An Act
ENROLLED HOUSE
BILL NO. 1967 By: Newton, Alonso-Sandoval,
and Cantrell of the House
and
Jech, Bullard, and Prieto
of the Senate
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;
subjecting certain ambulance service districts to
audits; requiring counties to conduct certain
verification; prohibiting emergency medical services
from receiving monies under certain circumst ances;
specifying dates for when a p roposition may be voted
on; defining emergency medical services; providing
for codification; and providing an effective date.
SUBJECT: County sales tax
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 not to
exceed one percent (1%) upon the gross proc eeds 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: ENR. H. B. NO. 1967 Page 2
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
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 prov ided
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 expendi ng 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
Health. Any emergenc y medical services found by a count y to be in
violation of the agreement, made pursuant to paragraph 2 of this ENR. H. B. NO. 1967 Page 3
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 provide s 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 author ized by the provisions of
subsection A or 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 Novembe r 1, 2024. ENR. H. B. NO. 1967 Page 4
Passed the House of Representatives the 6th day of May, 2024.
Presiding Officer of the House
of Representatives
Passed the Senate the 25th d ay of April, 2024.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _____ ____
day of ___________________, 20___ ____, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________