1840 | | in the Trauma Care Assistance Revolving Fund created in Section 1- |
|---|
| 1882 | 1841 | | 2530.9 of this title. |
|---|
| 1883 | 1842 | | The collection and payment of the fee shall be a prerequisite to |
|---|
| 1884 | 1843 | | license or registrat ion of any vessel or motor. |
|---|
| 1885 | 1844 | | J. If a vessel or motor is donated to a nonprofit charitable |
|---|
| 1886 | 1845 | | organization, the nonprofit charitable organization shall be exempt |
|---|
| 1887 | 1846 | | from paying any current or past due registration fees, excise tax, |
|---|
| 1888 | 1847 | | transfer fees, and penalties an d interest; provided, subsequent to |
|---|
| 1889 | 1848 | | such donation, if the person, entity or party acting on another's |
|---|
| 1890 | 1849 | | behalf who donated the vessel or motor, purchases the same vessel or |
|---|
| 1891 | 1850 | | motor from the nonprofit charitable organization receiving the |
|---|
| 1892 | 1851 | | original donation, suc h person, entity or party acting on another's |
|---|
| 1893 | 1852 | | behalf shall be liable for all current and past due registration |
|---|
| 1894 | 1853 | | fees, excise tax, transfer fees, and penalties and interest on such |
|---|
| 1895 | 1854 | | vehicle. |
|---|
| 1926 | 1884 | | Section 2103. A. 1. Except as otherwise provided in Sections |
|---|
| 1927 | 1885 | | 2101 through 2108 of this title, there shall be levied an excise tax |
|---|
| 1928 | 1886 | | upon the transfer of legal ow nership of any vehicle registered in |
|---|
| 1929 | 1887 | | this state and upon the use of any vehicle registered in this state |
|---|
| 1930 | 1888 | | and upon the use of any vehicle registered for the first time in |
|---|
| 1931 | 1889 | | this state. Except for persons that possess an agricultural |
|---|
| 1932 | 1890 | | exemption pursuant to Sec tion 1358.1 of this title, the excise tax |
|---|
| 1933 | 1891 | | shall be levied upon transfers of legal ownership of all-terrain |
|---|
| 1934 | 1892 | | vehicles and motorcycles used exclusively off roads and highways |
|---|
| 1935 | 1893 | | which occur on or after July 1, 2005, and upon transfers of legal |
|---|
| 1936 | 1894 | | ownership of utility vehicles used exclusively off roads and |
|---|
| 1937 | 1895 | | highways which occur on or after July 1, 2008. The excise tax for |
|---|
| 1938 | 1896 | | new and used all-terrain vehicles, utility vehicles and motorcycles |
|---|
| 1939 | 1897 | | used exclusively off roads and highways shall be levied at four and |
|---|
| 1940 | 1898 | | one-half percent (4 1/2%) of the actual sales price of each new and |
|---|
| 1941 | 1899 | | used all-terrain vehicle and motorcycle used exclusively off roads |
|---|
| 1942 | 1900 | | and highways before any discounts or credits are given for a trade- |
|---|
| 1943 | 1901 | | in. Provided, the minimum excise tax assessment for such all- |
|---|
| 1944 | 1902 | | terrain vehicles, utility vehicles and motorcycles used exclusively |
|---|
| 1945 | 1903 | | off roads and highways shall be Five Dollars ($5.00). The excise |
|---|
| 1946 | 1904 | | tax for new vehicles shall be levied at three and one-fourth percent |
|---|
| 1976 | 1933 | | a. from October 1, 2000, until June 30, 2001, Twenty |
|---|
| 1977 | 1934 | | Dollars ($20.00) on the first One Thousand Dollars |
|---|
| 1978 | 1935 | | ($1,000.00) or less of value of such vehicle, and |
|---|
| 1979 | 1936 | | three and one-fourth percent (3 1/4%) of the remaining |
|---|
| 1980 | 1937 | | value of such vehicle, |
|---|
| 1981 | 1938 | | b. for the year beginning July 1, 2001, and ending June |
|---|
| 1982 | 1939 | | 30, 2002, Twenty Dollars ($20.00) on the first One |
|---|
| 1983 | 1940 | | Thousand Two Hundred Fifty Dollars ($1,250.00) or less |
|---|
| 1984 | 1941 | | of value of such vehicle, and three and one-fourth |
|---|
| 1985 | 1942 | | percent (3 1/4%) of the remaining value of such |
|---|
| 1986 | 1943 | | vehicle, and |
|---|
| 1987 | 1944 | | c. for the year beginning July 1, 2002, and all |
|---|
| 1988 | 1945 | | subsequent years, Twenty Dollars ($20.00) on the first |
|---|
| 1989 | 1946 | | One Thousand Five Hundred Dollars ($1,500.00) or less |
|---|
| 1990 | 1947 | | of value of such vehicle, and three and one-fourth |
|---|
| 1991 | 1948 | | percent (3 1/4%) of the remaining value of such |
|---|
| 1992 | 1949 | | vehicle. |
|---|
| 1993 | 1950 | | 2. There shall be levied an excise tax of Ten Dollars ($10.00) |
|---|
| 1994 | 1951 | | for any: |
|---|
| 1995 | 1952 | | a. truck or truck-tractor registered under the provisions |
|---|
| 1996 | 1953 | | of subsection A of Section 1133 of Title 47 of the |
|---|
| 1997 | 1954 | | Oklahoma Statutes, for a lad en weight or combined |
|---|
| 2027 | 1983 | | b. trailer or semitrailer registered under subsection C |
|---|
| 2028 | 1984 | | of Section 1133 of Title 47 of the Oklahoma Statutes, |
|---|
| 2029 | 1985 | | which is primarily designed to transport cargo over |
|---|
| 2030 | 1986 | | the highways of this state and generally recognized as |
|---|
| 2031 | 1987 | | such, and |
|---|
| 2032 | 1988 | | c. frac tank, as defined by Section 54 of Title 17 of the |
|---|
| 2033 | 1989 | | Oklahoma Statutes, and registered under subsection C |
|---|
| 2034 | 1990 | | of Section 1133 of Title 47 of the Oklahoma Statutes. |
|---|
| 2035 | 1991 | | Except for frac tanks, the excise tax levied pursuant to this |
|---|
| 2036 | 1992 | | paragraph shall not apply to special mobilized machinery, trailers, |
|---|
| 2037 | 1993 | | or semitrailers manufactured, modified or remanufactured for the |
|---|
| 2038 | 1994 | | purpose of providing services other than transporting cargo over the |
|---|
| 2039 | 1995 | | highways of this state. The excise tax levied pursuant to this |
|---|
| 2040 | 1996 | | paragraph shall also not apply to pickup trucks, vans, or sport |
|---|
| 2041 | 1997 | | utility vehicles. |
|---|
| 2042 | 1998 | | 3. The tax levied pursuant to this section shall be due at the |
|---|
| 2043 | 1999 | | time of the transfer of legal ownership or first registration in |
|---|
| 2044 | 2000 | | this state of such vehicle; provided, the tax shall not be due at |
|---|
| 2045 | 2001 | | the time of the issuance of a certificate of title for an all- |
|---|
| 2046 | 2002 | | terrain vehicle, utility vehicle or motorcycle used exclusively off |
|---|
| 2047 | 2003 | | roads and highways which is not required to be registered but which |
|---|
| 2048 | 2004 | | the owner chooses to register pursuant to the provisions of |
|---|
| 2078 | 2033 | | Commission, as applicable, or an appointed licensed operator, at the |
|---|
| 2079 | 2034 | | time of the issuance of a certificate of title for any such vehicle. |
|---|
| 2080 | 2035 | | In the event an excise tax is collected on the transfer of legal |
|---|
| 2081 | 2036 | | ownership or use of the vehicle during any calendar year, then an |
|---|
| 2082 | 2037 | | additional excise tax must be collected upon all subsequent |
|---|
| 2083 | 2038 | | transfers of legal ownership. In computing the motor vehicle excise |
|---|
| 2084 | 2039 | | tax, the amount collected shall be rounded to the nearest dollar. |
|---|
| 2085 | 2040 | | The excise tax levied by this section shall be delinquent from and |
|---|
| 2086 | 2041 | | after the thirtieth day after the legal ownership or possession of |
|---|
| 2087 | 2042 | | any vehicle is obtained. Any person failing or refusing to pay the |
|---|
| 2088 | 2043 | | tax as herein provided on or before date of delinquency shall pay in |
|---|
| 2089 | 2044 | | addition to the tax a penalty of One Dollar ($1.00) per day for each |
|---|
| 2090 | 2045 | | day of delinquency, but such penalty shall in no event exceed the |
|---|
| 2091 | 2046 | | amount of the tax. Of each dollar penalty collected pursuant to |
|---|
| 2092 | 2047 | | this subsection: |
|---|
| 2093 | 2048 | | a. twenty-five cents ($0.25) fifty cents ($0.50) shall be |
|---|
| 2094 | 2049 | | apportioned as provided in Section 1104 of this tit le, |
|---|
| 2095 | 2050 | | and |
|---|
| 2096 | 2051 | | b. twenty-five cents ($0.25) shall be retained by the |
|---|
| 2097 | 2052 | | licensed operator, and |
|---|
| 2098 | 2053 | | c. fifty cents ($0.50) shall be deposited in the General |
|---|
| 2099 | 2054 | | Revenue Fund for the fiscal year beginning on July 1, |
|---|
| 2128 | 2082 | | deposited in the State Highway Construction and |
|---|
| 2129 | 2083 | | Maintenance Fund. |
|---|
| 2130 | 2084 | | B. The excise tax levied in subsection A of this section and |
|---|
| 2131 | 2085 | | assessed on all commercial vehicles registered pursuant to Section |
|---|
| 2132 | 2086 | | 1120 of Title 47 of the Oklahoma Statutes and trailer s and |
|---|
| 2133 | 2087 | | semitrailers registered under subsection C of Section 1133 of Title |
|---|
| 2134 | 2088 | | 47 of the Oklahoma Statutes to transport cargo over the highways of |
|---|
| 2135 | 2089 | | this state shall be in lieu of all sales and use taxes levied |
|---|
| 2136 | 2090 | | pursuant to the Sales Tax Code or the Use Tax Code. The transfer of |
|---|
| 2137 | 2091 | | legal ownership of any motor vehicle as used in this section and the |
|---|
| 2138 | 2092 | | Sales Tax Code and the Use Tax Code shall include the lease, lease |
|---|
| 2139 | 2093 | | purchase or lease finance agreement involving any truck in excess of |
|---|
| 2140 | 2094 | | eight thousand (8,000) pounds combined laden weight or any truck- |
|---|
| 2141 | 2095 | | tractor provided the vehicle is registered in Oklahoma pursuant to |
|---|
| 2142 | 2096 | | Section 1120 of Title 47 of the Oklahoma Statutes or any frac tank, |
|---|
| 2143 | 2097 | | trailer, semitrailer or open commercial vehicle registered pursuant |
|---|
| 2144 | 2098 | | to Section 1133 of Title 47 of the Oklahoma Statutes. The excise |
|---|
| 2145 | 2099 | | tax levied pursuant to this section shall not be subsequently |
|---|
| 2146 | 2100 | | collected at the end of the lease period if the lessee acquires |
|---|
| 2147 | 2101 | | complete legal title of the vehicle. |
|---|
| 2148 | 2102 | | C. The provisions of this section shall not appl y to transfers |
|---|
| 2149 | 2103 | | made without consideration between: |
|---|
| 2150 | 2104 | | 1. Husband and wife; |
|---|
| 2179 | 2132 | | 3. An individual and an express trust which that individual or |
|---|
| 2180 | 2133 | | the spouse, child or parent of that individual has a right to |
|---|
| 2181 | 2134 | | revoke. |
|---|
| 2182 | 2135 | | D. 1. There shall be a credit allowed with respect to the |
|---|
| 2183 | 2136 | | excise tax paid for a new vehicle which is a replacement for: |
|---|
| 2184 | 2137 | | a. a new original vehicle which is stolen from the |
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| 2185 | 2138 | | purchaser/registrant within ninety (90) days of the |
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| 2186 | 2139 | | date of purchase of the original vehicle as certified |
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| 2187 | 2140 | | by a police report or other documentation as required |
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| 2188 | 2141 | | by Service Oklahoma, or |
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| 2189 | 2142 | | b. a defective new original vehicle returned by the |
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| 2190 | 2143 | | purchaser/registrant to the seller within six (6) |
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| 2191 | 2144 | | months of the date of purchase of the defective new |
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| 2192 | 2145 | | original vehicle as certified by the manufacturer. |
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| 2193 | 2146 | | 2. The credit allowed pursuant to paragraph 1 of this |
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| 2194 | 2147 | | subsection shall be in the amount of the excise tax which was paid |
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| 2195 | 2148 | | for the new original vehicle and shall be applied to the excise tax |
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| 2196 | 2149 | | due on the replacement vehicle. In no event shall the credit be |
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| 2197 | 2150 | | refunded. |
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| 2198 | 2151 | | E. Despite any other definitions of the terms "new vehicle" and |
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| 2199 | 2152 | | "used vehicle", to the contrary, contained in any other law, the |
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| 2200 | 2153 | | term "new vehicle" as used in this section shall also include any |
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| 2201 | 2154 | | vehicle of the latest manufactured model which is owned or acquired |
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| 2230 | 2182 | | been registered in this state and upon which the motor vehicle |
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| 2231 | 2183 | | excise tax as set forth in this section has not been paid. However, |
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| 2232 | 2184 | | upon the sale or transfer by a licensed used motor vehicle dealer |
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| 2233 | 2185 | | located in this state of any such vehicle which is the latest |
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| 2234 | 2186 | | manufactured model, the vehicle shall be considered a used vehicle |
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| 2235 | 2187 | | for purposes of determining excise tax. |
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| 2236 | 2188 | | F. The provisions of this section shall not apply to state |
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| 2237 | 2189 | | government entities. |
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| 2238 | 2190 | | SECTION 6. It being immediately necessary for the preservation |
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| 2239 | 2191 | | of the public peace, health or safety, an emergency is hereby |
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| 2240 | 2192 | | declared to exist, by reason where of this act shall take effect and |
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| 2241 | 2193 | | be in full force from and after its passage and approval. |
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