1 STATE OF OKLAHOMA
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2 2nd Session of the 59th Legislature (2024)
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3 HOUSE BILL 3424 By: Archer
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6 AS INTRODUCED
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7 An Act relating to community development; enacting
7 the Community Quality of Life Enhancement Act; making
8 legislative findings; creating the Community Quality
8 of Life Enhancement Revolving Fund; specifying
9 purpose of fund; providing for authorized
9 expenditures; providing for apportionment of
10 revenues; providing for expenditures; amending 68
10 O.S. 2021, Section 1353, as last amended by Section
11 2, Chapter 290, O.S.L. 2023 (68 O.S. Supp. 2023,
11 Section 1353), which relates to the apportionment of
12 sales tax; providing for codification; providing for
12 noncodification; providing an effective date; and
13 declaring an emergency.
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17 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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18 SECTION 1. NEW LAW A new section of law not to be
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19 codified in the Oklahoma Statutes reads as follows:
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20 This act shall be known and may be cited as the "Community
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21 Quality of Life Enhancement Act".
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22 SECTION 2. NEW LAW A new section of law to be codified
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23 in the Oklahoma Statutes as Section 9101 of Title 62, unless there
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24 is created a duplication in numbering, reads as follows:
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Req. No. 8574 Page 1
 1 The Legislature finds that communities within the state would
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2 benefit from access to additional funding sources to promote a high
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3 quality of life. Such funding should be utilized by the communities
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4 based on an allocation system using a per capita method.
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5 SECTION 3. NEW LAW A new section of law to be codified
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6 in the Oklahoma Statutes as Section 9102 of Title 62, unless there
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7 is created a duplication in numbering, reads as follows:
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8 Local communities shall establish a board in order to make
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9 applications to the Oklahoma Department of Commerce for available
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10 funds pursuant to the provisions of this act.
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11 SECTION 4. NEW LAW A new section of law to be codified
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12 in the Oklahoma Statutes as Section 9103 of Title 62, unless there
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13 is created a duplication in numbering, reads as follows:
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14 The monies in the Community Quality of Life Enhancement
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15 Revolving Fund may be utilized by eligible communities for:
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16 1. Infrastructure improvements that impact quality of life;
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17 2. Parks and recreational facilities;
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18 3. Public transportation enhancements;
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19 4. Cultural and community centers;
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20 5. Public art and beautification; and
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21 6. Environmental conservation projects.
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22 SECTION 5. NEW LAW A new section of law to be codified
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23 in the Oklahoma Statutes as Section 9104 of Title 62, unless there
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24 is created a duplication in numbering, reads as follows:
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 1
1 The expenditures from the Community Qualify of Life Enhancement
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2 Revolving Fund and other expenditures governed by this act, if made
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3 in accordance with the requirements of this act, shall be construed
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4 as an expenditure of public funds in furtherance of governmental
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5 functions and for the purpose of conferring general and uniform
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6 benefits resulting from the expenditures upon the residents and
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7 other legal entities located in eligible communities.
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8 SECTION 6. NEW LAW A new section of law to be codified
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9 in the Oklahoma Statutes as Section 9105 of Title 62, unless there
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10 is created a duplication in numbering, reads as follows:
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11 There is hereby created in the State Treasury a revolving fund
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12 for the Oklahoma Department of Commerce to be designated the
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13 "Community Quality of Life Enhancement Revolving Fund". The fund
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14 shall be a continuing fund, not subject to fiscal year limitations,
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15 and shall consist of all monies received by the Oklahoma Department
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16 of Commerce from the apportionment of sales tax revenue as provided
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17 by Section 7 of this act. All monies accruing to the credit of said
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18 fund are hereby appropriated and may be budgeted and expended by the
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19 Oklahoma Department of Commerce for the purpose of making
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20 allocations to eligible communities to implement the provisions of
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21 this act. Expenditures from said fund shall be made upon warrants
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22 issued by the State Treasurer against claims filed as prescribed by
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 1 law with the Director of the Office of Management and Enterprise
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2 Services for approval and payment.
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3 SECTION 7. AMENDATORY 68 O.S. 2021, Section 1353V2, as
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4 last amended by Section 2, Chapter 290, O.S.L. 2023 (68 O.S. Supp.
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5 2023, Section 1353V2), is amended to read as follows:
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6 Section 1353 Purpose of article - Apportionment of revenues.
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7 A. It is hereby declared to be the purpose of the Oklahoma
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8 Sales Tax Code to provide funds for the financing of the program
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9 provided for by the Oklahoma Social Security Act and to provide
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10 revenues for the support of the functions of the state government of
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11 Oklahoma, and for this purpose it is hereby expressly provided that,
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12 revenues derived pursuant to the provisions of the Oklahoma Sales
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13 Tax Code, subject to the apportionment requirements for the Oklahoma
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14 Tax Commission and Office of Management and Enterprise Services
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15 Joint Computer Enhancement Fund provided by Section 265 of this
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16 title, after the apportionment of Sixty Million Dollars
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17 ($60,000,000.00) each fiscal year to the Community Quality of Life
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18 Enhancement Revolving Fund created pursuant to Section 6 of this act
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19 there, shall be apportioned as follows:
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20 1. Except as provided in subsection C of this section, the
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21 following amounts shall be paid to the State Treasurer to be placed
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22 to the credit of the General Revenue Fund to be paid out pursuant to
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23 direct appropriation by the Legislature:
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24 Fiscal Year Amount
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 1 FY 2003 and FY 2004 86.04%
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2 FY 2005 85.83%
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3 FY 2006 85.54%
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4 FY 2007 85.04%
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5 FY 2008 through FY 2022 83.61%
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6 FY 2023 through FY 2027 83.36%
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7 FY 2028 and each fiscal year thereafter 83.61%;
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8 2. The following amounts shall be paid to the State Treasurer
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9 to be placed to the credit of the Education Reform Revolving Fund of
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10 the State Department of Education:
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11 a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
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12 one-hundredths percent (10.42%),
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13 b. for FY 2006 through FY 2020, ten and forty-six one-
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14 hundredths percent (10.46%),
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15 c. for FY 2021:
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16 (1) for the month beginning July 1, 2020, through the
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17 month ending August 31, 2020, ten and forty-six
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18 one-hundredths percent (10.46%), and
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19 (2) for the month beginning September 1, 2020,
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20 through the month ending June 30, 2021, eleven
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21 and ninety-six one-hundredths percent (11.96%),
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22 d. for FY 2022 and each fiscal year thereafter, ten and
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23 forty-six one-hundredths percent (10.46%);
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 1 3. The following amounts shall be paid to the State Treasurer
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2 to be placed to the credit of the Teachers' Retirement System
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3 Dedicated Revenue Revolving Fund:
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4 Fiscal Year Amount
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5 FY 2003 and FY 2004 3.54%
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6 FY 2005 3.75%
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7 FY 2006 4.0%
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8 FY 2007 4.5%
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9 FY 2008 through FY 2020 5.0%
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10 FY 2021:
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11 a. for the month beginning July
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12 1, 2020, through the month
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13 ending August 31, 2020 5.0%
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14 b. for the month beginning
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15 September 1, 2020, through
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16 the month ending June 30,
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17 2021 3.5%
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18 FY 2022 5.0%
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19 FY 2023 through FY 2027 5.25%
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20 FY 2028 and each fiscal year thereafter 5.0%;
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21 4. a. except as otherwise provided in subparagraph b of this
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22 paragraph, for the fiscal year beginning July 1, 2022,
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23 and for each fiscal year thereafter, eighty-seven one-
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 1 hundredths percent (0.87%) shall be paid to the State
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2 Treasurer to be further apportioned as follows:
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3 (1) twenty-four percent (24%) shall be placed to the
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4 credit of the Oklahoma Tourism Promotion
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5 Revolving Fund, but in no event shall such
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6 apportionment exceed Five Million Dollars
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7 ($5,000,000.00) in any fiscal year,
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8 (2) forty-four percent (44%) shall be placed to the
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9 credit of the Oklahoma Tourism Capital
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10 Improvement Revolving Fund, but in no event shall
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11 such apportionment exceed Nine Million Dollars
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12 ($9,000,000.00) in any fiscal year, and
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13 (3) thirty-two percent (32%) shall be placed to the
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14 credit of the Oklahoma Route 66 Commission
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15 Revolving Fund, but in no event shall such
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16 apportionment exceed Six Million Six Hundred
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17 Thousand Dollars ($6,600,000.00) in any fiscal
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18 year, and
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19 b. any amounts which exceed the limitations of
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20 subparagraph a of this paragraph shall be placed to
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21 the credit of the General Revenue Fund; and
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22 5. For the fiscal year beginning July 1, 2015, and for each
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23 fiscal year thereafter, six one-hundredths percent (0.06%) shall be
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24 placed to the credit of the Oklahoma Historical Society Capital
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 1 Improvement and Operations Revolving Fund, but in no event shall
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2 such apportionment exceed the total amount apportioned pursuant to
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3 this paragraph for the fiscal year ending on June 30, 2015. Any
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4 amounts which exceed the limitations of this paragraph shall be
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5 placed to the credit of the General Revenue Fund.
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6 B. Provided, for the fiscal year beginning July 1, 2007, and
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7 every fiscal year thereafter, an amount of revenue shall be
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8 apportioned to each municipality or county which levies a sales tax
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9 subject to the provisions of Section 1357.10 of this title and
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10 subsection F of Section 2701 of this title equal to the amount of
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11 sales tax revenue of such municipality or county exempted by the
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12 provisions of Section 1357.10 of this title and subsection F of
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13 Section 2701 of this title. The Oklahoma Tax Commission shall
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14 promulgate and adopt rules necessary to implement the provisions of
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15 this subsection.
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16 C. From the monies that would otherwise be apportioned to the
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17 General Revenue Fund pursuant to subsection A of this section, there
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18 shall be apportioned the following amounts:
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19 1. For the month ending August 31, 2019:
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20 a. Nine Million Six Hundred Thousand Dollars
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21 ($9,600,000.00) to the credit of the State Highway
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22 Construction and Maintenance Fund created in Section
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23 1501 of Title 69 of the Oklahoma Statutes, and
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 1 b. Two Million Dollars ($2,000,000.00) to the credit of
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2 the Oklahoma Railroad Maintenance Revolving Fund
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3 created in Section 309 of Title 66 of the Oklahoma
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4 Statutes;
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5 2. For the month ending September 30, 2019:
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6 a. Twenty Million Dollars ($20,000,000.00) to the credit
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7 of the State Highway Construction and Maintenance Fund
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8 created in Section 1501 of Title 69 of the Oklahoma
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9 Statutes, and
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10 b. Two Million Dollars ($2,000,000.00) to the credit of
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11 the Oklahoma Railroad Maintenance Revolving Fund
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12 created in Section 309 of Title 66 of the Oklahoma
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13 Statutes;
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14 3. For the month ending October 31, 2019:
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15 a. Twenty Million Dollars ($20,000,000.00) to the credit
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16 of the State Highway Construction and Maintenance Fund
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17 created in Section 1501 of Title 69 of the Oklahoma
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18 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 4. For the month ending November 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; and
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9 5. For the month ending December 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 SECTION 8. This act shall become effective July 1, 2024.
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19 SECTION 9. It being immediately necessary for the preservation
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20 of the public peace, health or safety, an emergency is hereby
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21 declared to exist, by reason whereof this act shall take effect and
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22 be in full force from and after its passage and approval.
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24 59-2-8574 MAH 01/10/24
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Statutes affected:
Introduced: 68-1353V2
Floor (House): 68-1353V2
Engrossed: 68-1353