Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 2nd Session of the 60th Legislature (2026)
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3 SENATE BILL 1846 By: Deevers
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6 AS INTRODUCED
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7 An Act relating to excise tax; authorizing counties
7 and municipalities to levy excise tax upon the sale
8 of medical marijuana; prescribing procedures for
8 approval of excise tax; requiring a majority of
9 voters to approve levy; prohibiting election for
9 certain period if voters fail to approve levy;
10 prescribing date of effectiveness upon approval;
10 requiring initiative petitions to be in accordance
11 with certain laws; prescribing deadlines for
11 obtaining signatures and holding elections; requiring
12 state purpose for levy of tax; requiring
12 identification of the duration of the tax to voters;
13 prohibiting municipalities from redirecting funds to
13 another purpose without voter approval; creating
14 county excise tax revolving funds upon levy of
14 certain tax; providing sources of funds; providing
15 purpose for expenditures; providing for codification;
15 and providing an effective date.
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18 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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19 SECTION 1. NEW LAW A new section of law to be codified
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20 in the Oklahoma Statutes as Section 2702.2 of Title 68, unless there
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21 is created a duplication in numbering, reads as follows:
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22 A. Any municipality of this state may levy an excise tax upon
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23 the sale of medical marijuana on the gross proceeds or gross
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24 receipts derived from all sales within the municipality. Before the
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Req. No. 3465 Page 1
1 excise tax may be levied by the municipality, the imposition of the
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2 tax shall first be approved by a majority of the registered voters
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3 of the municipality voting thereon at a special election called by
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4 the city council or by initiative petition signed by not less than
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5 five percent (5%) of the registered voters of the municipality who
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6 were registered at the time of the last general election. However,
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7 if a majority of the registered voters of a municipality voting fail
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8 to approve such a tax, the city council shall not call another
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9 special election for such purpose for six (6) months. Any excise
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10 tax approved by the registered voters of a municipality shall be
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11 applicable only when the point of sale is within the territorial
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12 limits of such municipality. Any excise tax levied or any change in
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13 the rate of an excise tax levied pursuant to the provisions of this
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14 section shall become effective on the first day of the calendar
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15 quarter following approval by the voters of the municipality unless
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16 another effective date, which shall also be on the first day of a
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17 calendar quarter, is specified in the ordinance or resolution
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18 levying the excise tax or changing the rate of excise tax.
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19 B. Initiative petitions calling for a special election
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20 concerning municipality excise tax proposals shall be in accordance
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21 with Sections 2, 3, 6, 18, and 24 of Title 34 of the Oklahoma
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22 Statutes. Petitions shall be submitted to the office of the city
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23 clerk for approval as to form prior to circulation. Following
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24 approval, the petitioner shall have ninety (90) days to secure the
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Req. No. 3465 Page 2
1 required signatures. After securing the requisite number of
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2 signatures, the petitioner shall submit the petition and signatures
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3 to the city clerk. Following the verification of signatures, the
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4 city clerk shall present the petition to the city council. The
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5 special election shall be held within sixty (60) days of receipt of
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6 the petition. The ballot title presented to the voters at the
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7 special election shall be identical to the ballot as presented in
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8 the initiative petition.
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9 C. Any excise tax which may be levied by a municipality shall
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10 be designated for any lawful purpose deemed necessary to protect and
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11 promote the life, liberty, and property of the citizens within the
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12 jurisdiction.
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13 D. The duration of the tax could be limited or unlimited. The
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14 municipality shall identify the duration of the tax when it is
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15 presented to the voters pursuant to the provisions of subsections A
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16 and B of this section.
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17 E. Any municipality that levies a dedicated tax pursuant to a
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18 vote of the people for a stated purpose shall not redirect all or a
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19 portion of the dedicated tax revenue to another purpose without a
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20 vote of the people authorizing such action.
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21 F. If recreational marijuana is legalized under state law, the
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22 provisions of this section shall automatically extend to
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23 recreational marijuana at the same rates and conditions applicable
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24 to medical marijuana.
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1 SECTION 2. NEW LAW A new section of law to be codified
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2 in the Oklahoma Statutes as Section 2710 of Title 68, unless there
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3 is created a duplication in numbering, reads as follows:
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4 A. Any county of this state may levy an excise tax upon the
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5 sale of medical marijuana on the gross proceeds or gross receipts
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6 derived from all sales within the county. Before the excise tax may
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7 be levied by the county, the imposition of the tax shall first be
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8 approved by a majority of the registered voters of the county voting
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9 thereon at a special election called by the board of county
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10 commissioners or by initiative petition signed by not less than five
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11 percent (5%) of the registered voters of the county who were
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12 registered at the time of the last general election. However, if a
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13 majority of the registered voters of a county voting fails to
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14 approve such a tax, the board of county commissioners shall not call
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15 another special election for such purpose for six (6) months. Any
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16 excise tax approved by the registered voters of a county shall be
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17 applicable only when the point of sale is within the territorial
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18 limits of such county. Any excise tax levied or any change in the
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19 rate of an excise tax levied pursuant to the provisions of this
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20 section shall become effective on the first day of the calendar
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21 quarter following approval by the voters of the county unless
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22 another effective date, which shall also be on the first day of a
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23 calendar quarter, is specified in the ordinance or resolution
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24 levying the excise tax or changing the rate of excise tax.
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1 B. Initiative petitions calling for a special election
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2 concerning county excise tax proposals shall be in accordance with
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3 Sections 2, 3, 6, 18, and 24 of Title 34 of the Oklahoma Statutes.
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4 Petitions shall be submitted to the office of the county clerk for
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5 approval as to form prior to circulation. Following approval, the
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6 petitioner shall have ninety (90) days to secure the required
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7 signatures. After securing the requisite number of signatures, the
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8 petitioner shall submit the petition and signatures to the county
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9 clerk. Following the verification of signatures, the county clerk
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10 shall present the petition to the board of county commissioners.
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11 The special election shall be held within sixty (60) days of
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12 receiving the petition. The ballot title presented to the voters at
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13 the special election shall be identical to the ballot as presented
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14 in the initiative petition.
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15 C. Any excise tax which may be levied by a county shall be
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16 designated for a particular purpose.
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17 D. The duration of the tax could be limited or unlimited. The
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18 county shall identify the duration of the tax when it is presented
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19 to the voters pursuant to the provisions of subsections A and B of
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20 this section.
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21 E. There are hereby created one or more county excise tax
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22 revolving funds in each county which levies an excise tax under this
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23 section. Each revolving fund shall be designated for a particular
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24 purpose and shall consist of all monies generated by the excise tax
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1 which are designated for such purpose. Monies in the funds shall
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2 only be expended for the purposes specifically designated as
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3 required by this section. A county excise tax revolving fund shall
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4 be a continuing fund not subject to fiscal year limitations.
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5 F. If recreational marijuana is legalized under state law, the
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6 provisions of this section shall automatically extend to
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7 recreational marijuana at the same rates and conditions applicable
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8 to medical marijuana.
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9 SECTION 3. This act shall become effective November 1, 2026.
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11 60-2-3465 QD 1/14/2026 11:51:53 PM
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Req. No. 3465 Page 6Every fact on this page links to its source, starting with the official bill record.