Oklahoma 2024 2024 Regular Session

Oklahoma House Bill HB1967 Engrossed / Bill

Filed 04/29/2024

                     
 
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ENGROSSED SENATE AMENDMENT 
TO 
ENGROSSED HOUSE 
BILL NO. 1967 	By: Newton of the House 
 
  and 
 
  Jech of the Senate 
 
 
 
 
An Act relating to county sales tax; authorizing 
county vote upon sales tax; designating funds for 
emergency medical services; directing t he board of 
county commissioners to create limited purpose fund; 
defining emergency medical services; providing for 
codification; and providing an effective date. 
 
 
 
 
AUTHORS: Add the following House Coauthors:  Alonso-Sandoval and 
Cantrell 
 
AUTHORS: Add the following Senate Coauthors:  Bullard and Prieto 
 
 
AMENDMENT NO. 1. Page 1, strike the title, enacting clause and 
entire bill and insert 
 
 
“An Act relating to county sales tax; authorizing 
county vote upon sales tax; designating funds for 
emergency medical services; directing the board of 
county commissioners to create limited purpose fund; 
providing for apportionment and expenditure of funds; 
defining emergency medical services; providing for 
codification; and providing an effective date. 
 
 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:   
 
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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 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, except as provided in 
paragraph 8 of Section 1357 of Title 68 of the Oklahoma Statutes, 
subject to the following conditions: 
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 tax shall first be approved by a majority of the 
registered voters of the county voting thereon a t 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 any sales 
tax levied pursuant to the provisions of subsec tion A of this 
section.  The fund shall be placed in an insured or collateralized 
interest-bearing account, and the interest which accrues 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   
 
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specifically described in paragraph 1 of subsection A of this 
section. 
C.  1.  All sales tax collected pursuant to subsection A of this 
section, and the interest accrued from the collections as provided 
in subsection B of this sect ion, within an ambulance service 
district established pursuant to Section 9C of Article X of the 
Oklahoma Constitution shall be apportioned in the same manner as the 
ad valorem collections for the ambulance service district by the 
county treasurer.  Ambula nce service districts that receive monies 
collected pursuant to this section shall be subject to an audit by 
the State Auditor and Inspector. 
2.  All sales tax collected pursuant to subsection A of this 
section, and the interest accrued from the collection s as provided 
in subsection B of this section, outside of an ambulance service 
district shall be expended pursuant subsection A of this section and 
shall be subject to the purchasing policy of the county.  Any 
emergency medical services receiving funds fro m a county collected 
pursuant to this section shall enter into an agreement with the 
county and adhere to the provisions of the county resolution 
approved pursuant to subsection A of this section. 
3.  Every county expending or apportioning monies pursuant to 
this section shall verify that all emergency medical services 
receiving monies collected pursuant to this section are licensed and 
in good standing with the EMS Division of the State Department of   
 
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Health.  Any emergency medical services found by a count y to be in 
violation of the agreement, made pursuant to paragraph 2 of this 
subsection, with the county or in violation of the resolution 
adopted pursuant to subsection A of this section shall be prohibited 
from receiving monies collected pursuant to this section until the 
county determines the entity is no longer in violation of the 
agreement or resolution. 
D.  As used in this section, “emergency medical services” means 
any emergency medical services system which provides for the 
organization and appropria te designation of personnel, facilities, 
and equipment for the effective and coordinated delivery of health 
care services primarily under emergency conditions within the voting 
county. 
E.  A proposition otherwise authorized by the provisions of 
subsection A or subsection B of this section shall be placed before 
the voters of the applicable county at an election to be held on the 
same date as: 
1.  Any regularly scheduled federal, state , or county election 
held in that county; 
2.  A special election held in t hat county for a federal, state , 
or county office; or 
3.  A special election held in that county for another county 
proposition or a state question. 
SECTION 2.  This act shall become effective November 1, 2024. ”   
 
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Passed the Senate the 25th d ay of April, 2024. 
 
 
  
 	Presiding Officer of the Senate 
 
 
Passed the House of Representatives the ____ day of __________, 
2024. 
 
 
  
 	Presiding Officer of the House 
 	of Representatives   
 
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ENGROSSED HOUSE 
BILL NO. 1967 	By: Newton of the House 
 
   and 
 
  Jech of the Senate 
 
 
 
 
 
 
An Act relating to county sales tax; authorizing 
county vote upon sales tax; d esignating funds for 
emergency medical services; directing the board of 
county commissioners to create limited purpose fund; 
defining emergency medical servic es; providing for 
codification; and providing an effective date . 
 
 
 
 
 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: 
SECTION 3.     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 d uplication in numbering, reads as foll ows: 
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 not to 
exceed one percent (1 %) upon the gross proceeds or gross receipts 
derived from all sales in the county upon which a consumer 's sales 
tax is levied by the stat e, except as provided in paragraph 8 of 
Section 1357 of Title 68 of the Oklaho ma 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 fifty percent (50%) 
of the registered voters of the county voting thereon 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 any 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 in paragraph 1 of subsection A of this 
section. 
C.  As used in this section, "Emergency Medical Services " means 
any emergency medical services syste m 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. 
D.  A proposition otherwise authorized by the provisions of 
subsection A or subsection B of this section shall be placed before   
 
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the voters of the applicable county at an election to be held on the 
same date as: 
1.  Any regularly scheduled federal, state or county election 
held in that county; 
2.  A special election held in that county for a federal, state 
or county office; or 
3.  A special election held in that county for another county 
proposition or a state question. 
SECTION 4.  This act shall become effectiv e November 1, 2023. 
Passed the House of Representatives the 23rd day of March, 2023. 
 
 
 
  
 	Presiding Officer of the House 
 	of Representatives 
 
 
 
Passed the Senate the ___ day of __________, 2023. 
 
 
 
  
 	Presiding Officer of the Senate