Req. No. 1254 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 STATE OF OKLAHOMA 1st Session of the 60th Legislature (2025) SENATE BILL 173 By: Nice AS INTRODUCED An Act relating to roads and bridges; amending 47 O.S. 2021, Section 1104, as last amended by Section 1, Chapter 442, O.S.L. 2024 (47 O.S. Supp. 2024, Section 1104), which relates to apportionment; modifying certain apportionment; creating the Municipal Improvements for Roads and Bridges Fund; providing for distribution of certain monies for certain purposes; directing promulgation of rules b y the Transportation Commission; updating statutory references; providing for codification; providing an effective date; and declaring an emergency . BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 47 O.S. 2021, Section 1104, as last amended by Section 1, Chapter 442, O.S.L. 2024 (47 O.S. Supp. 2024, Section 1104), is amended to read as follows: Section 1104. A. Unless otherwise provided by law, all fees, taxes, and penalties collected or r eceived pursuant to the Oklahoma Vehicle License and Registration Act or Secti on 1-101 et seq. of this title shall be apportioned and distributed monthly by the Oklahoma Tax Commission in accordance with this section. Service Oklahoma shall provide to the Oklahoma Tax Commission monthly Req. No. 1254 Page 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 reports of motor vehicle collection information, including, but not limited to, motor vehicle monthly apportionment information, refunds, canceled vouchers, waste tire collections, organ donor program amounts, driver licens e records, prorate amounts, and sales tax amounts. The reports shall be deliv ered electronically pursuant to the current calendar year apportionment disbursement schedule provided to Service Oklahoma by the Oklahoma Tax Commission on or before December 1st annually. One percent (1%) of fees collected shall be apportioned to the Licensed Operator Performance Fund created in Section 3 -106 of this title, in accordance with the applicable metrics determined by Service Oklahoma. B. 1. The following percentage s of the monies referred to in subsection A of this section shall be apportion ed to the various school districts in accordance with paragraph 2 of this subsection: a. from October 1, 2000, until June 30, 2001, thirty -five and forty-six one-hundredths percent (35.46%), b. for the year beginning July 1, 2001, and ending June 30, 2002, thirty-five and ninety-one one-hundredths percent (35.91%), c. for the year beginning July 1, 2002, through the year ending on June 30, 2015, thirty -six and twenty one- hundredths percent (36.20%), Req. No. 1254 Page 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 d. for the year beginning July 1, 2015, through the year ending on June 30, 2019, thirty -six and twenty one- hundredths percent (36.20%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the General Revenue Fund, and e. for the year beginning July 1, 2019, and all subsequent years, thirty -six and twenty one-hundredths percent (36.20%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limi tation shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 2 of Title 69 of the Oklahoma Statutes this act. 2. The monies apportioned pursuant to subpa ragraphs a through e of paragraph 1 of this subsection shall be apportioned to the various school districts so that each district shall receive an amount based upon the proportion that each district ’s average daily attendance bears to the total average dai ly attendance of those Req. No. 1254 Page 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 districts entitled to receive funds pursuant to this section as certified by the State Department of Education. Each district’s allocation of funds shall be remitted to the county treasurer of the county wherein the administrative headquarters of the district are located. No district shall be eligible for the funds herein provided unless the district makes an ad valorem tax levy of fifteen (15) mills and maintains nine (9) years of instruction and pursuant to the rules of the State Bo ard of Education, is authorized to maintain ten (10) years of instruction. C. The following percentages of the monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the General Revenue Fund of the St ate Treasury: 1. From October 1, 2000, until June 30, 2001, forty -five and ninety-seven one-hundredths percent (45.97%); 2. For the year beginning July 1, 2001, and ending June 30, 2002, forty-five and twenty-nine one-hundredths percent (45.29%); 3. For the year beginning July 1, 2002, and for the subsequent fiscal years ending June 30, 2007, forty -four and eighty-four one- hundredths percent (44.84%); 4. For the year beginning July 1, 2007, and ending June 30, 2008, thirty-nine and eighty-four one-hundredths percent (39.84%); Req. No. 1254 Page 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 5. For the year beginning July 1, 2008, and ending Ju ne 30, 2009, thirty-four and eighty-four one-hundredths percent (34.84%); 6. For the period beginning July 1, 2009, and ending December 31, 2012, twenty-nine and eighty-four one-hundredths percent (29.84%); 7. For the period beginning January 1, 2013, and ending June 30, 2013, twenty-nine and thirty-four one-hundredths percent (29.34%); 8. For the year beginning July 1, 2013, and ending June 30, 2014, twenty-six and eighty-four one-hundredths percent (26.84%); and 9. For the year beginning July 1, 2014, through the year ending June 30, 2019, twenty -four and eighty-four one-hundredths percent (24.84%). D. The following percentages of the monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the State Transportation Fund: 1. From October 1, 2000, until June 30, 2001, thirty one - hundredths percent (0.30%); 2. For the year beginning July 1, 2001, through the year ending on June 30, 2015, thirty -one one-hundredths percent (0.31%); 3. For the year begi nning July 1, 2015, through the year ending on June 30, 2019, thirty -one one-hundredths percent (0.31%), but in no event shall the amount apportioned in any fiscal year pursuant to Req. No. 1254 Page 6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 this paragraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the General Revenue Fund; and 4. For the year beginning July 1, 2019, and all sub sequent years, thirty-one one-hundredths percent (0.31%), but in no event shall the amount apportioned in any fiscal year pursuant to this paragraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 2 of Title 69 of the Oklahoma Statutes this act. E. 1. The following percentages o f the monies referred to in subsection A of this section shall be apportioned to the various counties as set forth in paragraph 2 of this subsection: a. from October 1, 2000, until June 30, 2001, seven and nine one-hundredths percent (7.09%), b. for the year beginning July 1, 2001, and ending June 30, 2002, seven and eighteen one -hundredths percent (7.18%), c. for the year beginning July 1, 2002, through the year ending on June 30, 2015, seven and twenty -four one- hundredths percent (7.24%), Req. No. 1254 Page 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 d. for the year beginning July 1, 2015, through the year ending on June 30, 2019, seven and tw enty-four one- hundredths percent (7.24%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the General Revenue Fund, and e. for the year beginning July 1, 2019, and all subsequent years, seven and twenty -four one-hundredths percent (7.24%), but in no event shall the amount apportioned in fiscal years 2019 thro ugh 2024 pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015, and in no event shall the amount apportioned in fiscal year 2026 and subsequent fiscal years exceed the amount apportioned for the fiscal year ending on June 30, 2025. Any amounts in excess of such limitation shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 2 of Title 69 of the Oklah oma Statutes this act. Req. No. 1254 Page 8 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2. The monies apportioned pursuant to subparagraphs a through e of paragraph 1 of this subsection shall be apportioned as follows: forty percent (40%) of such sum shall be distributed to the various counties in that proportion which the county road mileage of each county bears to the entire state road mileage as certified by the Transportation Commission and the remaining sixty percent (60%) of such sum shall be distributed to the various counties on the basis which the population a nd area of each county bears to the total population and area of the state. The population shall be as shown by the last Federal Decennial Census or the most recent annual estimate provided by the United States Bureau of the Census. The funds shall be used for the purpose of constructing and maintaining county highways; provided, however, the county treasurer may deposit so much of the funds in the sinking fund as may be necessa ry for the retirement of interest and annual accrual of indebtedness created b y the issuance of county or township bonds for road purposes. Such deposits to the sinking fund shall not exceed forty percent (40%) of the funds allocated to a county pursuant to this paragraph. F. 1. The following percentages of the monies referred to in subsection A of this section shall be remitted to the county treasurers of the respective counties and by them deposited in a separate special revenue fund to be used by the county commissioners in accordance with paragraph 2 of this subsection: Req. No. 1254 Page 9 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. from October 1, 2000, until June 30, 2001, two and fifty-three one-hundredths percent (2.53%), b. for the year beginning July 1, 2001, and ending June 30, 2002, two and fifty -six one-hundredths percent (2.56%), c. for the year beginning July 1, 2002, through the year ending on June 30, 2015, two and fifty -nine one- hundredths percent (2.59%), d. for the year beginning July 1, 2015, through the year ending on June 30, 2019, two and fif ty-nine one- hundredths percent (2.59%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the General Revenue Fund, and e. for the year beginning July 1, 2019, and all subsequent years, two and fifty -nine one-hundredths percent (2.59%), but in no event shall the amount apportioned in fiscal years 2019 through 2 024 pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015, and in no event shall the amount apportioned in fiscal year 2026 and subsequent fiscal years exceed Req. No. 1254 Page 10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the amount apportioned for the fiscal yea r ending on June 30, 2025. Any amounts in excess of such limitation shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 2 of Title 69 of the Oklahoma S tatutes this act. 2. The monies apportioned pursuant to subparagraphs a throu gh e of paragraph 1 of this subsection shall be used for the primary purpose of matching federal funds for the construction of federal aid projects on county roads, or constructi ng and maintaining county or township highways and permanent bridges of such counties. The distribution of monies apportioned by this paragraph shall be made upon the basis of the current formula based upon road mileage, area and population as related to county road improvement and maintenance costs. Provided, however, the Departm ent of Transportation may update the formula factors from time to time as necessary to account for changing conditions. G. 1. The following percentages of the monies referred t o in subsection A of this section shall be transmitted by the Tax Commission to the various counties as set forth in paragraph 2 of this subsection: a. from October 1, 2000, until June 30, 2001, three and fifty-five one-hundredths percent (3.55%), Req. No. 1254 Page 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 b. for the year beginning July 1, 2001, and ending June 30, 2002, three and fifty -nine one-hundredths percent (3.59%), c. for the year beginning July 1, 2002, through the year ending on June 30, 2015, three and sixty -two one- hundredths percent (3.62%), d. for the year beginning July 1, 2015, through the year ending on June 30, 2019, three and sixty -two one- hundredths percent (3.62%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limit ation shall be placed to the credit of the General Revenue Fund, and e. for the year beginning July 1, 2019, and all subsequent years, three and sixty -two one-hundredths percent (3.62%), but in no event shall the amount apportioned in fiscal years 2019 through 2024 pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015, and in no event shall the amount apportioned in fiscal year 2026 and subsequent fiscal years exceed the amount apportioned for the fisc al year ending on June 30, 2025. Any amounts in excess of such Req. No. 1254 Page 12 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 limitation shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 2 of Title 69 of the Oklahoma Statutes this act. 2. The monies apportioned pursuant to subparagraphs a through e of paragraph 1 of this subsection shall be transmitted to the various counties on the bas is of a formula to be developed by the Department of Transportation. Such for mula shall be similar to that currently used for the distribution of the County Bridge Program funds Improvements for Roads and Bridges Fund, but also taking into consideration the effect of terrain and traffic volume as related to county road improvement and maintenance costs. Provided, however, the Department of Transportation may update the formula factors from time to time as necessary to account for changing conditions. The funds shall be transmitted to the various county treasurers to be deposited in the county highway fund of their respective counties. H. 1. The following percentages of the monies referred to in subsection A of this section shall be apportioned to the va rious counties as set forth in paragraph 2 of this subsection: a. from October 1, 2000, until June 30, 2001, eighty -one one-hundredths percent (0.81%), b. for the year beginning July 1, 2001, and ending June 30, 2002, eighty-two one-hundredths percent (0.8 2%), Req. No. 1254 Page 13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 c. for the year beginning July 1, 2002, through the year ending on June 30, 2015, eighty-three one-hundredths percent (0.83%), d. for the year beginning July 1, 2015, through the year ending on June 30, 2019, eighty -three one-hundredths percent (0.83%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the General Revenue Fund, and e. for the year beginning July 1, 2019, and all subsequent years, eighty -three one-hundredths percent (0.83%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 2 of Title 69 of the Oklahoma Statutes this act. 2. The monies apportioned pur suant to subparagraphs a through e of paragraph 1 of this subsection shall be apportioned to the Req. No. 1254 Page 14 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 various counties based upon the proportion that each county ’s population bears to the total state population. Each county’s allocation of funds shall be remitted to the various county treasurers to be deposited in the general fund of the county and used for the support of county government. I. 1. The following percentages of the moni es referred to in subsection A of this section shall be apportioned to the var ious cities and incorporated towns as set forth in paragraph 2 of this subsection: a. from October 1, 2000, until June 30, 2001, three and four one-hundredths percent (3.04%), b. for the year beginning July 1, 2001, and ending June 30, 2002, three and eight one -hundredths percent (3.08%), c. for the year beginning July 1, 2002, through the year ending on June 30, 2015, three and ten one -hundredths percent (3.10%), d. for the year beginning July 1, 2015, through the year ending on June 30, 2019, three and te n one-hundredths percent (3.10%), but in no event shall the amount apportioned in any fiscal year pursuant to this subparagraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts Req. No. 1254 Page 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 in excess of such limitation shall be placed to the credit of the General Revenue Fund, and e. for the year beginning July 1, 2019, and all subsequent years, three and ten one -hundredths percent (3.10%), but in no event shall the amount apportioned in any fiscal year pursuant to this subpa ragraph exceed the total amount apportioned for the fiscal year ending on June 30, 2015. Any amounts in excess of such limitation shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 of Title 69 of the Oklahoma Statutes 2 of this act. 2. The monies apportioned pursuant to subparagraphs a through e of paragraph 1 of this subsect ion shall be apportioned to the various cities and incorporated towns based up on the proportion that each city or incorporated town ’s population bears to the total population of all cities and incorporated towns in the state. Such funds shall be remitted to the various county treasurers for allocation to the various cities and incorporated towns. All such funds shall be used for the construction, maintenance, repair, improvement, and lighting of streets and alleys. Provided, however, the governing board of any city or town may, with the approval of the county excise board, transfe r any surplus funds to the general Req. No. 1254 Page 16 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 revenue fund of such city or town whenever an emergency requires such a transfer. J. The following percentages of the monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the Oklahoma Law Enforcement Retirement Fund: 1. From October 1, 2000, until June 30, 2001, one and twenty - two one-hundredths percent (1.22%); 2. For the year beginning July 1, 2001, and ending June 30, 2002, one and twenty -three one-hundredths percent (1.23%); and 3. For the year beginning July 1, 2002, and all subsequent years, one and twenty -four one-hundredths percent (1.24%). K. Three one-hundredths of one percent (3/100 of 1%) (.03%) of the monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the Wildlife Conservation Fund. Seventy -five percent (75%) of the funds shall be used for fish habitat restoration a nd twenty-five percent (25%) of the funds shall be used in the fish hatchery s ystem for fish production. L. 1. For the year beginning July 1, 2007, and ending June 30, 2008, five percent (5%) of monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the County Improvements for Roads and Bridges Fund as created in Section 507 of Title 69 of the Oklahoma Statutes. Req. No. 1254 Page 17 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2. For the year beginning July 1, 2008, and ending June 30, 2009, ten percent (10%) of mo nies referred to in subsection A of this section shall be remitted to the Stat e Treasurer to be credited to the County Improvements for Roads and Bridges Fund as created in Section 507 of Title 69 of the Oklahoma Statutes. 3. For the period beginning July 1, 2009, and ending December 31, 2012, fifteen percent (15%) of monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the County Improvements for Roads and Bridges Fund as created in Section 507 of T itle 69 of the Oklahoma Statutes. 4. For the period beginning January 1, 2013 , and ending June 30, 2013, fifteen and fifty one -hundredths percent (15.50%) of monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the County Improvements for Roads and Bridges Fund as created in Section 507 of Title 69 of the Oklahoma Statutes. 5. For the year beginning July 1, 2013, and ending June 30, 2014, eighteen percent (18%) of monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the County Improvements for Roads and Bridges Fund as created in Section 507 of Title 69 of the Oklahoma Statutes. 6. For the year beginning July 1, 2014, twenty percent (20%) of monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the County Improvements for Req. No. 1254 Page 18 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Roads and Bridges Fund as created in Section 507 of Title 69 of the Oklahoma Statutes. 7. For the year beginning July 1, 2015, through the year ending on June 30, 2019, twenty percent (20%) of mon ies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the County Improvements for Roads and Bridges Fund as created in Sectio n 507 of Title 69 of the Oklahoma Statutes, but in no event shall the total amount apportioned in any fiscal year pursuant to this paragraph exceed One Hundred Twenty Million Dollars ($120,000,000.00). Any amounts in excess of One Hundred Twenty Million D ollars ($120,000,000.00) shall be placed to the credit of the General Revenue Fund. 8. a. Except as provided in subparagraph b of this paragraph, for the year beginning July 1, 2019, and all subsequent years, twenty percent (20%) of monies referred to in subsection A of this section shall be remitted to the State Treasurer to be credited to the County Improvements for Roads and Bridges Fund as created in Section 507 of Title 69 of the Oklahoma Statutes, but in no event shall the total amount apportioned in any fiscal year pursuant to this paragraph exceed the fiscal year limitations provided in subparagraph c of this paragraph. Any amounts in excess of the fiscal year limitations provided in Req. No. 1254 Page 19 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 subparagraph c of this paragraph shall be placed to the credit of the Rebuilding Oklahoma Access and Driver Safety Municipal Improvements for Roads and Bridges Fund created in Section 1521 2 of Title 69 of the Oklahoma Statutes this act, b. (1) for the fiscal year beginning July 1, 2021, through the fiscal year ending Ju ne 30, 2026, the Oklahoma Tax Commission shall remit twenty -five percent (25%) of the monthly allocation, otherwise scheduled to be credited to the County Improvements for Roads and Bridges Fund, to the various counties of the state. The Commission shall distribute such funds monthly to each county treasurer as follows: (a) one-third (1/3) of such funds shall be distributed to the various counties in the proportion which the area of each county bears to the total area of the state, (b) one-third (1/3) of such funds shall be distributed to the various counties in the proportion which the certified county road miles of each county bear to the total sum of county road miles in the state, and Req. No. 1254 Page 20 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (c) one-third (1/3) of such funds shall be distributed to the various counties in the proportion which the total replacement cost for obsolete or deficient bridges according to the most recent Department of Transportation yearly Bridge Summary Report for County Bridges for each county bears to the total amount of such cost for all such county bridges in the state, and (2) for the fiscal year beginnin g July 1, 2026, and all subsequent fiscal years thereafter, the Oklahoma Tax Commission shall remit twenty -five percent (25%) of the monthly allocation, otherwise scheduled to be credited to the County Improvements for Roads and Bridges Fund, to the various counties of the state. The Commission shall distribute such funds monthly to each county treasurer as follows: (a) one-third (1/3) of such funds shall be distributed to the va rious counties in the proportion which the area of each county bears to the total area of the state, (b) one-third (1/3) of such funds shall be distributed to the various counties in the Req. No. 1254 Page 21 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 proportion which the certified county road miles of each county bear to the total sum of county road miles in the state, and (c) one-third (1/3) of such funds shall be distributed to the various counties in the proportion which the number of county bridges in each county according to the Department of Transportation 2020 Br idge Summary Report for County Bridges bears to the total sum of county bridge s in the state according to such report. Each county treasurer shall deposit such funds to the county’s county highway fund and such funds shall be used for maintenance and opera tions. In no event shall the total amount apportioned in any fiscal year pursuant to the provisions of subparagraphs a and b of this paragraph exceed the fiscal year limitations provided in subparagraph c of this paragraph, and c. the total amount apporti oned each fiscal year pursuant to this paragraph shall be limited as follows: (1) for fiscal years 2020 through 2022 $120,000,000.00, (2) for fiscal year 2023 $125,000,000.00, (3) for fiscal year 2024 $130,000,000.00, Req. No. 1254 Page 22 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (4) for fiscal year 2025 $135,000,000.00, (5) for fiscal year 2026 $140,000,000.00, (6) for fiscal year 2027 $145,000,000.00, (7) for fiscal year 2028 and all subsequent fiscal years thereafter $150,000,000.00. M. Twenty-four and eighty-four one-hundredths percent (24.84%) of the monies referred to in subsection A of this section shall be remitted to the State Treasure r to be credited to the Rebuilding Oklahoma Access and Driver Safety Fund created in Section 1521 of Title 69 of the Oklahoma Statutes. N. Monies allocated to counties by this s ection may be estimated by the county excise board in the budget for the county as anticipated revenue to the extent of ninety percent (90%) of the previous year’s income from such source; provided, not more than fifteen percent (15%) can be encumbered dur ing any month. O. Notwithstanding any other provisions of this section, for the fiscal year beginning July 1, 2003, the first One Hundred Thousand Dollars ($100,000.00) of the monies collected or received by the Tax Commission pursuant to the registration of motorcycles and mopeds in this state shall be placed to the credit of the Oklahoma Tax Commission Revolving Fund. Req. No. 1254 Page 23 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 2. NEW LAW A new section of law to be codified in the Oklahoma Statutes as Section 508 of Title 69, unless there is created a duplication in numbering, reads as follows: A. There is hereby created in the State Treasury a revolving fund to be known as the “Municipal Improvements for Roads and Bridges Fund”. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all appropriations and transfers made by the Legislature and the apportionments made pursuant to Section 1104 of Title 47 of the Oklahoma Statutes . All monies accruing to the credit of the fund are hereby appr opriated and may be budgeted and expended beginning with the fiscal year ending June 30, 2026, and each fiscal year thereafter pursuant to subsection B of this section. Expenditures from the fund shall be made upon warrants issued by the State Treasurer a gainst claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment. B. The funds apportioned pursuant to Section 1104 of Title 47 of the Oklahoma Statutes shall be distributed in equal amounts to the various Transportation Commission districts. The funds shall be used for the sole purpose of construction or reconstruction of municipal roads or bridges within municipalities that are of the highest priority as defined by the Transportation Commission. Municipalities may accumulate annual funding for a period of up to five (5) years for a specific project, with such funding to be held Req. No. 1254 Page 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 by the Transportation Commission to the credit of the municipal project. The Transportation Commission sha ll promulgate rules for the administration of the process and the development of criteria for determining the level of priority for projects and include such projects in a five-year construction plan that will be updated annually. Projects in the five -year construction plan shall be contracted as provided by law and awarded by the Transportation Commission. C. The fund shall be invested in any instruments that are authorized by law for investments by the State Treasurer and the interest earned by any inve stment of monies from the fund shall be credited to the fund which shall earn the same, if there is any unexpended balance of such fund to which to credit the interest. The interest credited pursuant to this subsection shall be expended pursuant to this section. SECTION 3. This act shall become effective July 1, 2025. SECTION 4. It being immediately necessary for the preservation of the public peace, health or safety, an emergency is hereby declared to exist, by reason whe reof this act shall take effect and be in full force from and after its passag e and approval. 60-1-1254 MSBB 12/30/2024 12:39:23 PM