1 STATE OF OKLAHOMA
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2 1st Session of the 59th Legislature (2023)
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3 SENATE BILL 758 By: Rosino
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7 AS INTRODUCED
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8 An Act relating to medical marijuana; amending 63
8 O.S. 2021, Sections 426, as amended by Section 27,
9 Chapter 228, O.S.L. 2022 (63 O.S. Supp. 2022, Section
9 426) and 427.5, which relate to medical marijuana;
10 deleting certain apportionments; modifying the
10 Oklahoma Medical Marijuana Authority Fund; limiting
11 funding source; requiring legislative appropriation;
11 creating the Medical Marijuana Tax Fund; providing
12 for sources of funds; requiring legislative
12 appropriation; amending 68 O.S. 2021, Section 1353,
13 as last amended by Section 3, Chapter 412, O.S.L.
13 2022 (68 O.S. Supp. 2022, Section 1353), which
14 relates to sales tax; deleting certain
14 apportionments; amending 70 O.S. 2021, Section 3-104,
15 which relates to the State Board of Education;
15 deleting certain apportionment; updating statutory
16 references; updating statutory language; providing
16 for codification; and declaring an emergency.
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19 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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20 SECTION 1. AMENDATORY 63 O.S. 2021, Section 426, as
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21 amended by Section 27, Chapter 228, O.S.L. 2022 (63 O.S. Supp. 2022,
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22 Section 426), is amended to read as follows:
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 1 Section 426. A. The tax on retail medical marijuana sales
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2 shall be established at seven percent (7%) of the gross amount
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3 received by the seller.
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4 B. This tax shall be collected at the point of sale. Except as
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5 provided for in subsection D C, tax proceeds shall be deposited into
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6 the Medical Marijuana Tax Fund created in Section 3 of this act will
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7 be applied primarily to finance the regulatory office.
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8 C. Except as provided for in subsection D, if proceeds from the
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9 levy authorized by subsection A of this section exceed the budgeted
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10 amount for running the regulatory office, any surplus shall be
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11 apportioned with seventy-five percent (75%) going to the General
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12 Revenue Fund and may only be expended for common education including
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13 funding redbud school grants pursuant to Section 3-104 of Title 70
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14 of the Oklahoma Statutes. Twenty-five percent (25%) shall be
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15 apportioned to the State Department of Health and earmarked for drug
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16 and alcohol rehabilitation and prevention.
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17 D. Pursuant to Section 14 of this act Section 255.2 of Title 68
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18 of the Oklahoma Statutes, the Oklahoma Tax Commission shall have
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19 authority to assess, collect and enforce the tax specified in
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20 subsection A of this section including any interest and penalty
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21 thereon.
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22 E. D. For fiscal year 2022, proceeds from the levy authorized
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23 by subsection A of this section shall be apportioned as follows:
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 1 1. The first Sixty-five Million Dollars ($65,000,000.00) shall
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2 be apportioned as follows:
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3 a. fifty-nine and twenty-three hundredths percent
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4 (59.23%) to the State Public Common School Building
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5 Equalization Fund,
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6 b. thirty-four and sixty-two hundredths percent (34.62%)
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7 to the Oklahoma Medical Marijuana Authority, a
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8 division within the Oklahoma State Department of
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9 Health, and
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10 c. six and fifteen hundredths percent (6.15%) to the
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11 Oklahoma State Department of Health and earmarked for
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12 drug and alcohol rehabilitation; and
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13 2. Any surplus collections shall be apportioned to the General
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14 Revenue Fund of the State Treasury.
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15 SECTION 2. AMENDATORY 63 O.S. 2021, Section 427.5, is
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16 amended to read as follows:
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17 Section 427.5. There is hereby created in the State Treasury a
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18 revolving fund for the State Department of Health Oklahoma Medical
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19 Marijuana Authority to be designated the “Oklahoma Medical Marijuana
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20 Authority Revolving Fund”. The fund shall be a continuing fund, not
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21 subject to fiscal year limitations, and shall consist of all monies
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22 received by the Department Authority from fees and fines collected
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23 pursuant to this act and all monies received by the Oklahoma Tax
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24 Commission from tax proceeds collected pursuant to Section 426 of
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 1 Title 63 of the Oklahoma Statutes. All monies accruing to the
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2 credit of the fund are hereby appropriated and may be budgeted and
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3 expended by the Department for the purposes set forth in Section 426
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4 of Title 63 of the Oklahoma Statutes. Expenditures from the fund
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5 shall be made upon warrants issued by the State Treasurer against
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6 claims filed as prescribed by law with the Director of the Office of
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7 Management and Enterprise Services for approval and payment the
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8 Oklahoma Medical Marijuana and Patient Protection Act. All monies
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9 accruing to the credit of the fund shall be appropriated at the
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10 discretion of the Legislature for the purpose of funding the medical
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11 marijuana regulatory office.
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12 SECTION 3. NEW LAW A new section of law to be codified
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13 in the Oklahoma Statutes as Section 427.5a of Title 63, unless there
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14 is created a duplication in numbering, reads as follows:
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15 There is hereby created in the State Treasury a fund for the
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16 Oklahoma Medical Marijuana Authority to be designated the “Medical
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17 Marijuana Tax Fund”. The fund shall be a continuing fund, not
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18 subject to fiscal year limitations, and shall consist of all monies
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19 received by the Authority from tax proceeds collected pursuant to
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20 Section 426 of Title 63 of the Oklahoma Statutes. All monies
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21 accruing to the credit of the fund shall be appropriated at the
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22 discretion of the Legislature for the purpose of funding substance
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23 abuse programs and common education including but not limited to
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 1 funding redbud school grants pursuant to Section 3-104 of Title 70
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2 of the Oklahoma Statutes.
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3 SECTION 4. AMENDATORY 68 O.S. 2021, Section 1353, as
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4 last amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp.
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5 2022, Section 1353), is amended to read as follows:
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6 Section 1353. A. It is hereby declared to be the purpose of
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7 the Oklahoma Sales Tax Code to provide funds for the financing of
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8 the program provided for by the Oklahoma Social Security Act and to
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9 provide revenues for the support of the functions of the state
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10 government of Oklahoma, and for this purpose it is hereby expressly
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11 provided that, revenues derived pursuant to the provisions of the
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12 Oklahoma Sales Tax Code, subject to the apportionment requirements
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13 for the Oklahoma Tax Commission and Office of Management and
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14 Enterprise Services Joint Computer Enhancement Fund provided by
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15 Section 265 of this title, shall be apportioned as follows:
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16 1. Except as provided in subsections subsection C and D of this
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17 section, the following amounts shall be paid to the State Treasurer
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18 to be placed to the credit of the General Revenue Fund to be paid
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19 out pursuant to direct appropriation by the Legislature:
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20 Fiscal Year Amount
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21 FY 2003 and FY 2004 86.04%
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22 FY 2005 85.83%
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23 FY 2006 85.54%
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24 FY 2007 85.04%
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 1 FY 2008 through FY 2022 83.61%
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2 FY 2023 through FY 2027 83.36%
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3 FY 2028 and each fiscal year thereafter 83.61%;
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4 2. The following amounts shall be paid to the State Treasurer
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5 to be placed to the credit of the Education Reform Revolving Fund of
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6 the State Department of Education:
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7 a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
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8 one-hundredths percent (10.42%),
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9 b. for FY 2006 through FY 2020, ten and forty-six one-
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10 hundredths percent (10.46%),
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11 c. for FY 2021:
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12 (1) for the month beginning July 1, 2020, through the
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13 month ending August 31, 2020, ten and forty-six
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14 one-hundredths percent (10.46%), and
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15 (2) for the month beginning September 1, 2020,
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16 through the month ending June 30, 2021, eleven
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17 and ninety-six one-hundredths percent (11.96%),
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18 d. for FY 2022 and each fiscal year thereafter, ten and
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19 forty-six one-hundredths percent (10.46%);
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20 3. The following amounts shall be paid to the State Treasurer
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21 to be placed to the credit of the Teachers’ Retirement System
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22 Dedicated Revenue Revolving Fund:
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23 Fiscal Year Amount
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24 FY 2003 and FY 2004 3.54%
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 1 FY 2005 3.75%
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2 FY 2006 4.0%
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3 FY 2007 4.5%
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4 FY 2008 through FY 2020 5.0%
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5 FY 2021:
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6 a. for the month beginning July
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7 1, 2020, through the month
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8 ending August 31, 2020 5.0%
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9 b. for the month beginning
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10 September 1, 2020, through
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11 the month ending June 30,
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12 2021 3.5%
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13 FY 2022 5.0%
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14 FY 2023 through FY 2027 5.25%
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15 FY 2028 and each fiscal year thereafter 5.0%;
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16 4. a. except as otherwise provided in subparagraph b of this
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17 paragraph, for the fiscal year beginning July 1, 2022,
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18 and for each fiscal year thereafter, eighty-seven one-
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19 hundredths percent (0.87%) shall be paid to the State
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20 Treasurer to be further apportioned as follows:
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21 (1) twenty-four percent (24%) shall be placed to the
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22 credit of the Oklahoma Tourism Promotion
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23 Revolving Fund, but in no event shall such
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 1 apportionment exceed Five Million Dollars
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2 ($5,000,000.00) in any fiscal year,
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3 (2) forty-four percent (44%) shall be placed to the
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4 credit of the Oklahoma Tourism Capital
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5 Improvement Revolving Fund, but in no event shall
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6 such apportionment exceed Nine Million Dollars
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7 ($9,000,000.00) in any fiscal year, and
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8 (3) thirty-two percent (32%) shall be placed to the
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9 credit of the Oklahoma Route 66 Commission
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10 Revolving Fund, but in no event shall such
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11 apportionment exceed Six Million Six Hundred
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12 Thousand Dollars ($6,600,000.00) in any fiscal
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13 year, and
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14 b. any amounts which exceed the limitations of
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15 subparagraph a of this paragraph shall be placed to
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16 the credit of the General Revenue Fund; and
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17 5. For the fiscal year beginning July 1, 2015, and for each
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18 fiscal year thereafter, six one-hundredths percent (0.06%) shall be
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19 placed to the credit of the Oklahoma Historical Society Capital
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20 Improvement and Operations Revolving Fund, but in no event shall
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21 such apportionment exceed the total amount apportioned pursuant to
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22 this paragraph for the fiscal year ending on June 30, 2015. Any
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23 amounts which exceed the limitations of this paragraph shall be
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24 placed to the credit of the General Revenue Fund.
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 1 B. Provided, for the fiscal year beginning July 1, 2007, and
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2 every fiscal year thereafter, an amount of revenue shall be
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3 apportioned to each municipality or county which levies a sales tax
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4 subject to the provisions of Section 1357.10 of this title and
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5 subsection F of Section 2701 of this title equal to the amount of
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6 sales tax revenue of such municipality or county exempted by the
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7 provisions of Section 1357.10 of this title and subsection F of
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8 Section 2701 of this title. The Oklahoma Tax Commission shall
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9 promulgate and adopt rules necessary to implement the provisions of
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10 this subsection.
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11 C. From the monies that would otherwise be apportioned to the
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12 General Revenue Fund pursuant to subsection A of this section, there
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13 shall be apportioned the following amounts:
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14 1. For the month ending August 31, 2019:
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15 a. Nine Million Six Hundred Thousand Dollars
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16 ($9,600,000.00) to the credit of the State Highway
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17 Construction and Maintenance Fund created in Section
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18 1501 of Title 69 of the Oklahoma Statutes, and
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19 b. Two Million Dollars ($2,000,000.00) to the credit of
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20 the Oklahoma Railroad Maintenance Revolving Fund
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21 created in Section 309 of Title 66 of the Oklahoma
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22 Statutes;
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23 2. For the month ending September 30, 2019:
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 1 a. Twenty Million Dollars ($20,000,000.00) to the credit
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2 of the State Highway Construction and Maintenance Fund
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3 created in Section 1501 of Title 69 of the Oklahoma
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4 Statutes, and
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5 b. Two Million Dollars ($2,000,000.00) to the credit of
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6 the Oklahoma Railroad Maintenance Revolving Fund
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7 created in Section 309 of Title 66 of the Oklahoma
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8 Statutes;
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9 3. For the month ending October 31, 2019:
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10 a. Twenty Million Dollars ($20,000,000.00) to the credit
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11 of the State Highway Construction and Maintenance Fund
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12 created in Section 1501 of Title 69 of the Oklahoma
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13 Statutes, and
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14 b. Two Million Dollars ($2,000,000.00) to the credit of
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15 the Oklahoma Railroad Maintenance Revolving Fund
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16 created in Section 309 of Title 66 of the Oklahoma
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17 Statutes;
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18 4. For the month ending November 30, 2019:
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19 a. Twenty Million Dollars ($20,000,000.00) to the credit
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20 of the State Highway Construction and Maintenance Fund
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21 created in Section 1501 of Title 69 of the Oklahoma
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22 Statutes, and
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23 b. Two Million Dollars ($2,000,000.00) to the credit of
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24 the Oklahoma Railroad Maintenance Revolving Fund
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 1 created in Section 309 of Title 66 of the Oklahoma
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2 Statutes; and