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OK HB3143
Bill
Status
5/21/2014
Primary Sponsor
Michael Jackson
Click for details
AI Summary
HB 3143 Summary
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Amends 11 O.S. 2011, Section 21-109 regarding taxation of land annexed by municipalities.
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Modifies provisions for military installations on federal property annexed on or after July 1, 1998 to exclude most municipal revenue, taxation, and regulatory ordinances from applying to such installations.
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Sales, use, and occupancy tax ordinances remain applicable to private sector activities on annexed military installations involving sale of goods, services, and hotel/motel room rentals.
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Becomes effective November 1, 2014.
Legislative Description
Cities and towns; relating taxation of annexed territory; modifying provisions related to applicability of municipal taxation and regulatory ordinances; effective date.
Revenue and Taxation
Last Action
Approved by Governor 05/21/2014
5/21/2014