ENGR. S. A. TO ENGR. H. B. NO. 1967 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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: ENGR. S. A. TO ENGR. H. B. NO. 1967 Page 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 ENGR. S. A. TO ENGR. H. B. NO. 1967 Page 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 ENGR. S. A. TO ENGR. H. B. NO. 1967 Page 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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. ” ENGR. S. A. TO ENGR. H. B. NO. 1967 Page 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 ENGR. H. B. NO. 1967 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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: ENGR. H. B. NO. 1967 Page 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 ENGR. H. B. NO. 1967 Page 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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