1 STATE OF OKLAHOMA
2 2nd Session of the 59th Legislature (2024)
3 SENATE BILL 1403 By: Hall
4
5
6 AS INTRODUCED
7 An Act relating to motor vehicle license and
registration fees, taxes, and penalties; amending 47
8 O.S. 2021, Section 1104, as amended by Section 10,
Chapter 47, 1st Extraordinary Session, O.S.L. 2023
9 (47 O.S. Supp. 2023, Section 1104), which relates to
apportionment; restricting certain apportionment
10 limits to certain fiscal years; updating statutory
language; providing an effective date; and declaring
11 an emergency.
12
13
14 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
15 SECTION 1. AMENDATORY 47 O.S. 2021, Section 1104, as
16 amended by Section 10, Chapter 47, 1st Extraordinary Session, O.S.L.
17 2023 (47 O.S. Supp. 2023, Section 1104), is amended to read as
18 follows:
19 Section 1104. A. Unless otherwise provided by law, all fees,
20 taxes, and penalties collected or received pursuant to the Oklahoma
21 Vehicle License and Registration Act or Section 1-101 et seq. of
22 this title shall be apportioned and distributed monthly by the
23 Oklahoma Tax Commission in accordance with this section. Service
24 Oklahoma shall provide to the Oklahoma Tax Commission monthly
Req. No. 2839 Page 1
1 reports of motor vehicle collection information, including, but not
2 limited to, motor vehicle monthly apportionment information,
3 refunds, canceled vouchers, waste tire collections, organ donor
4 program amounts, driver license records, prorate amounts, and sales
5 tax amounts. The reports shall be delivered electronically pursuant
6 to the current calendar year apportionment disbursement schedule
7 provided to Service Oklahoma by the Oklahoma Tax Commission on or
8 before December 1st annually.
9 One percent (1%) of fees collected shall be apportioned to the
10 Licensed Operator Performance Fund created in Section 3-106 of this
11 title, in accordance with the applicable metrics determined by
12 Service Oklahoma.
13 B. 1. The following percentages of the monies referred to in
14 subsection A of this section shall be apportioned to the various
15 school districts in accordance with paragraph 2 of this subsection:
16 a. from October 1, 2000, until June 30, 2001, thirty-five
17 and forty-six one-hundredths percent (35.46%),
18 b. for the year beginning July 1, 2001, and ending June
19 30, 2002, thirty-five and ninety-one one-hundredths
20 percent (35.91%),
21 c. for the year beginning July 1, 2002, through the year
22 ending on June 30, 2015, thirty-six and twenty one-
23 hundredths percent (36.20%),
24
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1 d. for the year beginning July 1, 2015, through the year
2 ending on June 30, 2019, thirty-six and twenty one-
3 hundredths percent (36.20%), but in no event shall the
4 amount apportioned in any fiscal year pursuant to this
5 subparagraph exceed the total amount apportioned for
6 the fiscal year ending on June 30, 2015. Any amounts
7 in excess of such limitation shall be placed to the
8 credit of the General Revenue Fund, and
9 e. for the year beginning July 1, 2019, and all
10 subsequent years, thirty-six and twenty one-hundredths
11 percent (36.20%), but in no event shall the amount
12 apportioned in any fiscal year pursuant to this
13 subparagraph exceed the total amount apportioned for
14 the fiscal year ending on June 30, 2015. Any amounts
15 in excess of such limitation shall be placed to the
16 credit of the Rebuilding Oklahoma Access and Driver
17 Safety Fund created in Section 1521 of Title 69 of the
18 Oklahoma Statutes.
19 2. The monies apportioned pursuant to subparagraphs a through e
20 of paragraph 1 of this subsection shall be apportioned to the
21 various school districts so that each district shall receive an
22 amount based upon the proportion that each district’s average daily
23 attendance bears to the total average daily attendance of those
24
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1 districts entitled to receive funds pursuant to this section as
2 certified by the State Department of Education.
3 Each district’s allocation of funds shall be remitted to the
4 county treasurer of the county wherein the administrative
5 headquarters of the district are located.
6 No district shall be eligible for the funds herein provided
7 unless the district makes an ad valorem tax levy of fifteen (15)
8 mills and maintains nine (9) years of instruction and pursuant to
9 the rules of the State Board of Education, is authorized to maintain
10 ten (10) years of instruction.
11 C. The following percentages of the monies referred to in
12 subsection A of this section shall be remitted to the State
13 Treasurer to be credited to the General Revenue Fund of the State
14 Treasury:
15 1. From October 1, 2000, until June 30, 2001, forty-five and
16 ninety-seven one-hundredths percent (45.97%);
17 2. For the year beginning July 1, 2001, and ending June 30,
18 2002, forty-five and twenty-nine one-hundredths percent (45.29%);
19 3. For the year beginning July 1, 2002, and for the subsequent
20 fiscal years ending June 30, 2007, forty-four and eighty-four one-
21 hundredths percent (44.84%);
22 4. For the year beginning July 1, 2007, and ending June 30,
23 2008, thirty-nine and eighty-four one-hundredths percent (39.84%);
24
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1 5. For the year beginning July 1, 2008, and ending June 30,
2 2009, thirty-four and eighty-four one-hundredths percent (34.84%);
3 6. For the period beginning July 1, 2009, and ending December
4 31, 2012, twenty-nine and eighty-four one-hundredths percent
5 (29.84%);
6 7. For the period beginning January 1, 2013, and ending June
7 30, 2013, twenty-nine and thirty-four one-hundredths percent
8 (29.34%);
9 8. For the year beginning July 1, 2013, and ending June 30,
10 2014, twenty-six and eighty-four one-hundredths percent (26.84%);
11 and
12 9. For the year beginning July 1, 2014, through the year ending
13 June 30, 2019, twenty-four and eighty-four one-hundredths percent
14 (24.84%).
15 D. The following percentages of the monies referred to in
16 subsection A of this section shall be remitted to the State
17 Treasurer to be credited to the State Transportation Fund:
18 1. From October 1, 2000, until June 30, 2001, thirty one-
19 hundredths percent (0.30%);
20 2. For the year beginning July 1, 2001, through the year ending
21 on June 30, 2015, thirty-one one-hundredths percent (0.31%);
22 3. For the year beginning July 1, 2015, through the year ending
23 on June 30, 2019, thirty-one one-hundredths percent (0.31%), but in
24 no event shall the amount apportioned in any fiscal year pursuant to
Req. No. 2839 Page 5
1 this paragraph exceed the total amount apportioned for the fiscal
2 year ending on June 30, 2015. Any amounts in excess of such
3 limitation shall be placed to the credit of the General Revenue
4 Fund; and
5 4. For the year beginning July 1, 2019, and all subsequent
6 years, thirty-one one-hundredths percent (0.31%), but in no event
7 shall the amount apportioned in any fiscal year pursuant to this
8 paragraph exceed the total amount apportioned for the fiscal year
9 ending on June 30, 2015. Any amounts in excess of such limitation
10 shall be placed to the credit of the Rebuilding Oklahoma Access and
11 Driver Safety Fund created in Section 1521 of Title 69 of the
12 Oklahoma Statutes.
13 E. 1. The following percentages of the monies referred to in
14 subsection A of this section shall be apportioned to the various
15 counties as set forth in paragraph 2 of this subsection:
16 a. from October 1, 2000, until June 30, 2001, seven and
17 nine one-hundredths percent (7.09%),
18 b. for the year beginning July 1, 2001, and ending June
19 30, 2002, seven and eighteen one-hundredths percent
20 (7.18%),
21 c. for the year beginning July 1, 2002, through the year
22 ending on June 30, 2015, seven and twenty-four one-
23 hundredths percent (7.24%),
24
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1 d. for the year beginning July 1, 2015, through the year
2 ending on June 30, 2019, seven and twenty-four one-
3 hundredths percent (7.24%), but in no event shall the
4 amount apportioned in any fiscal year pursuant to this
5 subparagraph exceed the total amount apportioned for
6 the fiscal year ending on June 30, 2015. Any amounts
7 in excess of such limitation shall be placed to the
8 credit of the General Revenue Fund, and
9 e. for the year beginning July 1, 2019, and all
10 subsequent years, seven and twenty-four one-hundredths
11 percent (7.24%), but in no event shall the amount
12 apportioned in any fiscal year fiscal years 2019
13 through 2024 pursuant to this subparagraph exceed the
14 total amount apportioned for the fiscal year ending on
15 June 30, 2015. Any amounts in excess of such
16 limitation shall be placed to the credit of the
17 Rebuilding Oklahoma Access and Driver Safety Fund
18 created in Section 1521 of Title 69 of the Oklahoma
19 Statutes.
20 2. The monies apportioned pursuant to subparagraphs a through e
21 of paragraph 1 of this subsection shall be apportioned as follows:
22 forty percent (40%) of such sum shall be distributed to the various
23 counties in that proportion which the county road mileage of each
24 county bears to the entire state road mileage as certified by the
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1 Transportation Commission and the remaining sixty percent (60%) of
2 such sum shall be distributed to the various counties on the basis
3 which the population and area of each county bears to the total
4 population and area of the state. The population shall be as shown
5 by the last Federal Decennial Census or the most recent annual
6 estimate provided by the United States Bureau of the Census. The
7 funds shall be used for the purpose of constructing and maintaining
8 county highways; provided, however, the county treasurer may deposit
9 so much of the funds in the sinking fund as may be necessary for the
10 retirement of interest and annual accrual of indebtedness created by
11 the issuance of county or township bonds for road purposes. Such
12 deposits to the sinking fund shall not exceed forty percent (40%) of
13 the funds allocated to a county pursuant to this paragraph.
14 F. 1. The following percentages of the monies referred to in
15 subsection A of this section shall be remitted to the county
16 treasurers of the respective counties and by them deposited in a
17 separate special revenue fund to be used by the county commissioners
18 in accordance with paragraph 2 of this subsection:
19 a. from October 1, 2000, until June 30, 2001, two and
20 fifty-three one-hundredths percent (2.53%),
21 b. for the year beginning July 1, 2001, and ending June
22 30, 2002, two and fifty-six one-hundredths percent
23 (2.56%),
24
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1 c. for the year beginning July 1, 2002, through the year
2 ending on June 30, 2015, two and fifty-nine one-
3 hundredths percent (2.59%),
4 d. for the year beginning July 1, 2015, through the year
5 ending on June 30, 2019, two and fifty-nine one-
6 hundredths percent (2.59%), but in no event shall the
7 amount apportioned in any fiscal year pursuant to this
8 subparagraph exceed the total amount apportioned for
9 the fiscal year ending on June 30, 2015. Any amounts
10 in excess of such limitation shall be placed to the
11 credit of the General Revenue Fund, and
12 e. for the year beginning July 1, 2019, and all
13 subsequent years, two and fifty-nine one-hundredths
14 percent (2.59%), but in no event shall the amount
15 apportioned in any fiscal year fiscal years 2019
16 through 2024 pursuant to this subparagraph exceed the
17 total amount apportioned for the fiscal year ending on
18 June 30, 2015. Any amounts in excess of such
19 limitation shall be placed to the credit of the
20 Rebuilding Oklahoma Access and Driver Safety Fund
21 created in Section 1521 of Title 69 of the Oklahoma
22 Statutes.
23 2. The monies apportioned pursuant to subparagraphs a through e
24 of paragraph 1 of this subsection shall be used for the primary
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1 purpose of matching federal funds for the construction of federal
2 aid projects on county roads, or constructing and maintaining county
3 or township highways and permanent bridges of such counties. The
4 distribution of monies apportioned by this paragraph shall be made
5 upon the basis of the current formula based upon road mileage, area
6 and population as related to county road improvement and maintenance
7 costs. Provided, however, the Department of Transportation may
8 update the formula factors from time to time as necessary to account
9 for changing conditions.
10 G. 1. The following percentages of the monies referred to in
11 subsection A of this section shall be transmitted by the Tax
12 Commission to the various counties as set forth in paragraph 2 of
13 this subsection:
14 a. from October 1, 2000, until June 30, 2001, three and
15 fifty-five one-hundredths percent (3.55%),
16 b. for the year beginning July 1, 2001, and ending June
17 30, 2002, three and fifty-nine one-hundredths percent
18 (3.59%),
19 c. for the year beginning July 1, 2002, through the year
20 ending on June 30, 2015, three and sixty-two one-
21 hundredths percent (3.62%),
22 d. for the year beginning July 1, 2015, through the year
23 ending on June 30, 2019, three and sixty-two one-
24 hundredths percent (3.62%), but in no event shall the
Req. No. 2839 Page 10
1 amount apportioned in any fiscal year pursuant to this
2 subparagraph exceed the total amount apportioned for
3 the fiscal year ending on June 30, 2015. Any amounts
4 in excess of such limitation shall be placed to the
5 credit of the General Revenue Fund, and
6 e. for the year beginning July 1, 2019, and all
7 subsequent years, three and sixty-two one-hundredths
8 percent (3.62%), but in no event shall the amount
9 apportioned in any fiscal year fiscal years 2019
10 through 2024 pursuant to this subparagraph exceed the
11 total amount apportioned for the fiscal year ending on
12 June 30, 2015. Any amounts in excess of such
13 limitation shall be placed to the credit of the
14 Rebuilding Oklahoma Access and Driver Safety Fund
15 created in Section 1521 of Title 69 of the Oklahoma
16 Statutes.
17 2. The monies apportioned pursuant to subparagraphs a through e
18 of paragraph 1 of this subsection shall be transmitted to the
19 various counties on the basis of a formula to be developed by the
20 Department of Transportation. Such formula shall be similar to that
21 currently used for the distribution of County Bridge Program Funds
22 funds, but also taking into consideration the effect of terrain and
23 traffic volume as related to county road improvement and maintenance
24 costs. Provided, however, the Department of Transportation may
Req. No. 2839 Page 11
1 update the formula factors from time to time as necessary to account
2 for changing conditions. The funds shall be transmitted to the
3 various county treasurers to be deposited in the county highway fund
4 of their respective counties.
5 H. 1. The following percentages of the monies referre