1 STATE OF OKLAHOMA
2 1st Session of the 59th Legislature (2023)
3 HOUSE BILL 1967 By: Newton
4
5
6 AS INTRODUCED
7 An Act relating to county sales tax; authorizing
county vote upon sales tax; designating funds for
8 emergency medical services; directing the board of
county commissioners to create limited purpose fund;
9 defining emergency medical services; providing for
codification; and providing an effective date.
10
11
12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
13 SECTION 1. NEW LAW A new section of law to be codified
14 in the Oklahoma Statutes as Section 1370.10 of Title 68, unless
15 there is created a duplication in numbering, reads as follows:
16 A. Notwithstanding the provisions of Section 1370 of Title 68
17 of the Oklahoma Statutes and in accordance with the provisions of
18 this act, any county of this state may levy a sales tax of not to
19 exceed one percent (1%) upon the gross proceeds or gross receipts
20 derived from all sales or services in the county upon which a
21 consumer's sales tax is levied by the state, except as provided in
22 paragraph 8 of Section 1357 of Title 68 of the Oklahoma Statutes,
23 subject to the following conditions:
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1 1. The proceeds of such sales tax shall be used solely for the
2 purpose of funding emergency medical services; and
3 2. Before a sales tax may be levied by the county, the
4 imposition of the tax shall first be approved by a majority of the
5 registered voters of the county voting thereon at a special election
6 called by resolution of the board of county commissioners.
7 B. The board of county commissioners shall create a limited-
8 purpose fund and deposit therein any revenue generated by any sales
9 tax levied pursuant to the provisions of subsection A of this
10 section. The fund shall be placed in an insured or collateralized
11 interest-bearing account, and the interest which accrues to the fund
12 shall be retained in the fund. Monies in the limited-purpose fund
13 shall be expended only as accumulated and only for the purpose
14 specifically described in paragraph 1 of subsection A of this
15 section.
16 C. As used in this section, "Emergency Medical Services" means
17 any emergency medical services system which provides for the
18 organization and appropriate designation of personnel, facilities,
19 and equipment for the effective and coordinated delivery of health
20 care services primarily under emergency conditions within the voting
21 county.
22 SECTION 2. This act shall become effective November 1, 2023.
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24 59-1-5251 MJ 11/22/22
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