County sales tax — Consumer sales tax — Voter approval — Apportionment — Expenditure

# A.

Notwithstanding the provisions of Section 1370 of Title 68 of the Oklahoma Statutes and in accordance with the provisions of this act, any county of this state may levy a sales tax not to exceed one percent (1%) upon the gross proceeds or gross receipts derived from all sales or services in the county upon which a consumer's sales tax is levied by the state, except as provided in paragraph 8 of Section 1357 of Title 68 of the Oklahoma Statutes, subject to the following conditions:

# 1.

The proceeds of such sales tax shall be used solely for the purpose of funding emergency medical services; and

# 2.

Before a sales 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 resolution of the board of county commissioners.

# B.

The board of county commissioners shall create a limitedpurpose fund and deposit therein any revenue generated by any sales tax levied pursuant to the provisions of subsection A of this section. The fund shall be placed in an insured or collateralized interest-bearing account, and the interest which accrues to the fund shall be retained in the fund. Monies in the limited-purpose fund shall be expended only as accumulated and only for the purpose specifically described in paragraph 1 of subsection A of this section.

# C.

# 1.

All sales tax collected pursuant to subsection A of this section, and the interest accrued from the collections as provided in subsection B of this section, within an ambulance service district established pursuant to Section 9C of Article X of the Oklahoma Constitution shall be apportioned in the same manner as the ad valorem collections for the ambulance service district by the county treasurer. Ambulance service districts that receive monies collected pursuant to this section shall be subject to an audit by the State Auditor and Inspector.

# 2.

All sales tax collected pursuant to subsection A of this section, and the interest accrued from the collections as provided in subsection B of this section, outside of an ambulance service district shall be expended pursuant subsection A of this section and shall be subject to the purchasing policy of the county. Any emergency medical services receiving funds from a county collected pursuant to this section shall enter into an agreement with the county and adhere to the provisions of the county resolution approved pursuant to subsection A of this section.

# 3.

Every county expending or apportioning monies pursuant to this section shall verify that all emergency medical services receiving monies collected pursuant to this section are licensed and in good standing with the EMS Division of the State Department of Health. Any emergency medical services found by a county to be in violation of the agreement, made pursuant to paragraph 2 of this subsection, with the county or in violation of the resolution adopted pursuant to subsection A of this section shall be prohibited from receiving monies collected pursuant to this section until the county determines the entity is no longer in violation of the agreement or resolution.

# D.

As used in this section, "emergency medical services" means any emergency medical services system which provides for the organization and appropriate designation of personnel, facilities, and equipment for the effective and coordinated delivery of health care services primarily under emergency conditions within the voting county.

# E.

A proposition otherwise authorized by the provisions of subsection A or B of this section shall be placed before the voters of the applicable county at an election to be held on the same date as:

# 1.

Any regularly scheduled federal, state, or county election held in that county;

# 2.

A special election held in that county for a federal, state, or county office; or

# 3.

A special election held in that county for another county proposition or a state question.