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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
SENATE BILL 1412 By: Burns
AS INTRODUCED
An Act relating to tourism; amending 68 O.S. 2021,
Sections 1353, as amended by Section 2, Chapter 290,
O.S.L. 2023, and 1403 (68 O.S. Su pp. 2023, Section
1353), which relate to apportionments; modifying
apportionments for certain fiscal years; limiting
certain cap on apportionments to certain fi scal
years; amending 68 O.S. 2021, Sectio n 50014, which
relates to the Oklahoma Tourism Promotio n Act;
eliminating prohibition on expending certain funds
for wages and salarie s; providing limitation on funds
expended for operations; providing an effective date ;
and declaring an emerg ency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHO MA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1353, as
amended by Section 2, Chapter 290, O.S.L. 2023 (68 O.S. Supp. 2023,
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 provisions of the
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Oklahoma Sales Tax Code, subject to the apportionment requirements
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 follows:
1. Except as provided in subsection C 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 2024 83.36%
FY 2025 82.73%
FY 2026 82.23%
FY 2027 81.73%
FY 2028 and each fiscal year thereafter 83.61% 81.23;
2. The following amounts shall be paid to the State Treasurer
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%),
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b. for FY 2006 through FY 2020, ten and forty-six one-
hundredths percent (10.46%),
c. for FY 2021:
(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%
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b. for the month beginning
September 1, 2020, through
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 fiscal years 2022
through 2024, 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 fiscal 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 fiscal year, and
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(3) thirty-two percent (32%) shall be plac ed to the
credit of the Oklahoma Route 66 Commission
Revolving Fund, but in no event shall such
apportionment exceed Six Million Six Hundred
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 Revenue Fund,
c. the following amounts shall be paid to the State
Treasurer to be further apportioned as set f orth in
subparagraph d of this paragraph:
(1) for fiscal year 2025, one and fifty-hundredths
percent (1.50%),
(2) for fiscal year 2026, two percent (2.0%),
(3) for fiscal year 2027, two an d fifty-hundredths
percent (2.50%), and
(4) for fiscal year 2028 and subsequent fiscal years,
three percent (3%), and
d. the amounts apportioned pursuant to subparagraph c of
this paragraph shall be further apportioned as
follows:
(1) the first Six Million Six Hundred Thousand
Dollars ($6,600,000.00) shall be placed to the
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credit of the Oklahoma Route 66 Commission
Revolving Fund, and
(2) of any remaining amounts:
i. thirty-six percent (36%) shall be
placed to the credit of the Oklahoma
Tourism Promotion Revolving Fund, and
ii. sixty-four percent (64%) shall be
placed to the credit of the Oklahoma
Tourism Capital Improvement Revolving
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, for fiscal years
2016 through 2024, 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 Revenue 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 title and
subsection F of Section 2701 of this title equal to the amount of
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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 Commission shall
promulgate and adopt rules necessary to implement the provisions of
this subsection.
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 following 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) 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
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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
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
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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.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 1403, is
amended to read as follows:
Section 1403. A. It is hereby declared to be the purpose of
Section 1401 et seq. of this title to provide for the support of the
functions of the state and local government of Oklahoma; and for
this purpose and to this end, it is hereby expressly provided that
the revenues derived hereunder, subject to the apportionment
provided in subsection B of this section and to the apportionme nt
requirements for the Oklahoma Tax Commission and Office of
Management and Enterprise Services Joint Computer Enhancement F und
provided by Section 265 of this title, are hereby apportion ed as
follows:
1. The following amounts shall be paid by the Tax Co mmission to
the State Treasurer and placed to the credit of the General Revenue
Fund to be paid out pursuant to direct appropriation by the
Legislature:
Fiscal Year Amount
FY 2004 85.35%
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FY 2005 85.14%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 2024 83.36%
FY 2025 82.73%
FY 2026 82.23%
FY 2027 81.73%
FY 2028 and each fiscal year thereafter 83.61% 81.23%;
2. The following amounts shall be paid to th e State Treasurer
to be placed to the credit of the Education Reform Revolving Fund of
the State Department of Education:
a. for FY 2020, ten and forty -six one-hundredths percent
(10.46%),
b. for FY 2021:
(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%),
and
c. for FY 2022 and each fiscal year thereafter, ten and
forty-six one-hundredths percent ( 10.46%);
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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
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, 2015,
and for each fiscal year thereafter fiscal years 2016
through 2024, eighty-seven one-hundredths percent
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(0.87%) shall be paid to the State Treasurer to be
further apportioned as follows:
(1) thirty-six percent (36%) shall be placed to t he
credit of the Oklaho ma Tourism Promotion
Revolving Fund, but in no event shall such
apportionment exceed the tot al amount apportioned
pursuant to this division for the fiscal year
ending on June 30, 2015, and
(2) sixty-four percent (64%) shall be place d to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no e vent shall
such apportionment exceed the total amount
apportioned pursuant to this division for the
fiscal year ending on June 30, 2015, and
b. any amounts which exceed the limitations of
subparagraph a of this parag raph shall be placed to
the credit of the General Revenue Fund ,
c. the following amounts shall be paid to the State
Treasurer to be further apportioned as set forth in
subparagraph d of this paragraph:
(1) for fiscal year 2025, one and fifty-hundredths
percent (1.50%),
(2) for fiscal year 2026, two percent (2.0%),
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(3) for fiscal year 2027, two and fifty -hundredths
percent (2.50%), and
(4) for fiscal year 2028 and subsequent fiscal years,
three percent (3%), and
d. the amounts apportioned pursuant to subparagraph c of
this paragraph shall be further apportioned as
follows:
(1) thirty-six percent (36%) shall be placed to the
credit of the Oklahoma Tourism Promotion
Revolving Fund, and
(2) sixty-four percent (64%) shall be place d to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund ; and
5. For the fiscal year beginning July 1, 2015, and f or 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 e xceed the total amount apportioned pursuant to
this paragraph for the fiscal year ending on June 30, 2015 . Any
amounts which exceed the limita tions of this paragraph shall be
placed to the credit of the General Revenue Fund.
B. Prior to the apportionment s otherwise provided in this
section, there shall be apportioned to the Educati on Reform
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Revolving Fund of the State Department of Education th e following
amounts in the following state f iscal years:
FY 2019 $19,600,000.00; and
FY 2020 and each year therea fter $20,500,000.00.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 50014, is
amended to read as follows:
Section 50014. A. 1. There is hereby created in the State
Treasury a revolving fund for the Oklahoma Tourism and Recreation
Department, to be designated th e “Oklahoma Tourism Promotion
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 Tourism and Recreation Department and appor tioned to
such fund pursuant to the provisions of Sections 1353 and 1403 of
this title and such other monies accred ited to the fund pursuant to
law.
2. All monies accruing to the credit of the fund are hereby
appropriated and may be budgeted and expended by the Oklahoma
Tourism and Recreation Department for the purpose of Oklahom a
tourism promotion, as defined by Section 50011 of this title,
provided that the Department shall ensure that all areas of the
state will be adequately promoted, and all monies ex pended from the
fund shall reflect a consistent brand and image in the promotion of
Oklahoma tourism; provided, no more than twenty percent (20%) of the
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amount accruing each fi scal year shall be ex pended for the purpose
of funding operations of the D epartment.
3. No monies from this re volving fund shall be transferred for
any purpose to any other state agency or be used for the purpose of
contracting with any other state agency or reimbur sing any other
state agency for any expense with the exception of con tracting and
payment for research work completed by an institution of The
Oklahoma State System of Higher Education . No monies from this
revolving fund shall be expended for any wage or salary of any
employee of any state agency. Expenditures from the fu nd 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 Services for approval a nd payment.
B. 1. There is hereby created in the State Treasury a
revolving fund for the Oklahoma Tourism and Recreation Department,
to be designated the “Oklahoma Tourism Capital Im provement Revolving
Fund”. The fund shall be a continuing fund, not subject to fiscal
year limitations, and shall consist of all monies rece ived by the
Oklahoma Tourism and Recreation Department and apportioned to such
fund pursuant to the provisions of Sections 1353 and 1403 of this
title and such other monies accredited to the fund pursuant to law.
2. All monies accruing to the credit of th e fund are hereby
appropriated and may be budgeted and expended by the Oklahoma
Tourism and Recreation Department f or the purpose of funding capital
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improvement projects or operations at state p arks and tourist
information centers; provided, no more than t wenty percent (20%) of
the amount accruing annually shall be expended for the p urpose of
funding operations.
3. No monies from this revolving fund shall be transferred for
any purpose to any other state agency. Expenditures from the 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 Enterp rise Services for approval and payment.
SECTION 4. This act shall become effective July 1, 2024.
SECTION 5. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof thi s act shall take effect and
be in full force from and after its passage and approval.
59-2-2451 QD 12/15/2023 3:38:04 PM