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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE BILL 2797 By: Stinson
AS INTRODUCED
An Act relating to medical marijuana; creating the
Medical Marijuana Law Local Government Enforcement
Assistance Revolving Fund; providing for
administration of fund by the Okla homa Medical
Marijuana Authority; providing for apportionme nt of
sales tax revenue; pre scribing procedures for
expenditures; amending 68 O.S. 2021, Section 1353,
as amended by Section 3, Chapter 412, O.S.L. 2022 (68
O.S. Supp. 2022, Section 1353), which relates to the
apportionment of sales tax revenue; providing for
apportionment to the Medical Marijuana Law Local
Government Enforcement Assistance Revolving Fund;
providing for certain sequence of apportionment;
providing for codification; providing an effective
date; and declaring an emergency.
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 427.3b of Title 63, unless there
is created a duplicatio n in numbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the Oklahoma Medical Marijuan a Authority to be designated the
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"Medical Marijuana Law Local Government Enforcement Assistance
Revolving Fund". The fund shall be a continuing fund, not subject
to fiscal year limitations, and shall consist of all monies received
by the Oklahoma Medical Marijuana Authority from sales tax revenue
apportioned to the Fund pursuant to Section 2 of this act . All
monies accruing to the credit of said fund are hereby appropriated
and may be budgeted and expended by the Oklahoma Medical Marijuana
Authority for the purpose of assisting county law enforcement
agencies with the investigation of possible criminal or unauthorized
activity in connection with medical marijuana cultivation, sale,
distribution and related activity . Expenditures from said fund
shall be made upon warrants issued by the State Treasurer against
claims filed as prescribed by law with the Director of the Office of
Management and Enterprise Serv ices for approval and payment .
SECTION 2. AMENDATORY 68 O.S. 2021, Section 1353, as
amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp. 2022,
Section 1353), is amended to read as follows:
Section 1353. A. It is hereby declared to be the purpose of
the Oklahoma Sales Tax Code to provide funds for the financing of
the program provided for by the Oklahoma Social Security Act and to
provide revenues for the support of the functions of the state
government of Oklahoma, and for this purpose it is hereby expressly
provided that, revenues derived pursuant to the provis ions of the
Oklahoma Sales Tax Code, subject to the apportionment requirements
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for the Oklahoma Tax Commission and Office of Management and
Enterprise Services Joint Computer Enhancement Fund provided by
Section 265 of this title, shall be apportioned as f ollows:
1. Except as provided in subsections C and D of this section,
the following amounts shall be paid to the State Treasurer to be
placed to the credit of the General Revenue Fund to be paid out
pursuant to direct appropriation by the Legislature:
Fiscal Year Amount
FY 2003 and FY 2004 86.04%
FY 2005 85.83%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 83.36%
FY 2028 and each fiscal year thereafter 83.61%;
2. The following amounts shall be paid to the State Treas urer
to be placed to the credit of the Education Reform Revolving Fund of
the State Department of Education:
a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
one-hundredths percent (10.42%),
b. for FY 2006 through FY 2020, ten and forty -six one-
hundredths percent (10.46%),
c. for FY 2021:
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(1) for the month beginning July 1, 2020, through the
month ending August 31, 2020, ten and forty-six
one-hundredths percent (10.46%), and
(2) for the month beginning September 1, 2020,
through the month ending June 30, 2021, eleven
and ninety-six one-hundredths percent (11.96%),
d. for FY 2022 and each fiscal year thereafter, ten and
forty-six one-hundredths percent (10.46%);
3. The following amounts shall be paid to the State Treasurer
to be placed to the credit of the Teachers' Retirement System
Dedicated Revenue Revolving Fund:
Fiscal Year Amount
FY 2003 and FY 2004 3.54%
FY 2005 3.75%
FY 2006 4.0%
FY 2007 4.5%
FY 2008 through FY 2020 5.0%
FY 2021:
a. for the month beginning July
1, 2020, through the month
ending August 31, 2020 5.0%
b. for the month beginning
September 1, 2020, through
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the month ending June 30,
2021 3.5%
FY 2022 5.0%
FY 2023 through FY 2027 5.25%
FY 2028 and each fiscal year thereafter 5.0%;
4. a. except as otherwise provided in subparagraph b of this
paragraph, for the fiscal year beginning July 1, 2022,
and for each fiscal year thereafter, eighty-seven one-
hundredths percent (0.87%) shall be paid to the State
Treasurer to be further apportioned as follows:
(1) twenty-four percent (24%) shall be placed to the
credit of the Oklahoma Tourism Promotion
Revolving Fund, but in no event shall such
apportionment exceed Five Million Dollars
($5,000,000.00) in any fisc al year,
(2) forty-four percent (44%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no event shall
such apportionment exceed Nine Million Dollars
($9,000,000.00) in any fisca l year, and
(3) thirty-two percent (32%) shall be placed to th e
credit of the Oklahoma Route 66 Commission
Revolving Fund, but in no event shall such
apportionment exceed Six Million Six Hundred
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Thousand Dollars ($6,600,000.00) in any fiscal
year, and
b. any amounts which exceed the limitations of
subparagraph a of this paragraph shall be placed to
the credit of the General Rev enue Fund; and
5. For the fiscal year beginning July 1, 2015, and for each
fiscal year thereafter, six one-hundredths percent (0.06%) shall be
placed to the credit of the Oklahoma Historical Society Capital
Improvement and Operations Revolving Fund, but in no event shall
such apportionment exceed the total amount apportioned pursuant to
this paragraph for the fiscal year ending on June 30, 2015. Any
amounts which exceed the limitations of this paragraph shall be
placed to the credit of the General Revenu e Fund.
B. Provided, for the fiscal year beginning July 1, 2007, and
every fiscal year thereafter, an amount of revenue shall be
apportioned to each municipality or county which levies a sales tax
subject to the provisions of Section 1357.10 of this titl e and
subsection F of Section 2701 of this title equal to the amount of
sales tax revenue of such municipality or county exempted by the
provisions of Section 1357.10 of this title and subsection F of
Section 2701 of this title. The Oklahoma Tax Commissio n shall
promulgate and adopt rules necessary to implement the provisions of
this subsection.
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C. From the monies that would otherwise be apportioned to the
General Revenue Fund pursuant to subsection A of this section, there
shall be apportioned the follo wing amounts:
1. For the month ending August 31, 2019:
a. Nine Million Six Hundred Thousand Dollars
($9,600,000.00) to the credit of the State Highway
Construction and Maintenance Fund created in Section
1501 of Title 69 of the Oklahoma Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
2. For the month ending September 30, 2019:
a. Twenty Million Dollars ($20,000,000.00) t o the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
3. For the month ending October 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
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created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
4. For the month ending November 30, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes; and
5. For the month ending December 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes.
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D. For fiscal year 2023, and each subsequent fiscal year,
before any other apportionment otherwise required by this section is
made to the General Revenue Fund, there shall be apportioned to the
State Public Common School Building Equalization Fund an amount, if
any, as required pursuant to Section 3-104 of Title 70 of the
Oklahoma Statutes, not to exceed the state sales tax generated by
medical marijuana sales in the preceding fiscal year as reported by
the Oklahoma Tax Commission.
E. For the fiscal year ending June 30, 2024, and for each
subsequent fiscal year, after the ap portionment required by
subsection D of this section, but before any o ther apportionment
required by this section is made to the Ge neral Revenue Fund, there
shall be apportioned to the Medical Marijuana Law Local Government
Enforcement Assistance Re volving Fund, the sum of Ten Million
Dollars ($10,000,000.00) to be used in t he manner provided by
Section 1 of this act.
SECTION 3. This act shall become effective July 1, 2023.
SECTION 4. It being immediately necessary for the preservation
of the public peace, healt h or safety, an emergency is he reby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
59-1-6699 MAH 01/09/23