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HB3314 HFLR Page 1
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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3314 By: Eaves and Travis of the
House
and
Green and Woods of the
Senate
AS INTRODUCED
An Act relating to public service impact tax;
authorizing county to impose tax upon the retail sale
of marijuana; providing clear exemption for marijuana
grown on private property by natural persons and not
sold; requiring voter approval before levying of tax;
specifying time period before subsequent special
election can be called under certain circumstances;
providing effective date for tax levy or change in
tax rate; requiring designation of purpose for tax
and specifying purposes; limiting allowable purposes;
specifying disposition of funds; providing for
duration of tax; requiring Oklahoma Tax Commission to
provide certain notice; modifying effective date of
rate change under specified circumstances;
authorizing certain contract between county and Tax
Commission and providing contract criteria;
authorizing Tax Commission to charge specified fee;
requiring initiative petitions be in compliance with
specified statutes; mandating specified procedures;
setting time period during which election shall be
held; providing for codification; and providing an
effective date.
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BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 426A of Title 63, unless there
is created a duplication in numbering, reads as follows:
A. Any county of this state is hereby authorized to levy a
public service impact tax upon the retail sale of marijuana within
the limits of the county by any lawfully recognized for-profit
business entity in an amount specified in the special election
called as provided herein.
B. No public service impact tax shall be applicable to
marijuana grown by an individual person or persons on real property
owned by such person or persons and not sold.
C. Before a public service impact tax may be levied by the
county, the imposition of the tax shall first be approved by a
majority of the registered voters of the county voting thereon at a
special election called by the board of county commissioners or by
an initiative petition signed by not less than five percent (5%) of
the registered voters of the county who were registered at the time
of the last general election. The question submitted shall be
limited as described by subsections E and G of this section.
However, if a majority of the registered voters of a county voting
fail to approve such a tax, the board of county commissioners shall
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not call another special election for such purpose for six (6)
months.
D. Any public service impact tax levied or any change in the
rate of a public service impact tax levied pursuant to the
provisions of this section shall become effective on the first day
of the calendar quarter following approval by the voters of the
county unless another effective date, which shall also be on the
first day of a calendar quarter, is specified in the ordinance or
resolution levying the tax or changing the rate of the tax. The
county may approve up to fifteen percent (15%) public service impact
tax on the retail sale of marijuana within the limits of the county.
E. Any public service impact tax which may be levied by a
county shall be designated for a specific or general purpose by a
majority vote of the board of county commissioners or as stated by
initiative petition. The county shall identify the purpose of the
public service impact tax when it is presented to the voters
pursuant to the provisions of this section.
F. The proceeds of any public service impact tax levied by a
county shall be deposited in the county general fund and shall be
used to enhance the efforts of county sheriffs, local police
departments, local fire departments, and improvements of dilapidated
properties.
G. The life of a public service impact tax levied pursuant to
the provisions of this section may be limited or unlimited in
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duration. The county shall identify the duration of the tax when it
is presented to the voters pursuant to the provisions of this
section.
H. The Oklahoma Tax Commission shall give notice to all
relevant public service impact taxpayers of a rate change at least
sixty (60) days prior to the effective date of the rate change.
Failure to give notice as required by this section shall delay the
effective date of the rate change to the first day of the next
calendar quarter. The board of county commissioners of a county
levying a tax pursuant to the provisions of this section and the Tax
Commission are authorized to enter into a contract whereby the Tax
Commission shall have authority to assess, collect, and enforce the
tax and any penalties or interest thereon levied by the county and
to remit the same to the county. Such authority shall apply to any
tax levied pursuant to this section and penalty or interest
liability existing at the time of contracting. Upon contracting,
the Tax Commission shall have the power of enforcement of the public
service impact tax, penalties, or interest that are vested in the
county. The contract shall provide for the assessment, collection,
and enforcement of the public service impact tax, penalties, or
interest in the same manner as the administration, collection, or
enforcement of the state sales tax by the Tax Commission. For
providing such assistance, the Tax Commission shall charge the
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county a fee of one-half of one percent (1/2 of 1%) of the gross
collection proceeds.
I. Initiative petitions calling for a special election
concerning public service impact tax proposals shall be in
accordance with all applicable provisions of Title 34 of the
Oklahoma Statutes. Petitions shall be submitted to the office of
the county clerk for approval as to form prior to circulation.
Following approval, the petitioner shall have ninety (90) days to
secure the required signatures. After securing the requisite number
of signatures, the petitioner shall submit the petition and
signatures to the county clerk. Following the verification of
signatures, the county clerk shall present the petition to the board
of county commissioners. The special election shall be held within
sixty (60) days of the board of county commissioners receiving the
petition from the county clerk.
SECTION 2. This act shall become effective November 1, 2026.
COMMITTEE REPORT BY: COMMITTEE ON GOVERNMENT OVERSIGHT, dated
02/26/2026 - DO PASS, As Coauthored.