OK HB3314

Counties may levy a public service impact tax up to 15% on retail marijuana sales by for-profit businesses, with marijuana grown by individuals on their own property and not sold being exempt

Tax requires approval by majority of county voters in a special election called by county commissioners or through initiative petition signed by at least 5% of registered voters

Tax proceeds must be deposited in the county general fund and used for county sheriffs, local police departments, local fire departments, and improvements to dilapidated properties

Oklahoma Tax Commission may contract with counties to assess, collect, and enforce the tax for a fee of 0.5% of gross collections, with 60 days notice required before any rate changes

Effective date is November 1, 2026; if voters reject the tax, no new special election can be called for 6 months