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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 151 By: Mann
AS INTRODUCED
An Act relating to cities and towns; creating the
Oklahoma Neighborhood Revitalization Act; providing
short title; creating the Oklahoma Ne ighborhood
Revitalization Fund; providing for expenditures;
prescribing procedures for applications by certain
municipalities; requiring matching funds amount;
prescribing purpose of allocated funds; providing for
review of applications by the Oklahoma Department of
Commerce; amending 68 O.S. 2021, Section 1353, as
last amended by Section 4, Chapter 441, O.S.L. 2024
(68 O.S. Supp. 2024, Section 1353), which relates to
apportionment of revenue ; requiring certain
apportionment; updating statutory references;
providing for noncodification; 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 not to be
codified in the Oklahoma Statutes reads as follows:
This act shall be known an d may be cited as the “Oklahoma
Neighborhood Revitalization Act ”.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Secti on 38-124 of Title 11, unless there
is created a duplication in numbering, reads as follows:
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There is hereby created in the State Treasury a revolving fund
for the Oklahoma Department of Commerce to be designated the
“Oklahoma Neighborhood Revitalization F und”. The fund shall be a
continuing fund, not subject to fiscal year limitat ions, and shall
consist of all monies received by the Oklahoma Department of
Commerce from the apportionment of sales tax prescribed by
subsection E of Section 1353 of Title 68 of the Oklahoma Statutes
and provided for the purpose of implementing Section 3 of this act .
All monies accruing to the credit of the fund are hereby
appropriated and may be budgeted and expended by the Oklahoma
Department of Commerce for the purpose provided for in this act.
Expenditures from the fund shall be made upon warrants i ssued by the
State Treasurer against claims filed as prescribed by law with the
Director of the Office of Management and Enterprise Services for
approval and payment.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 38 -125 of Title 11, unless there
is created a duplication in numbering, reads as follows:
A. The monies in the Oklahoma Neighborhood Revitalization Fun d
shall be allocated by the Oklahoma Department of Commerce only to
municipalities having a population of less than twenty -five thousand
(25,000) persons according to the latest Federal Decennial Census
for improvements to sidewalks, street lighting, signa ge, roadside
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beautification, and other improvements that have a positive impact
on the aesthetic character of the municipality.
B. A municipality seeking funds for distribution pursuant to
the provisions of Section 2 of this act shall make application to
the Oklahoma Department of Commerce on such forms as may be
prescribed by the Department for such purpose. The initial
application shall be filed not later than May 1, 2026.
C. A municipality shall be required to provide twenty percent
(20%) of the total project costs in order to be eligible for
distribution of funds from the Oklahoma Neighborhood Revitalization
Fund.
D. The Department shall not consider any project that has a
total project cost exceeding Five Hundred Thousand Dollars
($500,000.00).
E. The Department shall review applications in the order in
which they are receiv ed and shall distribute funds based on analysis
of considerations of such factors as the Department may determine to
be relevant. The initial distribution of funds shall take pl ace not
later than October 1, 2026. The Department shall transfer the
approved funds to the municipality for deposit into the municipal
general fund or such other public fund as the municipality shall
specify in its application.
F. Funds distributed purs uant to the provisions of this section
shall only be used by a municipality fo r the purposes provided in
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subsection A of this section and shall not be used for any other
purpose.
G. No municipality may be awarded more than one project under
the provisions of this section within a single fiscal year.
SECTION 4. AMENDATORY 68 O.S. 2021, Section 1353, as
last amended by Section 4, Chapter 441, O.S.L. 2024 (68 O.S. Supp.
2024, 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
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, and further subject to the apportionment
requirement provided in subsection subsections D and E of this
section, 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
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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 Treasurer
to be placed to the credit of th e 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 3 1, 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
d. 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 ye ar beginning July 1, 2022,
and for each fiscal year thereafter, eighty -seven one-
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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 Oklaho ma 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 F und, but in no event shall
such apportionment exceed Nine Million Dollars
($9,000,000.00) in any fiscal year, 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
placed to the credit of the Oklahoma Historical Society Capital
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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 f iscal 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 27 01 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 rul es 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 Cons truction 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 ($2 0,000,000.00) 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 ($2,00 0,000.00) 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 th e 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 Oklaho ma
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 Revol ving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes.
D. For fiscal year 2029, and each subsequent fiscal year, Fifty
Million Dollars ($50,000,000.00) shall be placed to the credit of
the Oklahoma Capital Assets Maintenance and Protection Fund created
in Section 2 188B of this act Title 73 of the Oklahoma Statutes .
E. For fiscal year 2026, and each subsequent fiscal year, the
first Five Million Dollars ($5,000,0 00.00) shall be placed to the
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credit of the Oklahoma Neighborhood Revitalizati on Fund created in
Section 2 of this act.
SECTION 5. This act shall become effective July 1, 2025.
SECTION 6. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-1-991 MSBB 12/30/2024 10:46:13 AM