OFFICE OF ATTORNEY GENERAL STATE OF OKLAHOMA ATTORNEY GENERAL OPINION 2013-14
The Honorable Craig Ladd September 6, 2013
District Attorney, District 20 Carter County Courthouse, Suite 202 20 B Street, S.W. Ardmore, Oklahoma 73401
Dear District Attorney Ladd:
This office has received your request for an Attorney General Opinion in which you ask, i effect, the following questions:
1. May a county levy a sales tax "in furtherance of common education to provide revenues for technology equipment and instructional and classroom materials"?
2. If the answer to the above question is "yes," does Oklahoma law require that the proceeds generated from such a county sales tax only be allocated to the school districts by following the county purchasing procedures set forth in 19 O.S.Supp.2013, § 1505?
Your questions arise out of a sales tax resolution approved by the constituents of Carter County on November 6, 2012. Your initial question seeks to confirm whether a county can levy a sales tax benefiting school districts within the county. After the resolution was passed, a question arose as to how the proceeds of the sales tax were to be distributed. It was suggested that the county purchasing procedures set forth in 19 O.S.Supp.2013, § 1505 controlled distribution of the funds. Your second question specifically asks if these county purchasing procedures must be followed when distributing the sales tax proceeds.
The resolution passed by the voters reads:
There is hereby levied and assessed a one-quarter of one percent (0.25%) county sales tax to be levied upon the gross proceeds or gross receipts derived from all sales or services in Carter County, Oklahoma (the "County"), taxable under the Oklahoma Sales Tax Code (as hereinafter defined). The sales tax levied pursuant
313 N.E. 21ST STREET • OKLAHOMA CITY, OK 73105 • (405) 521-3921 • FAX: (405) 521-6246
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