Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB314 Latest Draft

Bill / Engrossed Version Filed 04/24/2023

                             
 
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ENGROSSED HOUSE AMENDME NT 
 TO 
ENGROSSED SENATE BILL NO . 314 By: Coleman and Bergstrom of 
the Senate 
 
  and 
 
  Moore of the House 
 
 
 
 
[ sales tax code - apportionment of revenues - limit 
- effective date ] 
 
 
 
 
AUTHOR:  Add the following House Coauthor:  Fetgatter 
 
AMENDMENT NO. 1.  Strike the title, enacting clause, and entire bill 
and insert: 
 
 
"[ sales tax code - apportionment of revenues - limit 
- effective date ] 
 
 
 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: 
SECTION 1.     AMENDATORY     68 O.S. 2021, Section 1353, as 
last amended by Section 3, Cha pter 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 f inancing of 
the program provided for by the Oklahoma Social Security Act and to   
 
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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 t he provisions of the 
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 apporti oned as follows: 
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 Legisla ture: 
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 St ate 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 end ing June 30, 2021, eleven 
and ninety-six one-hundredths percent (11.96%), 
and 
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:   
 
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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, 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 fiscal year for fiscal 
years 2016 through 202 4, Six Million Dollars 
($6,000,000.00) for fiscal year 2025, Six Million 
Five Hundred Thousand Dollars ($6,500,000.00) for 
fiscal year 2026, and Seven Million Five Hundred   
 
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Thousand Dollars ($7,500,000.00) for fiscal year 
2027 and subsequent fiscal years , 
(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 for the fiscal year ending 
June 30, 2023.  For the fis cal year beginning 
July 1, 2023, and each subsequent fiscal year 
thereafter, the maximum amount of such 
apportionment shall not exceed the amount set 
pursuant to subsection B of Section 2205 of Title 
74 of the Oklahoma Statutes, and 
(3) thirty-two percent (32%) shall be placed 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; and 
5.  For the fiscal year beginning July 1, 2015, and for each 
fiscal year thereafter, six one-hundredths percent (0.06%) shall be   
 
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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 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 
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   
 
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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 
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:   
 
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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. 
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   
 
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medical marijuana sales in the preceding fiscal year as reported by 
the Oklahoma Tax Commission. 
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 lo cal 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 apportionment 
requirements for the Oklah oma Tax Commission and Off ice of 
Management and Enterprise Services Joint Computer Enhancement Fund 
provided by Section 265 of this title, are hereby apportioned as 
follows: 
1.  The following amounts shall be paid by the Tax Commission to 
the State Treasurer and placed to the credi t of the General Revenue 
Fund to be paid out pursua nt to direct appropriation by the 
Legislature: 
Fiscal Year 	Amount 
FY 2004 	85.35% 
FY 2005 	85.14% 
FY 2006 	85.54% 
FY 2007 	85.04% 
FY 2008 through FY 2022 	83.61%   
 
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FY 2023 through FY 202 7 	83.36% 
FY 2028 and each fiscal year thereafter 83.61%; 
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 2020, ten and forty -six one-hundredths percent 
(10.46%), 
b. for FY 2021: 
(1) for the month beginnin g 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, eleve n 
and ninety-six one-hundredths percent (11.96%), 
and 
c. for FY 2022 and each fiscal year ther eafter, 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 Teache rs' Retirement System 
Dedicated Revenue Revolving F und: 
Fiscal Year 	Amount 
FY 2003 and FY 2004 	3.54% 
FY 2005 	3.75% 
FY 2006 	4.0%   
 
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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 su bparagraph b of this 
paragraph, for the fiscal year beginning July 1, 2015, 
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) thirty-six percent (36%) shall be placed to t he 
credit of the Oklahoma Tourism Promotion 
Revolving Fund, but in no event shall such 
apportionment exceed the total amount apportioned 
pursuant to this division for the fiscal year 
ending on June 30, 2015, and   
 
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(2) sixty-four percent (64%) shall be place d to the 
credit of the Oklahoma Tourism Capital 
Improvement Revolving Fund, but in no event for 
the fiscal year ending June 30, 2023, shall such 
apportionment exceed the total amount apportioned 
pursuant to this division for the fis cal year 
ending on June 30, 2015.  For the fiscal year 
beginning July 1, 2023, and each subsequent 
fiscal year thereafter, the maximum amount of 
such apportionment shall not exceed the amount 
set pursuant to subsection B of Section 2205 of 
Title 74 of the Oklahoma Statutes, and 
b. any amounts which exceed the limitations of 
subparagraph a of this paragraph shall be placed t o 
the credit of the General Revenue Fund; and 
5.  For the fiscal year beginning July 1, 2015, and for each 
fiscal year thereafter, six o ne-hundredths percent (0.0 6%) 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 th e fiscal year ending on Ju ne 30, 2015.  Any 
amounts which exceed the limita tions of this paragraph shall be 
placed to the credit of the General Revenue Fund.   
 
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B.  Prior to the apportionments otherwise provided in this 
section, there shall be apportioned to the Education Reform 
Revolving Fund of the State Department of Education th e following 
amounts in the following state fi scal years: 
FY 2019 	$19,600,000.00; and 
FY 2020 and each year thereafter $20,500,000.00. 
SECTION 3.     AMENDATORY    74 O.S. 2021, Section 220 5, is 
amended to read as follows: 
Section 2205. A.  The Commission shall prepare and su bmit to 
the Governor and to the Legislature on the first day of each 
legislative session a report of the activities of the Department, 
together with all information and data in the possession of the 
Department as the Co mmission shall deem of value to the Governor, 
the Legislature and the people of the State of Oklahoma this state.  
Each report may contain recommendations for legislation as the 
Commission may deem necessa ry to give full effect to all the 
provisions of the Oklahoma Tourism, Parks and Recreation Enhancement 
Act.  Each report shall also contain the most recent asset valuation 
and recommended maximum apportionment required pursuant to 
subsection B of this sect ion. 
B.  Every third calendar year, the Commission shall conduct a 
valuation of the assets under the custody or control of the 
Commission.   
 
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1.  The valuation shall be performed by an ind ependent third 
party and shall be completed b y the second Tuesday of Se ptember. 
2.  The most recent asset valuation shall be included in the 
submissions required pursuant to Section 34.36 of Title 62 of the 
Oklahoma Statutes. 
3.  The asset valuation shall include, but not be limited to, 
the most recently assessed value of the asset, the recommended 
annual preventative mainten ance costs, estimated replacement costs, 
recommended replacement date, and any current outstanding capital 
projects and deferred maintenance. 
4.  The asset valuation shall al so include the recommended 
amount of annual funding to support the assets and the recommended 
annual maximum apportionments to the Oklahoma Tourism Capital 
Improvement Revolving Fund pursuant to Section s 1353 and 1403 of 
Title 68 of the Oklahoma Statutes. 
C.  1.  The annual maximum appo rtionments recommended pursuant 
to subsection B of this section shall become effective the following 
fiscal year unless such maximu m apportionment is r ejected or amended 
by law passed by a majority of each house of the Legislature . 
2.  If the Governor vetoes such a law, the procedure shall be 
the same as for the veto of any other bill or joint resolution. 
3.  The Commission shall provide to the Oklahoma Tax Commission 
the annual maximum apportionment s determined pursuant to this 
section by July 1 of the app licable fiscal year.   
 
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SECTION 4.  This act shall become effective N ovember 1, 2023." 
Passed the House of Representatives the 20th day of April, 2023. 
 
 
 
 
  
Presiding Officer of the House of 
 	Representatives 
 
 
Passed the Senate the ____ day of _______ ___, 2023. 
 
 
 
 
  
Presiding Officer of the Senate 
   
 
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ENGROSSED SENATE 
BILL NO. 314 	By: Coleman and Bergstrom of 
the Senate 
 
  and 
 
  Moore of the House 
 
 
 
 
 
[ sales tax code - apportionment of revenues - limit 
- effective date ] 
 
 
 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: 
SECTION 5.     AMENDATORY     68 O.S. 2021, Section 1353, as 
last amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp. 
2022, Section 1353), is amended to read as fo llows: 
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 
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:   
 
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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: 
(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   
 
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(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 
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 
the month ending June 30, 
2021 	3.5% 
FY 2022 	5.0%   
 
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FY 2023 through FY 2027 	5.25% 
FY 2028 and each fiscal year therea fter 	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 fiscal year for fiscal 
years 2016 through 2024, Six Million Dollars 
($6,000,000.00) for fiscal year 2025, Six Million 
Five Hundred Thousand Dollars ( $6,500,000.00) for 
fiscal year 2026, and Seven Million Five Hun dred 
Thousand Dollars ($7,500,000.00) for fiscal year 
2027 and subsequent fiscal years, 
(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 placed 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 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   
 
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Section 2701 of this title. The Oklahoma Tax Commissio n 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 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;   
 
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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 
created in Section 1501 of Title 69 of the Oklahoma 
Statutes, and   
 
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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. 
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. 
SECTION 6.  This act shall become effective November 1, 2023. 
Passed the Senate the 23rd day of March, 2023. 
 
 
  
 	Presiding Officer of the Senate 
 
 
Passed the House of Representatives the ____ day of __________, 
2023. 
 
 
  
 	Presiding Officer of the House 
 	of Representatives