Oklahoma Summary of
County Sales Tax
FY 2004
HARPER
GRANT
WOODS
KAY
ALFALFA
OSAGE
WOODWARD
NOBLE
ELLIS
MAJOR
CRAIG
ROGERS
GARFIELD
MAYES
PAWNEE
TULSA
PAYNE
DEWEY
CREEK
BLAINE
LINCOLN
CUSTER
OKLAHOMA
OKFUSKEE
CADDO
HARMON
GREER
KIOWA
GRADY
SEQUOYAH
PITTSBURG
LATIMER
LE FLORE
PONTOTOC
GARVIN
COMANCHE
JACKSON
COAL
STEPHENS
MURRAY
COTTON
CARTER
JEFFERSON
LOVE
Includes County Sales Tax, Use Tax
and Lodging Tax
Compiled by Jack Frye
ADAIR
HASKELL
HUGHES
MCCLAIN
TILLMAN
January 2006
MUSKOGEE
McINTOSH
SEMINOLE
CLEVELAND
WASHITA
POTTAWATOMIE
CANADIAN
BECKHAM
WAGONER
LOGAN
OKMULGEE
KINGFISHER
ROGER
MILLS
OTTAWA
NOWATA
DELAWARE
BEAVER
CHEROKEE
TEXAS
WASHINGTON
CIMARRON
JOHNSTON
PUSHMATAHA
ATOKA
MCCURTAIN
MARSHALL
BRYAN
CHOCTAW
FY 2004 County Sales Tax Summary
Includes Use Tax and Lodging Tax
For Additional Information or Assistance Contact
Dr. Notie Lansford
Rural Development
Local Government Specialist
Oklahoma Cooperative Extension
311 Ag Hall
Oklahoma State University
Stillwater, OK 74078
405-744-6555
Email: [email protected]
2
Stan Ralstin
Community Development Specialist
Oklahoma Cooperative Extension Service
NW District Office
205 W. Maple, Suite 610
Enid, OK 73701
580-233-5295
Email: [email protected]
Jack Frye
Community Development Specialist
Oklahoma Cooperative Extension
SE District Office
P.O. Box 1378
Ada, OK 74820
580-332-4100
Email: [email protected]
Oklahoma Summary of
County Sales and Lodging Tax
GRANT
WOODS
KAY
ALFALFA
OSAGE
WOODWARD
NOBLE
ELLIS
MAJOR
CRAIG
ROGERS
GARFIELD
MAYES
PAWNEE
TULSA
PAYNE
DEWEY
CREEK
BLAINE
KINGFISHER
ROGER
MILLS
LINCOLN
CUSTER
Countys with Sales Tax Earmarked
for OSU Cooperative Extension
OKLAHOMA
CADDO
HARMON
GREER
KIOWA
GRADY
ADAIR
SEQUOYAH
HASKELL
HUGHES
PITTSBURG
LATIMER
MCCLAIN
LE FLORE
PONTOTOC
GARVIN
COMANCHE
JACKSON
COAL
STEPHENS
TILLMAN
MURRAY
COTTON
CARTER
JEFFERSON
LOVE
January 2006
3
MUSKOGEE
McINTOSH
SEMINOLE
WASHITA
POTTAWATOMIE
CLEVELAND
NO County Sales Tax
County Lodging Tax
OKFUSKEE
CANADIAN
BECKHAM
WAGONER
LOGAN
OKMULGEE
County Sales Tax
OTTAWA
NOWATA
DELAWARE
HARPER
BEAVER
CHEROKEE
TEXAS
WASHINGTON
CIMARRON
JOHNSTON
PUSHMATAHA
ATOKA
MCCURTAIN
MARSHALL
BRYAN
CHOCTAW
County Government Revenue Sources
For Counties Collecting Sales
Tax, FY 2004
All Other
27%
Ad Valorem
15%
Sales Tax
16%
Gross Production
8%
Motor Vehicle Fees
15%
Fuel Taxes
19%
Sources of Revenue include
all revenues to General,
County Highway, and
Special Revenue Funds. The
percent of revenue by source
was calculated for each of
the sixty-seven counties with
sales tax. Then the average
of the 67 counties was
computed based on the
statistics for the individual
counties.
Sources of Revenue include all revenues to General, County Highway, and Special Revenue Funds. The percent of revenue by source was calculated for each of the sixty-seven
counties with sales tax. Then the average of the 67 counties was computed based on the statistics for the individual counties.
4
COUNTY SALES AND USE TAX SUMMARY
Prepared by OSU Oklahoma Cooperative Extension Service – January 2006
Effective
Date
Percentage
Change
Earmarked
Purpose
Percent
Designated
1. ADAIR #
.5 cent
Oct. 1996
Unlimited
326,140
377,524
+15.8
Jail Construction
Maintenance & Operation
100%
.25 cent
June 2001
Unlimited
163,070
188,762
+15.8
Fire Departments
100%
2. ALFALFA #
1.25 cent
10/1/04 –
12/31/08
51 months
NA
236,425 (est.)
NA
Health & Well Being
Co. & Library
Fairgrounds Const.
Maint. & Repair
3. ATOKA #
1 cent
May 1985
Unlimited
712,805
738,792
+3.6
County Hospital
100%
.5 cent
Feb. 2003
5 years
(2008)
Jail
100%
1 cent
April 2003
6 years
(2009)
386,782
419,303
+8.40
OSU Extension
County Health
Free Fair
General Fund
Rural Fire
Courthouse M & O
Co. Library
Senior Citizens
Beaver City Transit Bus
Rural Economic Dev.
12%
15%
15%
19.3%
10.4%
10%
10%
6%
1.3%
1%
7 years
(2011)
386,782
419,303
+8.40
Hospital
100%
(renewed)
1 cent
Jan. 2004
(renewed)
5
Sales Tax
Collections
(dollars)
FY2004
Levy
4. BEAVER #
Duration
Sales Tax
Collections
(dollars)
FY2003
County
84,795*(3 months)
369,396
NA
40%
30%
30%
5. BECKHAM #
.3 cent
April 2002
15 years
(2017)
6. BLAINE
.5 cent
April 1 2005
Unlimited
7. BRYAN
.25 cent
April 2004
1,007,938
+27.9
Jail
100%
NA
225,000(est)
NA
County General
100%
4 years
(2008)
617,688 (est)
175,940(3m)
NA
Law Enforcement
Roads and Bridges
General Fund
33.3%
33.3%
33.3%
5 years
(2009)
853,209
986,925
+15.6
(renewed)
General Fund
Sheriff
OSU Extension & 4-H
Rural & Volunteer Fire
Free Fair & Livestock Show
Free Township Fairs
Sr. Citizen Centers
Courthouse Improvements
County Health Dept.
Collection Fee
34%
16%
10%
10%
7%
7%
7%
5.5%
2.5%
1%
.35 cent
Jan. 1997
Unlimited
2,420,923
2,759,114
+14.0
Juvenile Center
Construction and Operation
100%
10. CARTER #
.25 cent
Oct. 1999
Unlimited
1,219,512
1,362,024
+11.7
Roads, Bridges & Equip
General Fund
Law Enforcement
11. CHEROKEE #
1 cent
Feb. 2004
5 years
(2009)
2,609,878
2,759,233
+5.70
(renewed)
County Roads
General Fund
Law Enforcement
Grant Matching Fund
50%
25%
15%
10%
.25 cent
Dec. 1998
Unlimited
652,469
689,808
+5.70
Rural Fire Department
100%
.75 cent
July 1, 2004
Unlimited
County Jail Construction
Jail M&O after Construction
100%
(beginning)
8. CADDO #
9. CANADIAN
6
787,819
.5 cent
Jan. 2004
2,069,424(est.)
33.34%
33.33%
33.33%
12. CHOCTAW #
1 cent
June 2005
(renewed)
.25 cent
Jan. 2003
2 years
(Jun 2005)
13. CIMARRON 
2 cent
July 2004
3 years
(2007)
14. COAL #
1 cent
March 2005
15. COMANCHE #
.25 cent
.25 cent
16. COTTON #
17. CRAIG #
864,544
908,887
53,980 (3 months) 227,222
+5.13
County Roads
Ambulance Service
General Fund
Co. Law Enforcement
Economic Dev.
OSU Extension
County Library
36%
18%
18%
15%
8%
4%
1%
NA
New County Library
100%
100%
NA
288,615
NA
County Hospital
10 years
(2015)
209,513
262,150
+25.1
General Fund
OSU Extension
County Buildings
Rural Fire Dept.
Senior Citizens Center
County Sheriff & Security
Solid Waste & Recycling
EMS
Jan. 1999
10 years
(2008)
2,052,255
2,263,226
+10.2
County Jail
100%
July 2002
5 years
(2007)
1,711,040
2,263,226
Economic Development
100%
1 cent
March 1984
Unlimited
.25 cent
July 2003
(renewed)
7
5 years
(2010)
27%
10%
12%
5%
8%
20%
5%
13%
(10 months)
157,752
170,841
+8.30
Any Purpose Permitted By Law
5 years
(2008)
39,438
42,710
+8.30
Co. Extension Office
100%
1,051,502
+11.3
County Roads
County General Use
Law Enforcement
75%
15%
10%
NA
Jail & Judicial Center
100%
1 cent
Oct.2004
5 years
(2009)
943,983
1 cent
Jan. 2003
20 years
(2023)
239,310 (3 months) 1,051,502
18. CREEK #
8
1 cent
Jan. 2002
(Until Paid)
1,293,259
1,357363
+5.00
Jail Construction
33.3%
Unlimited
1,293,259
1,357363
+5.00
Jail Staffing
33.3%
5 years
(2007)
1,293,259
1,357363
+5.00
County Roads
33.3%
1,475,689
+10.8
General Fund
Sheriff
Rural Fire
OSU Extension
Fair Board
1,125,286
1,294,042
+11.0
Solid Waste Mgt.
100%
19. CUSTER #
.5 cent
Oct. 2001
5 years
(2006)
1,331,786
50%
30%
8%
8%
4%
20. DELAWARE#
.5 cent
April 1988
Unlimited
.1 cent
June 2000
5 years
(2005)
225,057
249,808
+11.0
Courthouse
100%
.4 cent
May 2001
Unlimited
900,229
999,233
+11.0
Rural Fire
100%
21. DEWEY #
.5 cent
April 1998
Unlimited
174,895
246,655
+41.0
County General
100%
22. ELLIS
1 cent
Nov. 2002
Unlimited
288,167
492,227
+70.8
Gen. Operating & Cap. Improv. 84%
County Fair, OSU Extension
General Fund, Courthouse
Restoration & maintenance
Senior Citizens Transportation
Arnett Fire Dept.
2.67%
Fargo Fire Dept.
2.67%
Gage Fire Dept.
2.67%
Shattuck Fire Dept.
2.67%
Catesby Fire Dept.
2.66%
Harmon Fire Dept.
2.66%
1 cent
Oct. 2005
5years
(2010)
288,167
492,227
+70.8
Hospital
100%
23. GARFIELD #
.1 cent
Jan. 2001
5 years
(2006)
555,410
.25 cent
Feb. 2002
15 year
(2017)
24. GRADY #
.25 cent
Oct. 1999
25. GRANT #
1 cent
26. GREER #
27. HARMON
28. HARPER #
29. HASKELL
+9.49
Rural Fire Department
100%
431,767(4 months) 1,456,920
NA
County Jail
100%
15 years
(2014)
701,076
792,511
+13.0
Fairgrounds
100%
May 2001
5 years
(2006)
181,176
228,421
+26.1
County Wide
Rural Fire
EMS
Sheriff
100%
1 cent
Feb. 1985
Unlimited
242,109
249,738
+3.15
County General Use
Co. Extension Office
Free Fair
80%
15%
5%
1 cent
April 1984
Unlimited
104,436
114,065
+9.20
County General Use
100%
1 cent
Oct. 1996
25 years
(2021)
104,436
114,065
+9.20
Hospital
100%
1 cent
May 2003
5 years
(2008)
234,942
261,035
+11.0
County Hospital
100%
1 cent
May 2001
6 years
(2007)
234,942
261,035
+11.0
Maintenance & Operation
Courthouse
EMS
Health Dept.
Rural Fire
Free Fair
OSU Extension
Rural Development
Senior Citizens
Library
675,360
1 cent
March 1984
Unlimited
.5 cent
July 1, 2005
30 years
(2040)
9
NA
582,769
36%
16%
14%
11%
10%
9%
2%
1%
1%
808,213
+20.0
County General
100%
404,107(est.)
NA
Hospital
100%
30. JACKSON #
.5 cent
April 2002
5 years
(2007)
1,092,902
.25 cent
April 2007
Unlimited
NA
1,174,237
+7.4
Jail
100%
587,119 (est)
NA
Jail M & O
100%
(renewed)
31. JEFFERSON #
32. JOHNSTON #
1 cent
Dec. 1992
Unlimited
200,455
218,828
+9.20
County General
100%
1 cent
Oct. 1999
(renewed)
5 years
(2008)
200,455
218,828
+9.20
Hospital
100%
1 cent
Jan. 1995
10 years
(2005)
344,781
392,213
+13.8
City & Rural Fire Protection
Ambulance
General Emergency Service
DHS
Civil Defense
Sheriff
Extension
Youth Shelter
Fair
General Comm Services
Senior Citizens
Courthouse Repair
Co. Offices
General Fund
.75 cent
April 2003
10 years
(2013)
258,586
294,159
+13.8
Hospital
100%
100%
(renewed)
33. KINGFISHER #
10
.25 cent
August 2001
5 years
(2011)
86,195
98,053
+13.8
Jail M & O
.5 cent
June 2001
5 years
(2006)
498,037
560,056
+12.5
Roads
County General
Sheriff
OSU Extension
Fair
Rural Fire Departments
Museum
Hennessey & Kingfisher Lib.
14%
14%
2%
3%
1%
1%
10%
4%
2%
4%
5%
11%
22%
7%
29%
16%
15%
9%
10%
13%
5%
3%
34. KIOWA #
.5 cent
April 1993
Unlimited
231,070
264,064
+14.
County Fair
Senior Citizens Centers
Co. Extension
Co. Historical Society
Sheriff
35. LATIMER #
.5 cent
March 2003
5 years
(2008)
419,612
443,304
+5.6
County General Use
100%
5 years
(2008)
629,419
664,955
5.6
Hospital
100%
209,806
221,652
+5.6
Solid Waste
100%
(renewed)
5 years
(2008)
.5 cents
April 1993
Unlimited
1,248,911
1,319,290
+5.6
Solid Waste
100%
.75 cent
Oct. 2003
17 years
(2020)
1,185,036(7m)
NA
(renewed)
Jail
Jail Operation (Unlimited)
Oct. 2020 (est)
Unlimited
(renewed)
.75 cent
March 2003
(renewed)
.25 cent
36. LEFLORE #
.25 cent
March 2003
Jail Operation
$10,000
$25,000
$25,000
$2,500
Balance
75%
25%
100%
(beginning)
37. LINCOLN #
1 cent
Jan. 2004
(renewed)
5 years
(2009)
1,432,870
1,459,523
+1.86
County Roads-Bridges
County Jail
OSU Extension & 4-H
59%
13%
7%
Capped @ $82,950
Senior Citizen Nutrition
Fire Department
Free Fair
Economic Development
Emergency Management
6%
7%
2.5%
2.5%
2%
County Safety Office, Flood Plains
Manager– Capped @ $23,700
Lincoln County Courthouse
Improvement fund
11
1%
38. LOGAN #
39. LOVE #
1 cent
June 1992
Unlimited
1,803,782
2,045,143
+13.4
Co. Hospital
100%
.25 cent
Oct. 2000
5 years
(2005)
450,944
511,286
+13.4
County Fire Departments
100%
.75 cent
April 2005
10 years
(2015)
NA
1,533,858
NA
Jail
100%
1 cent
April 2003
5 years
(2008)
344,349
341,327
-.09
County M & O
Fire Protection
Ambulance Service
Sr. Citizen Center
County Clerk
County Assessor
County Treasurer
County Sheriff
Court Clerk
County Ext. Office
1 cent
April 2004
10 years
344,349
341,327
-.09
Hospital
$86,000(est)
NA
Cooperative Extension & 4-H, 100%
50%
10%
5%
5%
5%
5%
5%
5%
5%
5%
100%
(2014)
40. MAJOR
.25 cent
April 2005
7 years
NA
(2012)
41. MARSHALL # 1 cent
42. MAYES #
12
Fairgrounds & Courthouse
March 2004
3 years
(2007)
860,813
937,994
.5 cent
April 2005
Unlimited
NA
.625 cent
Jan. 1986
Unlimited
1,441,184
1,467,805
.125 cent
July 2002
Unlimited
288,233
.375 cent
July 2002
25 years
864,699
(2027) (until debt paid 2.5 Million)
.25 cent
Jan. 2003
Unlimited
+9.0
Hospital
100%
Sheriff & Jail
100%
+1.9
County Roads
Ambulance Service
66.6%
33.3%
293,562.
+1.9
Jail M& O
100%
880,683
+1.9
Courthouse
100%
NA
Fire Departments
100%
430,407(est)
192,155 (4 months) 587,122
43. McCLAIN #
.5 cent
May 2000
5 years
(2005)
877,585
1,013,812.
+15.5
Gen. Fund
Rural Fire
4-H & Extension
Sheriff
Fair
Senior Citizens
44. McCURTAIN # .5 cent
Oct. 1991
Unlimited
966,382
1,049,060
+8.6
Solid Waste
100%
.5 cent
Jan. 2000
Unlimited
966,382
1,049,060
+8.6
County Jail
100%
.25 cent
Jan. 2000
Unlimited
483,192
520,534
+8.6
Sheriffs Department
100%
.5 cent
July 2004
5 years
1,049,060(est)
NA
County Hospital authority
100%
1 cent
Sept. 2002
Unlimited
1,178,767
+9.2
Senior Citizens
Rural Fire
OSU
EMS
Fair Board
Court Clerk
Roads & Bridges
County Clerk
Assessor
County Treasurer
County Sheriff
Library
Courthouse Imp.
General Fund
Collection Fee
5%
6%
3.5%
.5%
4%
2%
21%
5%
2.5%
2.5%
12%
4%
12%
19%
1%
45. MCINTOSH
13
NA
1,079,756
58%
12%
11%
11%
4%
4%
46. MURRAY #
1 cent
July 2002
10 years
(2012)
817,070
911,052
+11.5
Economic Dev.
2%
Sulphur Chamber of Commerce .25%
Davis Chamber of Commerce .25%
Senior Citizens
5%
Rural Fire
3.5%
Civil Defense
.5%
OSU Extension
3%
Extension Home Economics
.5%
4-H
.5%
Fair Board
4%
Co. Comm. Roads & Bridges
Dist. 1
8.10%
Dist. 2
8.10%
Dist. 3
8.10%
Co. Clerk
5%
Court Clerk
5%
Co. Assessor
4%
Co. Treasurer
5%
Co. Sheriff
5.5%
Res. Deputies
1%
Gen. Govt.
25.2%
Courthouse Repair
4.5%
Tax Comm.
1%
5 years
(2006)
817,070
911,052
+11.5
Hospital
(renewed)
.25 cent
March 2002
Unlimited
143,756
163,728
+13.8
Fair Board
OSU Extension
.25 cent
Jan. 2003
3 years
(2006)
NA
Rural Fire Departments
100%
.75 cent
Jan. 2005
Unlimited
NA
491,184(est)
NA
Rural Fire Departments
100%
.75 cent
Jan. 2006
Unlimited
NA
431268 (est)
NA
Jail Operation
100%
(renewed)
1 cent
47. NOBLE #
14
Nov. 2001
47,765 (4 months) 163,728
100%
70%
30%
48. NOWATA #
1 cent
July 2003
Unlimited
389,416
407,717
+4.7
County Roads & Bridges
45%
County General Fund
35%
Mandated County Offices
County General Fund
15%
OSU County Ext. Office
County Fair
4-H Clubs
Library
Charity
County Health
Courthouse Improvement & Maint 5%
(renewed)
49. OKFUSKEE #
1.25 cent
Feb. 1993
Unlimited
446,627
492954
+10.4
General Fund
Courthouse Improvement
OSU Extension
Free Fair
Rural Fire Protection
Senior Citizens
Roads & Bridges
59%
6%
12.5%
4.5%
3%
3%
12%
50. OKMULGEE #
.5 cent
March 2000
Until Debt
Retired
1,110,113
1,171,650
+5.50
Jail Construction,
Maintenance & Operation
100%
1,171,650(est)
NA
County roads
100%
3,692,742
2,896,587
-21.6
County Jail & Maintenance
100%
(appox. 20 yr)
.5 cent
April 2005
6 years
(2011)
51. OSAGE #
1 cent
July 1994
20 years
(2014)
52. OTTAWA #
.5 cent
Oct. 1996
Unlimited
888,222
948,262
+6.80
Maintain Jail
100%
.5 cent
Jan. 1999
Unlimited
888,222
948,262
+6.800
New Roads and Bridges
100%
.1 cent
April 2004
Unlimited
NA
15,421(1m)
NA
All Fire Departments
100%
.25 cent
January 2006 30 Years
(2036)
NA
475,000 (est)
NA
Courthouse Construction
100%
15
NA
53. PAWNEE #
1 cent
March 2004
(renewed)
5 years
(2009)
659,837
679,987
+3.00
General Fund
Sheriff
OSU Extension
City & Rural Fire Dept.
County 911
County Buildings
Juvenile Detention
Economic Development
Emergency Management
Roads & Bridges
Free Fair
Senior Citizens
28%
30%
5%
5%
2%
8%
1%
4%
2%
10%
3%
2%
54. PAYNE #
.375 cent
Jan. 2004
5 years
(2009)
2,321,698
2,496,155
+7.50
Roads & Bridges
OSU Extension
Expo Center
Rural Fire
General Fund
53%
7%
20%
4%
16%
773,900
832,052
+7.50
Administrative Bldg.
100%
NA
Jail Construction
Courthouse Remodel
48%
(renewed)
55. Pittsburg
.125 cent
Jan. 2004
5 years
(2009)
.75 cent
Jan. 2006
.5¢ 19 years
NA
(2025 or until debt paid)
.25¢ unlimited
56. POTTAWATOMIE# 1 cent
16
July 2003
10 years
(2013)
4,963,254
1,688,414(est.)
Animal Shelter
5,202,509
+4.80
Roads & Bridges
Jail
Fire Department
Capital Improvements
Emergency Services
OSU Extension Service
Economic Development
Senior Citizens
Soil Conservation Service
Co. Fair/Jr. Live Shw/Yth Ed
47%
5%
56%
20%
7%
5%
3.5%
2.5%
2%
2%
1%
1%
57. PUSHMATAHA
1 cent
58. ROGER MILLS# 1.5 cent
April 2001
5 years
(2006)
425,942
450,900
+5.90
(renewed)
Sheriff & County Jail
County Roads
General Fund
OSU Extension
Economic Dev.
County Fair
Emergency Management
50%
19%
15%
9%
3.5%
2%
1.5%
Dec. 2001
6 years
1,224,348
1,640,642
+34.0
Hospital
60%
8.3%
(2007)
General Operation of Rural Fire
Cheyenne (17%)
Crawford (17%)
Hammon (17%)
Reydon (17%)
Strong City (17%)
Leedey (7.5%)
Sweetwater (7.5%)
Gen. Op. & Cap. Improv.
31.7%
Senior Citizens, Civil Defense
OSU Extension, Free Fair
Rural Economic Develop., Sheriff,
Treasurer, County Clerk, Assessor,
Court Clerk, General Gov. Dept.,
Election Board, Excise Board
59. ROGERS #
1 cent
Oct. 2003
(renewed)
5 years
(2008)
4,347,506
4,799,696
+10.4
County Roads & Bridges
100%
2,399,848
+10.4
Jail
100%
NA
Jail M & O
100%
+14.9
County Commissioners
Sheriff’s Office
County General
.5 cent
May 1997
18 years
(2015)
2,173,753
.33 cent
May 2015
Unlimited
1,449,169 (est)
(beginning)
60. SEMINOLE #
17
.5 cent
Nov. 2005
(renewed)
5 years
(2010)
680,481
782,099
60%
20%
20%
61. SEQUOYAH #
.5 cent
March 2003
(renewed)
5 years
(2008)
978,919
1,006,098
+2.80
County Roads
978,919
1,006,098
+2.80
County Jail Debt
Jail M & O
NA
Jail M & O
100%
1,907,545
+12.5
Jail Const., M & O
100%
1,027,603 (est)
N/A
Jail M & O
100%
.5 cent
Feb. 2000
7 years
(2007)
.17 cent
Feb. 2007
Unlimited
NA
342,151(est)
100%
66%
34%
(beginning)
62. STEPHENS
.5 cent
Oct. 2000
5 years
(2005)
.3 cent
Oct. 2005
Unlimited
1,696,005
NA
(beginning)
.25 cent
Jan. 2001
20 years
(2021)
848,002
953,773
+12.5
Fairground Improvement
100%
63. TEXAS #
1 cent
August 1994
15 years
(2009)
1,558,732
1,636,848
+5.00
Jail Debt Payment
(Excess to General Fund)
100%
64. TILLMAN #
1 cent
April 2002
Unlimited
295,291
296,439
+.390
County General Use
Capital Improvement
County Ext. Office
Free Fair
65. TULSA # (FY05)
.25 cent
Jan. 2004
Unlimited
18,975,095
19,786,670
+.041
Jail M & O
.167 cent
Dec. 2005
6 years
(2011)
NA
13,193,771
NA
Renovation:
Juvenile Center, Courthouse
Improve County Parks
Phase 3 Expo Square Plan
County Roads
.025 cent
Jan. 2004
13 years
(2017)
644,706
1,978,670
NA
Capital Improvements
American Airlines
100%
.4 cent
Jan. 2004
13 years
(2017)
10,134,791
31,658,719
NA
Economic Development/
Education, Health Care and
Events Facilities
100%
.175 cent
Jan. 2004
13 years
(2017)
4,435,582
13,850,690
NA
Capital Improvements/
Community Enrichment
100%
18
63%
20%
12%
5%
100%
100%
.02 cent
.035 cent
.053 cent
.058 cent
66. WAGONER#
1 cent
April 2003
5 years
(2008)
2,264,599
2,812,058
+24.2
Road Improvements
County General Fund
Sheriff
.85 cent
August 2000
Until Debt
Retired
1,924,910
2,395,456
+24.2
Courthouse Improvement
100%
.15 cent
Sept. 2004
5 years
(2009)
NA
Rural Fire Department
100%
67. WASHINGTON
.5 cent
Dec. 2003
Unlimited
100%
68. WASHITA #
.625 cent
Oct. 1999
69. WOODS #
70. WOODWARD #
.5 cent
.2 cent
NA
421,808(est.)
2,289,102
2,410,241
+5.30
Jail M & O, Roads & Bridges
428,911
582,773
+35.9
(renewed)
5 years
(2004)
OSU (max 93,555 yr.)
49.5%
Health Dept. (max 31,185 yr.) 16.5%
Fair & Jr. Lvst (max 17,010 yr.) 9%
Cap. Maint. (max 28,350 yr.)
15%
Senior Citizens (max 18,900)
10%
“Money over maximum
goes to General Fund”
March 1992
Unlimited
375,904
464,993
+23.7
Any Purpose Permitted By
Law - Co. General Fund
100%
Rural Fire
Fair Board
Extension
Learn Not To Burn
DARE
37.5%
16.5%
16.5%
12.0%
17.5%
June 1994
Unlimited
443,380
# Denotes use tax is due for sales into this county from out of state at the same rate shown.
* m – number of months in fiscal year that tax was received.
NA - Not applicable
 - Denotes county has a lodging tax.
19
80%
10%
10%
538,728
+21.5
COUNTY USE TAX RETURNS - FISCAL YEARS 2003/2004
Rate
Adair County
Alfalfa County
Atoka County *
Beaver County
Beckham County
Caddo County
Carter County
Cherokee County
Choctaw County*
Coal County
Comanche County*
Cotton County
Craig County*
Creek County
Custer County
Delaware County
Dewey County
Garfield County*
Grady County
Grant County
Greer County
Harper County
Jackson County
Jefferson County
Johnston County
Kingfisher County
Kiowa County
Latimer County
LeFlore County*
Lincoln County
(0.75%)
(1%)
(1%)
(1.50%)
(2%)
(.3%)
(0.50%)
(0.25%)
(1.25%)
(1%)
(1.25%)
(1%)
(0.25%)
(0.50%)
(1.25%)
(1%)
(2%)
(1%)
(0.50%)
(1%)
(0.50%)
(.10%)
(0.35%)
(0.25%)
(1%)
(1%)
(2%)
(.5%)
(2%)
(2%)
(0.50%)
(0.50%)
(1.50%)
(0.50%)
(1.25%)
(1%)
2003
$ 23,772
6,664
20,773
21,360
78,032
75,806
32,040
60,241
61,046
18,864
7,100
40,069
11,654
171,103
8,619
42,631
13,554
144,540
111,683
64,588
7,188
6,216
38,093
30,518
31,155
4,932
24,652
25,514
29,029
73,373
76,314
3,852
78,161
$ 44,964
NA
48,270
2004
$27,169
7,893
NA
42,909
84,790
94,153
57534
128,619
92,713
NA
50,878
12,059
NA
180,958
7,090
NA
70,545
156,613
71,877
105,628
7,730
NA
111,205
45,197
25,124
9,824
24,611
38,688
26,079
97,539
61,687
11,289
186,201
$ 24,590
93,322
66,213
* Number of months use tax collected at different rates not available
20
Logan County
Love County
Marshall County
Mayes County*
McClain County
McCurtain County
Murray County
Noble County*
Nowata County
Okfuskee County
Okmulgee County
Osage County
Ottawa County*
Pawnee County
Payne County
Pottawatomie County
Roger Mills County
Rogers County
Seminole County
Sequoyah County
Texas County
Tillman County
Tulsa County*
Wagoner County*
Washita County
Woods County
Woodward County
TOTAL
(1.25%)
(2%)
(1%)
(1.125%)
(1.375%)
(0.50%)
(1.25%)
(2%)
(0.25%)
(0.50%)
(1%)
(1.25%)
(0.50%)
(1%)
(1%)
(1.10%)
(1%)
(0.50%)
(1%)
(1.50%)
(1.50%)
(0.50%)
(1%)
(1%)
(1%)
(0.417%)
(1.017%)
(1.85%)
(.50%)
(0.625%)
(0.50%)
(0.20%)
2003
325,440
25,587
27,398
56,922
33,414
21,174
70,082
NA
52,975
6,700
5,599
12,487
10,800
44,717
772,782
73,673
NA
18,148
110,155
254,654
292,340
325,389
28,131
64,486
98,811
10,613
1,038,808
159,237
NA
18,591
11,945
20,126
2004
406,096
28,758
28,818
NA
100,090
38,738
158,784
19,937
50,114
NA
22,789
131,942
8,543
31,429
752,111
76,868
7,782
21,153
107,288
296,612
339,081
322,072
35,126
55,602
157,271
12,898
1,164,273
1,419,476
372,827
164,990
38,442
24,182
38,297
$ 5,527,553
$ 8,453,119
COUNTY LODGING TAX FY 2004
Effective
Date
Duration
Collections
(dollars)
FY2004
Earmarked
Purpose
Percent
Designated
County
Levy
(%)
1.
Blaine
5
April 1, 2004
Unlimited
$41,000( est.)
Fairgrounds M&O, Improvements, Marketing
100%
2.
Cimarron
5
October 2005
Unlimited
19,658(est)
Courthouse M & O and Improvements
100%
3.
Greer
5
November 2002
Unlimited
70,653.28
Co. General Fund
Revolving Fund for Economic Development
4.
Johnston
5
January 2004
5 Years
(2009)
2,807.53 (4m)
Industrial Development Authority
100%
5.
McCurtain
3
November 2002
10 Years
(2012)
99,690.80
Tourism Development
100%
6.
Marshall
5
November 2002
Unlimited
122,728.05
County Building Main. & Capital Outlay
Tourism Development
Oklahoma State University, U.S. Department of Agriculture, State and Local Governments Cooperating. Oklahoma Cooperative Extension Service offers its programs to all eligible persons regardless
of race, color, national origin, religion, sex, age or disability and is an Equal Opportunity Employer.
21
50%
50%
80%
20%