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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE BILL 1967 By: Newton
AS INTRODUCED
An Act relating to county sales tax; authorizing
county vote upon sales tax; d esignating funds for
emergency medical se rvices; directing the board of
county commissioners to create limited purpose fund;
defining emergency medical services; providing for
codification; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1370.10 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. Notwithstanding the provisions of Section 1370 of Title 68
of the Oklahoma Statutes and in accordance with the provisions of
this act, any county of this state may levy a sales tax of not to
exceed one percent (1%) upon the gross proceeds or gross receipts
derived from all sales or services in the county upon which a
consumer's sales tax is levied by the state, ex cept as provided in
paragraph 8 of Section 1357 of Title 68 of the Oklahoma Statutes ,
subject to the following conditions:
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1. The proceeds of such sales tax shall be used solely for the
purpose of funding emergency medical services; and
2. Before a sales tax may be levied by the county, the
imposition of the ta x shall first be approved by a majo rity of the
registered voters of the county voting there on at a special election
called by resolution of the board of county commissioners.
B. The board of county commissioners shall create a limited -
purpose fund and deposit therein any revenue generated by a ny sales
tax levied pursuant to the provisions of subsection A of this
section. The fund shall be placed in an insured or collateralized
interest-bearing account, and the interest which accru es to the fund
shall be retained in the fund. Monies in the limited-purpose fund
shall be expended only as accumulated and only for the purpose
specifically described i n paragraph 1 of subsection A of this
section.
C. As used in this section , "Emergency Medical Services " means
any emergency medical services system which provides for the
organization and appropriate design ation of personnel, facilities,
and equipment for the effective and coordinated delivery of health
care services primarily under emergen cy conditions within the voting
county.
SECTION 2. This act shall become effective November 1, 2023.
59-1-5251 MJ 11/22/22