Bill > HB3314

This bill authorizes counties in Oklahoma to impose a "public service impact tax" on the retail sale of marijuana sold by for-profit businesses, with a maximum rate of 15%, but it explicitly exempts marijuana grown by individuals on their own property and not sold. Before such a tax can be levied, it must be approved by a majority of county voters in a special election, which can be initiated by the county commissioners or by a petition signed by at least 5% of registered voters; if voters reject the tax, another election cannot be held for six months. The tax revenue must be designated for specific purposes, such as supporting county sheriffs, local police and fire departments, or improving dilapidated properties, and its duration can be limited or unlimited. The Oklahoma Tax Commission is tasked with notifying taxpayers of rate changes at least 60 days in advance, and counties can contract with the Tax Commission to collect and enforce the tax, with the Tax Commission charging a 0.5% fee for this service. The bill also outlines procedures for initiative petitions related to these taxes, requiring them to comply with existing statutes and setting timelines for signature gathering and election scheduling, with the entire act set to become effective on November 1, 2026.

Government Affairs

http://www.oklegislature.gov/BillInfo.aspx?Bill=hb3314&Session=2600