1 STATE OF OKLAHOMA
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2 1st Session of the 59th Legislature (2023)
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3 SENATE BILL 314 By: Coleman
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5 AS INTRODUCED
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6 An Act relating to sales tax code; amending 68 O.S.
6 2021, Section 1353, as last amended by Section 3,
7 Chapter 412, O.S.L. 2022 (68 O.S. Supp. 2022, Section
7 1353), which relates to apportionment of revenues;
8 modifying limit on certain apportionment for certain
8 fiscal years; and providing an effective date.
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11 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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12 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1353, as
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13 last amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp.
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14 2022, Section 1353), is amended to read as follows:
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15 Section 1353. A. It is hereby declared to be the purpose of
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16 the Oklahoma Sales Tax Code to provide funds for the financing of
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17 the program provided for by the Oklahoma Social Security Act and to
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18 provide revenues for the support of the functions of the state
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19 government of Oklahoma, and for this purpose it is hereby expressly
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20 provided that, revenues derived pursuant to the provisions of the
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21 Oklahoma Sales Tax Code, subject to the apportionment requirements
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22 for the Oklahoma Tax Commission and Office of Management and
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23 Enterprise Services Joint Computer Enhancement Fund provided by
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24 Section 265 of this title, shall be apportioned as follows:
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 1 1. Except as provided in subsections C and D of this section,
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2 the following amounts shall be paid to the State Treasurer to be
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3 placed to the credit of the General Revenue Fund to be paid out
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4 pursuant to direct appropriation by the Legislature:
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5 Fiscal Year Amount
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6 FY 2003 and FY 2004 86.04%
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7 FY 2005 85.83%
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8 FY 2006 85.54%
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9 FY 2007 85.04%
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10 FY 2008 through FY 2022 83.61%
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11 FY 2023 through FY 2027 83.36%
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12 FY 2028 and each fiscal year thereafter 83.61%;
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13 2. The following amounts shall be paid to the State Treasurer
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14 to be placed to the credit of the Education Reform Revolving Fund of
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15 the State Department of Education:
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16 a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
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17 one-hundredths percent (10.42%),
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18 b. for FY 2006 through FY 2020, ten and forty-six one-
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19 hundredths percent (10.46%),
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20 c. for FY 2021:
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21 (1) for the month beginning July 1, 2020, through the
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22 month ending August 31, 2020, ten and forty-six
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23 one-hundredths percent (10.46%), and
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 1 (2) for the month beginning September 1, 2020,
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2 through the month ending June 30, 2021, eleven
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3 and ninety-six one-hundredths percent (11.96%),
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4 and
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5 d. for FY 2022 and each fiscal year thereafter, ten and
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6 forty-six one-hundredths percent (10.46%);
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7 3. The following amounts shall be paid to the State Treasurer
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8 to be placed to the credit of the Teachers’ Retirement System
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9 Dedicated Revenue Revolving Fund:
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10 Fiscal Year Amount
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11 FY 2003 and FY 2004 3.54%
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12 FY 2005 3.75%
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13 FY 2006 4.0%
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14 FY 2007 4.5%
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15 FY 2008 through FY 2020 5.0%
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16 FY 2021:
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17 a. for the month beginning July
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18 1, 2020, through the month
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19 ending August 31, 2020 5.0%
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20 b. for the month beginning
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21 September 1, 2020, through
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22 the month ending June 30,
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23 2021 3.5%
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24 FY 2022 5.0%
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 1 FY 2023 through FY 2027 5.25%
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2 FY 2028 and each fiscal year thereafter 5.0%;
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3 4. a. except as otherwise provided in subparagraph b of this
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4 paragraph, for the fiscal year beginning July 1, 2022,
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5 and for each fiscal year thereafter, eighty-seven one-
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6 hundredths percent (0.87%) shall be paid to the State
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7 Treasurer to be further apportioned as follows:
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8 (1) twenty-four percent (24%) shall be placed to the
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9 credit of the Oklahoma Tourism Promotion
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10 Revolving Fund, but in no event shall such
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11 apportionment exceed Five Million Dollars
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12 ($5,000,000.00) in any fiscal year for fiscal
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13 years 2016 through 2024, Six Million Dollars
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14 ($6,000,000.00) for fiscal year 2025, Six Million
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15 Five Hundred Thousand Dollars ($6,500,000.00) for
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16 fiscal year 2026, and Seven Million Five Hundred
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17 Thousand Dollars ($7,500,000.00) for fiscal year
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18 2027 and subsequent fiscal years,
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19 (2) forty-four percent (44%) shall be placed to the
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20 credit of the Oklahoma Tourism Capital
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21 Improvement Revolving Fund, but in no event shall
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22 such apportionment exceed Nine Million Dollars
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23 ($9,000,000.00) in any fiscal year, and
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 1 (3) thirty-two percent (32%) shall be placed to the
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2 credit of the Oklahoma Route 66 Commission
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3 Revolving Fund, but in no event shall such
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4 apportionment exceed Six Million Six Hundred
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5 Thousand Dollars ($6,600,000.00) in any fiscal
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6 year, and
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7 b. any amounts which exceed the limitations of
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8 subparagraph a of this paragraph shall be placed to
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9 the credit of the General Revenue Fund; and
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10 5. For the fiscal year beginning July 1, 2015, and for each
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11 fiscal year thereafter, six one-hundredths percent (0.06%) shall be
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12 placed to the credit of the Oklahoma Historical Society Capital
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13 Improvement and Operations Revolving Fund, but in no event shall
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14 such apportionment exceed the total amount apportioned pursuant to
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15 this paragraph for the fiscal year ending on June 30, 2015. Any
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16 amounts which exceed the limitations of this paragraph shall be
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17 placed to the credit of the General Revenue Fund.
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18 B. Provided, for the fiscal year beginning July 1, 2007, and
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19 every fiscal year thereafter, an amount of revenue shall be
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20 apportioned to each municipality or county which levies a sales tax
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21 subject to the provisions of Section 1357.10 of this title and
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22 subsection F of Section 2701 of this title equal to the amount of
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23 sales tax revenue of such municipality or county exempted by the
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24 provisions of Section 1357.10 of this title and subsection F of
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 1 Section 2701 of this title. The Oklahoma Tax Commission shall
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2 promulgate and adopt rules necessary to implement the provisions of
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3 this subsection.
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4 C. From the monies that would otherwise be apportioned to the
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5 General Revenue Fund pursuant to subsection A of this section, there
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6 shall be apportioned the following amounts:
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7 1. For the month ending August 31, 2019:
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8 a. Nine Million Six Hundred Thousand Dollars
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9 ($9,600,000.00) to the credit of the State Highway
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10 Construction and Maintenance Fund created in Section
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11 1501 of Title 69 of the Oklahoma Statutes, and
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12 b. Two Million Dollars ($2,000,000.00) to the credit of
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13 the Oklahoma Railroad Maintenance Revolving Fund
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14 created in Section 309 of Title 66 of the Oklahoma
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15 Statutes;
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16 2. For the month ending September 30, 2019:
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17 a. Twenty Million Dollars ($20,000,000.00) to the credit
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18 of the State Highway Construction and Maintenance Fund
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19 created in Section 1501 of Title 69 of the Oklahoma
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20 Statutes, and
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21 b. Two Million Dollars ($2,000,000.00) to the credit of
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22 the Oklahoma Railroad Maintenance Revolving Fund
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23 created in Section 309 of Title 66 of the Oklahoma
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24 Statutes;
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 1 3. For the month ending October 31, 2019:
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2 a. Twenty Million Dollars ($20,000,000.00) to the credit
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3 of the State Highway Construction and Maintenance Fund
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4 created in Section 1501 of Title 69 of the Oklahoma
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5 Statutes, and
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6 b. Two Million Dollars ($2,000,000.00) to the credit of
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7 the Oklahoma Railroad Maintenance Revolving Fund
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8 created in Section 309 of Title 66 of the Oklahoma
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9 Statutes;
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10 4. For the month ending November 30, 2019:
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11 a. Twenty Million Dollars ($20,000,000.00) to the credit
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12 of the State Highway Construction and Maintenance Fund
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13 created in Section 1501 of Title 69 of the Oklahoma
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14 Statutes, and
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15 b. Two Million Dollars ($2,000,000.00) to the credit of
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16 the Oklahoma Railroad Maintenance Revolving Fund
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17 created in Section 309 of Title 66 of the Oklahoma
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18 Statutes; and
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19 5. For the month ending December 31, 2019:
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20 a. Twenty Million Dollars ($20,000,000.00) to the credit
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21 of the State Highway Construction and Maintenance Fund
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22 created in Section 1501 of Title 69 of the Oklahoma
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23 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 D. For fiscal year 2023, and each subsequent fiscal year,
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6 before any other apportionment otherwise required by this section is
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7 made to the General Revenue Fund, there shall be apportioned to the
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8 State Public Common School Building Equalization Fund an amount, if
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9 any, as required pursuant to Section 3-104 of Title 70 of the
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10 Oklahoma Statutes, not to exceed the state sales tax generated by
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11 medical marijuana sales in the preceding fiscal year as reported by
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12 the Oklahoma Tax Commission.
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13 SECTION 2. This act shall become effective November 1, 2023.
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15 59-1-813 QD 1/12/2023 6:50:59 PM
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Statutes affected:
Introduced: 68-1353
Senate Committee Substitute for House Bill: 68-1353
Floor (House): 68-1353
Floor (Senate): 68-1353
Engrossed: 68-1353
Amended And Engrossed: 68-1353
Sub Committee Recommendations (House) Sub Committee Recommendation: 68-1353