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 2053 By: Rader
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6 AS INTRODUCED
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7 An Act relating to marijuana excise tax; authorizing
7 county to levy tax; limiting tax rate; requiring
8 approval of voters; requiring resolution or
8 initiative petition for special election; prohibiting
9 subsequent election for certain period upon failure
9 to approve of levy; providing for effectiveness;
10 designating proceeds from levy to certain purpose;
10 prescribing deposit of proceeds; prescribing period
11 of levy; requiring disclosure of levy period;
11 authorizing municipality to levy tax; providing for
12 codification; and providing an effective date.
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15 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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16 SECTION 1. NEW LAW A new section of law to be codified
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17 in the Oklahoma Statutes as Section 426.2 of Title 63, unless there
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18 is created a duplication in numbering, reads as follows:
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19 A. In addition to the tax levied pursuant to Section 426 of
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20 Title 63 of the Oklahoma Statutes, any county of this state may levy
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21 a tax on retail medical marijuana sales, not to exceed ten percent
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22 (10%) of the gross amount received by the seller.
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23 B. The imposition of the tax authorized pursuant to subsection
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24 A of this section shall first be approved by a majority of the
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Req. No. 3343 Page 1
1 registered voters of the county voting thereon at a special election
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2 called by a resolution of the board of county commissioners or by
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3 initiative petition signed by not less than five percent (5%) of the
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4 registered voters of the county who were registered at the time of
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5 the last general election. Provided, if a majority of the
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6 registered voters of a county voting fail to approve the tax, the
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7 board of county commissioners shall not call another special
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8 election for such purpose for six (6) months. Any tax levied or any
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9 change in the rate of a tax levied pursuant to the provisions of
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10 this section shall become effective on the first day of the calendar
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11 quarter following approval by the voters of the county unless
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12 another effective date, which shall also be on the first day of a
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13 calendar quarter, is specified in the ordinance or resolution
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14 levying the tax or changing the rate of tax.
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15 C. Any tax which may be levied by a county pursuant to the
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16 provisions of this section shall be designated for public safety and
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17 infrastructure. The proceeds of any tax levied by a county pursuant
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18 to the provisions of this section shall be deposited in the general
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19 revenue or a public safety and infrastructure revolving fund of the
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20 county.
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21 D. The tax may be limited or unlimited in duration. The county
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22 shall identify the duration of the tax when it is presented to the
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23 voters pursuant to the provisions of subsection B of this section.
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Req. No. 3343 Page 2
1 SECTION 2. NEW LAW A new section of law to be codified
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2 in the Oklahoma Statutes as Section 2707 of Title 68, unless there
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3 is created a duplication in numbering, reads as follows:
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4 The governing body of any city or town in this state may levy
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5 and assess, pursuant to Section 2701 of Title 68 of the Oklahoma
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6 Statutes, an excise tax, not to exceed ten percent (10%), upon the
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7 gross receipts derived from the sale of medical marijuana and
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8 medical marijuana products for the purposes of funding public safety
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9 and infrastructure.
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10 SECTION 3. This act shall become effective November 1, 2026.
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12 60-2-3343 QD 1/15/2026 11:16:57 AM
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Req. No. 3343 Page 3Every fact on this page links to its source, starting with the official bill record.