OK HB2310

Increases the maximum county sales tax rate from 2% to 3.5% on gross proceeds or receipts from sales and services within a county

County sales tax must be approved by a majority of registered voters at a special election called by county commissioners or through initiative petition signed by at least 5% of registered voters

Tax proceeds must be designated for specific purposes such as regional development, economic development, education, capital improvements, county roads, or general operations

Declares an emergency, making the act effective immediately upon passage and approval rather than following the standard effective date