Annual report

              Oklahoma Tax
Commission
Annual
Report
of the
Fiscal Year Ended
June 30, 2010
Annual Report
of the
Oklahoma Tax Commission
•
Fiscal Year
Ended June 30, 2010
Information prepared by the Accounting Division of the Management Services Division and
the Research Office of the Tax Policy Division. Designed by the Communications Division.
This publication was issued under the authority of the Oklahoma Tax Commission.
Copies have not been printed but are available at www.tax.ok.gov.
Oklahoma Tax Commission
STATE OF OKLAHOMA
2501 NORTH LINCOLN BLVD.
OKLAHOMA CITY, OK 73194-0001
THOMAS E. KEMP, Chairman
JERRY JOHNSON, Vice-Chairman
CONSTANCE IRBY, Secretary-Member
To the Honorable Brad Henry, Governor,
and Members of the Oklahoma Legislature:
On behalf of the Oklahoma Tax Commission, we are pleased to submit to you and
the legislative members our annual report for the fiscal year ended June 30, 2010.
Total collections from all sources administered by the Commission during Fiscal
Year 2010 totaled $9,471,388,376.37. Gross collections from state-levied taxes, licenses
and fees, exclusive of city/county sales and use taxes and county lodging taxes, amounted
to $7,774,909,999.71.
We remain steadfast to our mission of serving the people of Oklahoma by promoting
tax compliance through quality service and fair administration.
Respectfully submitted,
Thomas E. Kemp, Jr., Chairman
Jerry Johnson, Vice-Chairman
Constance Irby, Secretary-Member
1
Table of Contents
Background Summary of the Oklahoma Tax Commission....................................2
Oklahoma Tax Commission Organizational Chart.................................................3
Review of 2009-2010 Taxes and Collections....................................................... 4
Comparative Statement
of all Tax Collections of the Past Two Years....................................................... 12
Apportionment of Statutory Revenues................................................................16
Fiscal Year 2009-2010 Revenue and Apportionment..........................................22
The Oklahoma Tax Dollar Fiscal Year 2009-2010...............................................42
Collections from Major Tax Sources
from Fiscal Year 1977 through Fiscal Year 2010.................................................44
Background Summary
of the Oklahoma Tax Commission
The Oklahoma Tax Commission, from its inception in 1931, has been
responsible for the collection and administration of various tax sources and
the apportionment of these revenues to state funds which provide monies
for education, transportation, recreation, social welfare, and the myriad of
other services provided for the citizens of Oklahoma.
The Tax Commission is comprised of three members (Chairman, Vice-
Chairman, and Secretary-Member) who are appointed by the Governor with
the advice and consent of the State Senate and serve terms of six years
each.
It is the Commission’s responsibility to supervise the administration and
enforcement of state tax laws and the collection of a majority of all state-levied
taxes and fees.
The Commission directs the collection and distribution of the tax and
license sources under its administration and, by statute, is responsible for
apportioning such tax revenues to the various state funds. In addition, the
Oklahoma Tax Commission allocates directly to local units of government
certain state-collected levies earmarked to counties, school districts and
municipalities. On a contract basis with individual municipalities and coun-ties,
the Tax Commission is involved with the administration, collection and
distribution of city/county sales and use taxes and county lodging taxes.
2
Oklahoma Tax Commission
Organizational Chart
Commissioners
Administrator
Customer
Service
Revenue
Administration
Support
Services
Taxpayer
Assistance
Division
Tax
Policy
Division
Human
Resources
Division
Communications
Division
Information
Technology
Division
Central
Processing
Division
Motor
Vehicle
Division
Legal
Division
Account
Maintenance
Division
Ad Valorem
Division
Management
Services
Division
Compliance
Division
3
Review of 2009-2010
Taxes and Collections
Income Tax Gross Collections $ 3,266,190,476.83
Refunded $ 779,487,711.81
Net Income Tax Revenue $ 2,486,702,765.02
4
• Individual Income Tax Net $ 2,270,318,154.93
•• Single: From 1/2 of 1% of the first $1,000 of taxable income and graduated up to
$246.50 plus 5.50% of income over $8,700 for tax year 2009 (5.50% for tax year 2010).
•• Married: From 1/2 of 1% of the first $2,000 of taxable income and graduated up to
$395.00 plus 5.50% of income over $15,000 for tax year 2009 (5.50% for tax year 2010).
Taxpayers whose filing status is Head of Household use Married rates.
The starting point to arrive at Oklahoma Taxable Income is Federal Adjusted Gross Income
with certain specific exemptions.
Personal exemption: $1,000 each.
Tax Year
Standard deduction: 2009 2010
Single $4,250 $5,700
Married 8,500 11,400
Head of Household 6,375 8,400
• Corporation Income Tax Net $ 216,384,610.09
Flat Rate: 6% of Oklahoma Taxable Income.
Review of 2009-2010
Taxes and Collections, continued
5
Gross Production Taxes $ 869,129,236.51
• Severance Tax $ 857,470,763.78
The severance tax is a variable rate tax based on the average
monthly price per barrel of oil or average monthly price per mcf
of gas as determined by the Oklahoma Tax Commission. For
FY 2010, the rate for oil and gas was constant at 7%.
• Petroleum Excise Tax $ 11,658,472.73
Oil and Gas Excise Tax: 0.095 of 1% of gross value.
Sales and Use Taxes $ 2,001,955,082.18
• State Sales Tax $ 1,836,118,059.69
Rate: 4.5% on the sale or rental of tangible personal
property and from the furnishing of specific services.
• State Use Tax $ 165,837,022.49
Rate: 4.5% on sales price of tangible personal property
purchased out-of-state for use or consumption in Oklahoma.
City/County Sales and Use Tax and County Lodging Tax
(Not included above)
Collected by the Tax Commission during the fiscal year were city sales taxes totaling
$1,310,942,225.90 and county sales taxes totaling $273,597,480.10. City use tax
collections amounted to $92,463,913.79 and county use tax totaled $18,291,190.62.
County lodging taxes amounted to $1,183,566.25.
Review of 2009-2010
Taxes and Collections, continued
6
Vehicle Taxes and Licenses $ 585,806,537.28
• Aircraft Excise Tax $ 4,706,866.31
• Aircraft License Fees 389,955.20
• Drivers License Reinstatement Fees 3,250,000.00
• Motor License Agent Remittances 555,000,814.49
• Motor Vehicle Rental Tax 8,293,625.16
• Overweight Truck Permit 14,127,579.00
• Vehicle Inventory Stamps 37,697.12
Motor Fuel Taxes $ 440,655,970.90
• Gasoline Tax $ 302,482,633.39
Rate: 16 cents per gallon on all gasoline sold, withdrawn from storage
for sale or other use, and any portion used in this state of gasoline imported
in fuel tanks of vehicles used for commercial purposes.
• Special Fuel Tax $ 27,960.37
• Diesel Tax $ 107,610,102.42
Rate: 16 cents per gallon on special fuels and 13 cents per gallon on diesel
used to propel vehicles on the highway, and any portion used in this state
of such fuels imported in fuel tanks of vehicles used commercially.
• Special Fuel Decals $ 207,483.00
Rate: $50 per year in lieu of use tax on L.P.G. used to propel automobiles,
vans and pickup trucks not exceeding 1 ton capacity; $100 for same using
compressed or liquified natural gas; and $150 for those exceeding 1 ton capacity.
• Motor Fuel Special Assessment Fee $ 30,327,791.72
Rate: 1 cent per gallon on gasoline and diesel fuels. Monies used
for the removal and/or replacement of leaking underground storage tanks and
highway and road construction.
Review of 2009-2010
Taxes and Collections, continued
7
Cigarette and Tobacco Taxes and Licenses $ 268,217,889.29
• Cigarette Tax $ 179,508,095.18
Cigarettes: $1.03 per pack of 20.
• Cigarette License $ 83,854.50
Retail: $ 30 for a 3 year permit.
Wholesale: $ 25 for a 1 year permit ($250 eff. 1/2010).
Distributing Agent: $100 for a 1 year permit.
• Tobacco Products Tax $ 29,869,155.67
Little Cigars (cigarette size): 72 cents per pack of 20 ($0.036 each).
Large Cigars (3 lbs. Per M or more): 12 cents each.
Smoking Tobacco: 80% of factory list price.
Chewing Tobacco: 60% of factory list price.
• Tobacco License $ 137,700.00
A $5 annual fee is required of all tobacco handlers through Dec. 31, 2009.
Effective Jan. 1, 2010 this changed as follows:
Retail: $ 30 for a 3 year permit.
Wholesale: $250 for a 1 year permit.
Distributing Agent: $100 for a 1 year permit.
• Tribal Cigarette/Tobacco Payments $ 39,555,515.18
Non-compacting tribally owned/licensed stores: 75% of cigarette/tobacco
excise taxes imposed by the State.
Compacting tribally owned/licensed stores: Excise tax rates as provided by
each Tribal/State compact.
• State/Tribal Compact Stamps $ 19,063,568.76
Roll: $0.66500 per stamp.
Sheet: $0.83175 per stamp.
Review of 2009-2010
Taxes and Collections, continued
8
Beverage Taxes and Licenses $ 91,641,909.72
• Alcoholic Beverage Tax $ 32,588,698.20
Distilled spirits: $ 1.47 per liter.
Light wines: $ 0.19 per liter.
Wine more than 14% alcohol: $ 0.19 per liter.
Sparkling wines: $ 0.55 per liter.
Strong beer: $12.50 per barrel.
• Beverage Tax $ 25,275,030.07
Beer 3.2% or less: $11.25 per 31-gallon barrel.
• Beverage License (3.2% Beer) $ 1,192,197.82
Retailer Manufacturer (Brew Pub): $650
Manufacturer: $500
Wholesale: $250
Retail (3 year permit):
On-premise draught: $500
On-premise cans and bottles only: $350
Off-premise cans and bottles only: $230
• Mixed Beverage Gross Receipts Tax $ 32,585,983.63
A tax at the rate of 13.5% is levied on the total gross receipts
from the sale, preparation or service of mixed beverages; ice or
nonalcoholic beverages to be mixed with alcoholic beverages;
admission charges to mixed beverage establishments; and on
the total retail value of complimentary or discounted mixed
beverages.
Review of 2009-2010
Taxes and Collections, continued
9
Estate Tax $ 25,650,327.06
Estates passing to surviving spouse are exempt except for any credit from the federal govern-ment
which must be paid to the State. The exemption for all heirs was $3,000,000 in calendar
year 2009. Heirs are taxed at rates of one-half of one percent on the first $10,000 and gradu-ate
up to 10% for net estates over $10 million.
Franchise Tax and Registered Agent Fees $ 47,610,979.71
• Franchise Tax
Rate: $1.25 for each $1,000 or fraction thereof used
or invested in an Oklahoma business enterprise.
Maximum Levy: $20,000
Minimum Levy: $250
• Registered Agent Fee
Foreign corporations are assessed $100 per year for domestic representation
by the Secretary of State.
Rural Electric Cooperative Tax and License $ 30,572,853.14
• Tax: 2% of gross receipts from the sale of electric service. $ 30,568,193.09
• License: $1.00 for each 100 customers or fraction thereof. $ 4,660.05
Realty Transfer Tax $ 11,323,938.74
• Documentary Stamps: $0.75 for each $500 or fraction thereof in excess
of $100 of the value of real estate transferred by a proper conveyance instrument.
10 (continued on page 11)
Review of 2009-2010
Taxes and Collections, continued
Miscellaneous Taxes, Fees, Licenses
and Special Accounts..................................................................$ 136,154,798.35
• Admission Fees..........................................................................$ 0.00
• Bingo Tax...................................................................................... 146,341.35
• Charity Games Tax....................................................................... 50,882.30
• Coin-Operated Device Decals & Distributor Permits.................... 3,409,590.79
• Computer Enhancement Fund..................................................... 8,266,951.92
• Controlled Dangerous Substance Tax Stamps............................. 70.00
• Driving Record Fee....................................................................... 768,684.00
• Energy Resources Assessment................................................... 12,424,815.67
• Farm Implement Tax Stamps........................................................ 6,615.96
• Fireworks Licenses....................................................................... 49,020.00
• Freight Car Tax............................................................................. 530,685.44
• Group Self-Insurance Premium Tax............................................. 251.15
• Horse Track Gaming..................................................................... 13,817,505.07
• Income Tax Check-Offs................................................................ 204,742.18
• Individual Self-Insurance Premium Tax ....................................... 18,078.13
• Marginal Well Fee........................................................................ 578,524.52
• Multiple Injury Trust Fund............................................................. 23,730,462.67
• Occupational Health and Safety Tax............................................ 2,798,714.90
• Organ Donor Program.................................................................. 183,641.95
• OTC Reimbursements.................................................................. 13,394,154.93
• Pari-Mutuel Tax............................................................................. 1,288,540.88
* City/county sales and use taxes and county lodging taxes are not included.
11
Review of 2009-2010
Taxes and Collections, continued
Miscellaneous Taxes, Fees, Licenses
and Special Accounts • Continued
• Pick Six/Seven Wager Tax............................................................ 29,979.30
• Printing and Revolving Fund........................................................ 2,620,690.29
• Public Service Penalties............................................................... 326,466.00
• Sales Tax Permits......................................................................... 640,210.99
• Sales Tax Vendors List................................................................. 1,500.00
• Service Charge Fee...................................................................... 62,847.57
• Tax Security Fund......................................................................... 1,972,431.45
• Telephone Surcharge................................................................... 849,771.93
• Tourism Gross Receipts Tax......................................................... 24,982.00
• Transport and Reclaimer License Fees........................................ 44,688.68
• Unclassified Receipts................................................................... (475,816.70)
• Warrant Intercept Account............................................................ 29,444,043.76
• Warrant Release Filing Fee.......................................................... 48,287.79
• Waste Tire Recycling Fee............................................................. 5,601,322.55
• Wire Transmitter Fee.................................................................... 5,712,917.27
• Workers Compensation Insurance Premium Tax......................... 7,582,201.66
Grand Total Collections*..........................................$ 7,774,909,999.71
Admission Fees........................................................ $ 0.00 $ 0.00
Aircraft Excise Tax.................................................... 4,706,866.31 4,156,234.06
Aircraft License Fees................................................ 389,955.20 463,907.64
Alcoholic Beverage Tax............................................ 32,588,698.20 32,460,352.97
Beverage License..................................................... 1,192,197.82 904,929.31
Beverage Tax........................................................... 25,275,030.07 26,183,338.93
Bingo Tax.................................................................. 146,341.35 194,364.14
Charity Games Tax................................................... 50,882.30 50,314.49
Cigarette License..................................................... 83,854.50 55,446.80
Cigarette Tax............................................................ 179,508,095.18 182,677,459.25
Coin-Operated Device Decals/Distributor Permits... 3,409,590.79 3,225,215.96
Computer Enhancement Fund................................. 8,266,951.92 296,399.70
Controlled Dangerous Substance Tax Stamps......... 70.00 150.00
Diesel Fuel Tax......................................................... 107,610,102.42 114,051,431.20
Documentary Stamp Tax.......................................... 11,323,938.74 12,849,062.08
Drivers License Reinstatement Fee......................... 3,250,000.00 2,750,000.00
Drivers Record Fee.................................................. 768,684.00 848,268.00
Energy Resources Assessment............................... 12,424,815.67 16,500,801.70
Estate Tax................................................................. 25,650,327.06 43,864,213.57
Farm Implement Tax Stamps................................... 6,615.96 7,981.76
Fireworks License.................................................... 49,020.00 48,980.00
Franchise Tax........................................................... 47,610,979.71 49,256,040.31
Comparative Statement
of All Tax Collections
of the Past Two Years
Fiscal Year
2009-2010
Fiscal Year
2008-2009
12 (continued on page 13)
Freight Car Tax......................................................... $ 530,685.44 $ 707,693.54
Gasoline Tax............................................................. 302,482,633.39 305,202,959.77
Group Self-Insurance Premium Tax......................... 251.15 2,431.51
Horse Track Gaming................................................ 13,817,505.07 13,771,549.67
Income Tax - Individual............................................. 2,909,159,734.86 3,250,058,797.20
Income Tax - Corporate............................................ 357,030,741.97 464,964,842.39
Income Tax - Check-Offs.......................................... 204,742.18 217,905.11
Individual Self-Insurance Premium Tax.................... 18,078.13 8,912.90
Marginal Well Fee.................................................... 578,524.52 598,837.90
Mixed Beverage Gross Receipts Tax....................... 32,585,983.63 31,790,670.71
Motor Fuel Special Assessment Fee........................ 30,327,791.72 24,130,720.31
Motor License Agent Remittances........................... 555,000,814.49 557,552,368.21
Motor Vehicle Rental Tax.......................................... 8,293,625.16 8,854,196.12
Occupational Health & Safety Tax............................ 2,798,714.90 2,540,668.24
Oklahoma Tax Commission Reimbursements......... 13,394,154.93 28,984,521.18
Organ Donor Program.............................................. 183,641.95 150,291.54
Overweight Truck Permits........................................ 14,127,579.00 14,811,551.00
Pari-Mutuel Tax........................................................ 1,288,540.88 1,629,873.58
Petroleum Excise Tax............................................... 11,658,472.73 15,572,801.90
Pick Six/Seven Wager.............................................. 29,979.30 17,895.56
Rural Electric Co-op License.................................... 4,660.05 3,936.20
Comparative Statement
of All Tax Collections
of the Past Two Years, continued
13 (continued on page 14)
Fiscal Year
2009-2010
Fiscal Year
2008-2009
Rural Electric Co-op Tax........................................... $ 30,568,193.09 $ 31,983,843.70
Sales Tax.................................................................. 1,836,118,059.69 2,015,216,791.35
Sales Tax Permits..................................................... 640,210.99 621,103.08
Sales Tax Vendors List............................................. 1,500.00 1,650.00
Service Charge Fee................................................. 62,847.57 64,922.81
Severance Tax.......................................................... 857,470,763.78 1,158,639,144.86
Special Fuel Decals.................................................. 207,483.00 215,823.01
Special Fuel Tax....................................................... 27,960.37 39,179.53
State/Tribal Compact Stamps.................................. 19,063,568.76 13,114,537.48
Telephone Surcharge............................................... 849,771.93 888,794.51
Tobacco Products License....................................... 137,700.00 675.00
Tobacco Products Tax.............................................. 29,869,155.67 28,359,166.56
Tourism Gross Receipts Tax..................................... 24,982.00 54,595.23
Transport & Reclaimer Permits................................ 44,688.68 26,544.69
Tribal Cigarette/Tobacco Payments......................... 39,555,515.18 47,447,311.05
Use Tax.................................................................... 165,837,022.49 204,948,791.86
Vehicle Revenue Tax Stamps................................... 37,697.12 38,600.48
Warrant Release Filing Fee...................................... 48,287.79 49,308.24
Waste Tire Recycling Fee........................................ 5,601,322.55 5,527,346.70
Wire Transmitter Fee................................................ 5,712,917.27 N.A.
Workers Comp. Insurance Premium Tax.................. 7,582,201.66 7,575,685.74
Total Tax, License, Fee and Permit Collections $ 7,717,291,722.24 $ 8,727,232,132.29
14 (continued on page 15)
Fiscal Year
2009-2010
Fiscal Year
2008-2009
Comparative Statement
of All Tax Collections
of the Past Two Years, continued
Miscellaneous Accounts
Multiple Injury Trust Fund......................................... $ 23,730,462.67 $ 23,244,680.59
Printing & Revolving Fund........................................ 2,620,690.29 1,098,654.36
Public Service Penalties........................................... 326,466.00 1,436.00
Tax Security Fund..................................................... 1,972,431.45 962,379.31
Unclassified Receipts............................................... (475,816.70) 964,692.30
Warrant Intercept Account........................................ 29,444,043.76 29,661,605.67
Total Miscellaneous Collections........................... $ 57,618,277.47 $ 55,933,448.23
Grand Total Collections*...................................... $ 7,774,909,999.71 $ 8,783,165,580.52
* City/county sales and use taxes and county lodging taxes are not included.
N.A. = Not Applicable
15
Fiscal Year
2009-2010
Fiscal Year
2008-2009
Comparative Statement
of All Tax Collections
of the Past Two Years, continued
Apportionment
of Statutory Revenues
16
Ad Valorem Reimbursement Fund........................... $ 24,337,203.80 $ 28,803,958.07
Adoption Creates Families....................................... 1,475.00 1,575.00
Ag-N-Class Fund...................................................... 5,160.00 6,336.00
Animal Friendly Revolving Fund............................... 8,400.00 7,740.00
Attorney General Revolving Fund............................ 260.00 280.00
Belle Maxine Hilliard Breast & Cervical Cancer Fund 890,909.69 902,632.47
Blind and Deaf Fund................................................ 23.00 2,569.00
Boy Scouts of America............................................. 1,100.00 1,300.00
Breast Cancer Fund................................................. 45,061.00 46,311.02
Cancer Center Service Revolving Fund................... 6,251,936.20 6,334,172.74
Capital Improvement Program................................. 1,543.00 10,518.00
Child Abuse Prevention Fund................................... 1,240.00 1,520.00
Children’s Hospital Safe Kids Fund.......................... 60.00 100.00
Choose Life Assistance Revolving Fund.................. 8,440.00 8,780.00
Circuit Engineering District Revolving Fund............. 572,748.19 250,564.67
Cities and Counties.................................................. 22,108,509.21 22,391,602.66
Cities and Towns...................................................... 34,428,603.95 34,298,277.90
Colleges and Universities......................................... 190,160.00 189,240.00
Color Oklahoma Revolving Fund............................. 6,100.00 6,120.00
Commission on Marginally Producing Wells Fund... 561,168.80 580,872.76
Common Education Technical Fund......................... 47,372,298.56 47,372,298.56
Community-Based Substance Abuse Rev. Fund..... 524,600.00 428,600.00
Community Water Infra-Structure Dev. Rev. Fund... 2,627,701.44 2,627,701.44
Computer Enhancement Fund................................. 13,266,951.92 296,399.70
Conservation Commission Infra-Structure
Revolving Fund.................................................. 2,627,701.44 2,627,701.44
(continued on page 17)
Fiscal Year
2009-2010
Fiscal Year
2008-2009
Apportionment
of Statutory Revenues, continued
17
Corporation Commission Fund................................. $ 1,000,000.00 $ 1,000,000.00
Corporation Commission Plugging Fund................. 1,216,106.07 1,585,548.88
Corporation Commission Storage Tank Regulation
Revolving Fund.................................................. 0.00 0.00
Counties for Ad Valorem Distribution........................ 0.00 2,291.00
Counties for Bridge & Road Improvement Fund...... 2,225,968.25 N.A.
Counties for County Clerks...................................... 64,389.00 76,206.00
Counties for County Government............................. 5,014,282.39 5,014,282.39
Counties for EMT’s/EMT Death Benefit Rev. Fund 1/10 4,120.00 3,960.00
Counties for Roads................................................... 218,364,160.74 236,340,184.17
County Bridge and Road Fund................................. 25,159,684.03 26,543,205.65
County Fair Enhancement Fund.............................. 4.00 248.00
County Improvement Road and Bridge Rev. Fund... 80,184,861.12 54,747,908.32
County Road Fund................................................... 15,664,156.71 15,664,156.71
County Road Improvement Revolving Fund............ 21,921,058.19 21,921,058.19
Court Appointed Special Advocates......................... 21,146.00 21,562.00
Dept. of Environmental Quality Revolving Fund...... 2,518,879.93 2,632,859.12
Dept. of Public Safety Revolving Fund..................... 596,193.45 598,796.93
Dept. of Public Safety Patrol Vehicle Fund.............. 850,000.00 850,000.00
DPS Imaging System Revolving Fund..................... 5,436,190.75 5,228,253.75
Drug Abuse Education Revolving Fund................... 70.00 150.00
Drug Money Laundering & Wire Transm. Rev. Fund 5,712,917.27 N.A.
Education Reform Revolving Fund.......................... 441,616,031.72 509,422,298.91
Energy Resources Revolving Fund.......................... 12,400,815.67 16,476,801.70
Environmental Education Revolving Fund............... 11,952.00 12,960.00
Firemans Museum & Building Memorial Fund......... 70,440.00 68,880.00
(continued on page 18)
Fiscal Year
2009-2010
Fiscal Year
2008-2009
18
4-H Club................................................................... $ 520.00 $ 580.00
General Revenue Fund............................................ 4,357,702,630.84 5,255,374,750.99
Global War on Terrorism........................................... 1,640.00 5,500.00
Health Employee & Economy Improvement............ 44,635,821.00 45,222,963.90
Heartland Scholarship Fund..................................... 1,360.00 1,620.00
High Priority State Bridge Revolving Fund............... 5,933,377.62 5,876,106.70
Higher Education Capital Fund................................ 47,372,298.56 47,372,298.56
Higher Education Revolving Fund............................ 312.80 328.90
Historical Society Revolving Fund............................ 600.00 740.00
Indigent Health Care Revolving Fund...................... 25,169.00 26,488.00
Individual Self-Insur. Guaranty Fund........................ 13,067.43 8,738.05
Interstate Oil Compact Fund.................................... 789,065.64 1,028,387.28
Jr. Livestock Auction Scholarship Fund.................... 4.00 361.00
Lions Club Service Foundation................................ 230.00 250.00
March of Dimes........................................................ 300.00 320.00
Mental Health and Substance Abuse Fund.............. 5,357,954.15 5,428,409.33
Mental Retardation Revolving Fund......................... 28,524.00 28,386.00
Motor Vehicle Drivers Education Fund..................... 900,000.00 900,000.00
Multiple Injury Trust Fund......................................... 20,890,504.75 20,400,825.68
NASCAR Racing Plates........................................... 3,537.40 3,693.80
National Stock Car Association................................ 307.60 321.20
OKC Bombing Memorial Fund................................. 2.00 96.00
Okla. Dept. of Career & Tech. Educ. Ag. Rev. Fund - FFA 640.00 860.00
Oklahoma Aeronautics Revolving Fund................... 5,140,173.05 4,661,687.69
Oklahoma Building Bonds Sinking Fund.................. 39,933,183.45 40,412,872.31
Oklahoma Capitol and Centennial Comm. Rev. Fund 840.00 1,160.00
Oklahoma Common Schools.................................... 5.00 1,621.00
(continued on page 19)
Apportionment
of Statutory Revenues, continued
Fiscal Year
2009-2010
Fiscal Year
2008-2009
19
(b)
Oklahoma Emergency Response System
Stabilization and Improvement Rev. Fund.......... $ 826,559.14 $ 1,058,699.35
Oklahoma Film Enhancement Rebate
Prog. Revolving Fund......................................... 481,300.35 N.A.
Oklahoma Health Care Authority.............................. 53,380,418.87 54,082,610.11
Oklahoma Higher Learning Access Trust................. 0.00 0.00
Oklahoma Law Enforcement Retirement Fund........ 7,484,695.20 7,658,174.56
Oklahoma Leukemia and Lymphoma Rev. Fund..... 15,109.00 13,334.00
Oklahoma Pet Over-Population Fund...................... 27,671.05 28,823.02
Oklahoma Road and Highway Maintenance............ 24.00 2,199.00
Oklahoma Silver Haired Legislature and
Alumni Association Program............................... 3,038.13 1,762.00
Oklahoma Student Aid Revolving Fund................... 47,372,298.56 47,372,298.56
Oklahoma Tax Commission Fund............................ 23,191,157.46 23,524,014.27
Oklahoma Tax Commission Reimbursement Fund 16,799,316.54 33,008,504.44
Oklahoma Teachers Retirement System.................. 221,528,851.49 253,558,505.76
Oklahoma Tourism & Passenger Rail Rev. Fund..... 2,850,000.00 2,850,000.00
Oklahoma Tourism Capital Improvement Rev. Fund 11,699,319.98 12,851,376.11
Oklahoma Tourism Promotion Revolving Fund........ 0.00 2,857.51
Oklahoma Tourism Revolving Fund......................... 6,580,867.48 7,228,899.06
Organ Donor Revolving Fund ................................. 181,806.75 148,829.89
OSU Osteopathic Medicine Revolving Fund............ 6,251,936.20 6,334,172.74
Participating Tribes................................................... 19,392,904.46 19,305,618.47
Patriot License.......................................................... 9,240.00 8,100.00
Petroleum Storage Tank Indemnity Fund................. 19,275,387.75 20,629,385.93
Public Employees Safety Fund................................ 1,275,000.00 1,411,987.31
Public Transit Revolving Fund.................................. 3,850,000.00 3,850,000.00
(continued on page 20)
(a)
Apportionment
of Statutory Revenues, continued
Fiscal Year
2009-2010
Fiscal Year
2008-2009
20
Qualified Aircraft Mfr. Ad Valorem Rebate................ $ 0.00 $ 310,802.00
Quarter Horse Revolving Fund................................. 2,820.00 2,840.00
Railroad Maintenance Revolving Fund.................... 530,685.44 707,693.54
Rebuild Okla. Access & Driver Safety Fund............. 185,000,000.00 155,000,000.00
Retirement of Capitol Dome Debt............................ 299.00 2,921.00
Returned to Counties - Admission Fees................... 0.00 0.00
Returned to Counties - Aircraft Mfg. Fees ............... 500.00 750.00
School Districts......................................................... 309,236,505.84 329,844,602.62
Special Occupational Health and Safety Fund......... 2,784,924.02 2,531,793.11
Special Prog. Assis. Rev. Fund Realtors License.... 8,060.00 11,480.00
State Transportation Fund........................................ 203,319,686.47 201,819,865.85
Support Oklahoma Medicaid Program..................... 14.00 1,992.00
Support Oklahoma National Guard.......................... 19,172.00 19,069.00
Support Our Troops Supporters............................... 1,375.00 2,950.00
Support Program for Regional Food Banks............. 39,954.00 34,192.00
Telecommunications for Hearing Impaired
Revolving Fund.................................................. 838,201.96 888,730.91
Tobacco Prevention & Cessation Revolving Fund... 1,334,828.10 1,352,382.95
Tourism and Recreation Capital Expenditure
Revolving Fund.................................................. 2,627,701.44 2,627,701.44
Tourism Department Rev. Fund - Route 66.............. 4,680.00 4,860.00
Tourism Department Rev. Fund - State Parks.......... 5,957.00 5,681.00
Trauma Care Assistance Revolving Fund................ 17,890,659.35 17,791,866.56
Tribal Trust Account 1695T....................................... 12,115,391.86 14,832,415.35
Tulsa Reconciliation Education & Scholarship Fund 0.00 6.00
Turnpike Authority Trust Fund.................................. 41,643,094.58 41,060,812.42
Apportionment
of Statutory Revenues, continued
Fiscal Year
2009-2010
Fiscal Year
2008-2009
(continued on page 21)
Apportionment
of Statutory Revenues, continued
Fiscal Year
2009-2010
Fiscal Year
2008-2009
U.S. Olympic Committee.......................................... $ 2,783.00 $ 3,864.00
Urban Forest & Beauty Revolving Fund................... 3,180.00 2,180.00
Vocational-Technical Fund....................................... 637,812.80 706,322.52
Waste Tire Recycling Indemnity Fund...................... 5,136,321.78 5,076,165.27
Weigh Station Improvement Revolving Fund........... 6,000,000.00 6,000,000.00
Wildlife Conservation Fund...................................... 160,369.72 164,573.09
Wildlife Diversity Fund.............................................. 120,664.00 133,793.07
Workers Compensation Fraud Unit Fund................. 637,500.00 705,993.62
(a) Includes $17,002,036.31 apportioned to O.T.C. Fund from city/county sales/use and county lodging tax retention fees.
(b) Includes $17,908,414.49 apportioned to O.T.C. Fund from city/county sales/use and county lodging tax retention fees.
N.A. = Not Applicable
Total Apportionment............................................. $ 6,757,204,894.55 $ 7,748,746,600.95
21
Admission Fees....................$ 0.00 Cities and Towns................... $ 0.00
County Government............... 0.00
Aircraft Excise Tax...............$ 4,706,866.31 Oklahoma Aeronautics
Revolving Fund................. $ 4,695,452.35
Refunded................................ 11,413.96
Aircraft License....................$ 389,955.20 Counties-Aircraft Mfg. Fees $ 500.00
Cancelled Vouchers............. 1,840.00 General Revenue Fund.......... 11,049.40
Oklahoma Aeronautics
Revolving Fund................... 357,263.92
Refunded................................ 22,981.88
Alcoholic Beverage Tax.......$ 32,588,698.20 Cities and Towns................... $ 10,462,842.21
Cancelled Vouchers............. 22,460.89 General Revenue Fund.......... 20,925,684.43
Oklahoma Tax Comm. Fund... 970,779.17
Refunded................................ 251,853.28
Beverage License.................$ 1,192,197.82 Community-Based Substance
Abuse Revolving Fund...... $ 524,600.00
General Revenue Fund.......... 644,420.43
Refunded................................ 23,177.39
Beverage Tax........................$ 25,275,030.07 General Revenue Fund........ $ 25,275,030.07
Bingo Tax..............................$ 146,341.35 General Revenue Fund........ $ 146,341.35
Fiscal Year 2009-2010
Revenue and Apportionment
Where It Came From Where It Went
22
23
Fiscal Year 2009-2010
Revenue and Apportionment, continued
Charity Games Tax...............$ 50,882.30 General Revenue Fund........ $ 50,882.30
Cigarette License.................$ 83,854.50 General Revenue Fund........ $ 18,439.88
Okla. Tax Commission
Reimbursement Fund.......... 64,064.62
Refunded................................ 1,350.00
Where It Came From Where It Went
Cigarette Tax:
Original Rate Collections...$ 40,326,634.18
Original Rate Transfer/Audit
Adjustment....................... (375,559.43)
New Rate Collections.......... 139,566,726.85
New Rate Adjustments........ (9,706.42)
Belle Maxine Hilliard Breast and
Cervical Cancer Fund.........$ 613,777.13
Cancer Center Service
Revolving Fund.................... 4,310,389.11
Cities and Counties.................. 19,808,260.59
Education Reform Rev. Fund... 2,887,542.20
General Revenue Fund............ 23,518,822.08
Health Employee and Economy
Improvement Fund............... 30,772,551.32
Mental Health and Substance
Abuse Fund......................... 3,696,612.01
Oklahoma Building Bonds
Sinking Fund........................ 39,933,183.45
Oklahoma Emergency Response
System Stabilization &
Improvement Revolving Fund 611,754.75
Oklahoma Health Care
Authority.............................. 36,798,726.34
OSU Osteopathic Medicine
Revolving Fund.................... 4,310,389.11
(continued on page 24)
24
Coin-Operated Device Decals
and Distributor Permits...... $ 3,409,590.79 General Revenue Fund........ $ 3,408,690.79
Cancelled Vouchers....... 75.00 Refunded................................ 975.00
Computer Enhancement Computer Enhancement
Fund...................................$ 8,266,951.92 Fund.................................. $ 13,266,951.92
Transfer.......................... 5,000,000.00
Controlled Dangerous Drug Abuse Education
Substance Tax..................$ 70.00 Revolving Fund................. $ 70.00
County Lodging Tax.............$ 1,183,566.25 #1695B to Counties.............. $ 1,170,557.11
Cancelled Vouchers............ 10.39 Oklahoma Tax Comm. Fund... 11,823.81
Interest Earned.................... 1,582.34 Interest to Counties................ 1,582.34
Refunded................................ 1,195.72
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
Cigarette Tax - continued... Teachers Retirement System
Fund..................................... 1,394,947.93
Tobacco Prevention and
Cessation Revolving Fund... 920,665.65
Trauma Care Assistance
Revolving Fund.................... 9,850,354.72
Refunded.................................. 80,118.79
25
Diesel Fuel Excise Tax.........$ 107,610,102.42 Circuit Engineering Dist.
Cancelled Vouchers............ 24,826.31 Revolving Fund................ $ 41,555.16
Transfer............................... (78,323.69) Counties for Roads................. 29,005,879.42
County Bridge & Road Fund... 3,350,192.84
County Bridge and
Road Fund (Resolution)..... 177,078.10
County Bridge & Road
Improvement Fund............. 290,886.14
High Priority State Bridge
Revolving Fund.................. 1,333,036.85
Participating Tribes................. 4,566,059.56
State Transportation Fund...... 62,703,302.23
Refunded................................ 6,088,614.74
Documentary Stamp Tax.....$ 11,323,938.74 General Revenue Fund........ $ 11,321,014.44
Cancelled Vouchers............ 15.68 Refunded................................ 2,939.98
Driving Record Fee..............$ 768,684.00 General Revenue Fund......... $ 768,684.00
Energy Resources Energy Resources Revolving
Assessment ................... $ 12,424,815.67 Fund......................................$ 12,400,815.67
Oklahoma Tax Comm. Fund.... 24,000.00
Estate Tax..............................$ 25,650,327.06 General Revenue Fund......... $ 22,702,024.10
Cancelled Vouchers............. 16,105.69 Refunded................................. 2,964,408.65
Farm Implement Tax Stamps $ 6,615.96 General Revenue Fund......... $ 6,615.96
Fireworks License................$ 49,020.00 General Revenue Fund......... $ 48,320.00
Refunded................................. 700.00
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
Where It Came From Where It Went
Franchise Tax.......................$ 47,610,979.71 General Revenue Fund......... $ 46,406,857.47
Cancelled Vouchers............. 208,323.38 Refunded................................. 1,412,445.62
Freight Car Tax.....................$ 530,685.44 Railroad Maint. Rev. Fund..... $ 530,685.44
Gasoline Tax.........................$ 302,482,633.39 Circuit Engineering District
Cancelled Vouchers............ 85,461.26 Revolving Fund.................. $ 336,064.13
Cities and Towns...................... 5,308,085.50
Counties for Roads.................. 84,608,325.61
County Bridge & Road Fund.... 6,780,863.80
County Bridge & Road Fund
(Resolution)......................... 420,126.55
County Bridge & Road
Improvement Fund.............. 569,179.89
General Revenue Fund........... 1,287,930.72
High Priority State Bridge
Revolving Fund................... 4,600,340.77
Oklahoma Aero. Rev. Fund...... 87,456.78
Participating Tribes.................. 13,485,173.55
Public Transit Revolving Fund 850,000.00
State Transportation Fund...... 138,843,881.58
Tourism & Passenger Rail
Revolving Fund................... 850,000.00
Turnpike Authority Trust Fund 41,643,094.58
Refunded................................ 2,897,571.19
Group Self-Insurance
Premium Tax................... $ 251.15 Refunded.............................. $ 211.20
Balance, July 1, 2009...... 38,905.39 Reserve*................................. 38,945.34
Horsetrack Gaming............ $ 13,817,505.07 Education Reform Rev. Fund.... $ 12,159,404.46
General Revenue Fund.......... 1,658,100.61
Fiscal Year 2009-2010
Revenue and Apportionment, continued
26
Income Tax - Corporate..... $ 357,030,741.97 Ad Valorem Reim. Fund........ $ 2,163,995.86
Educ. Reform Revolving Fund 35,705,931.51
General Revenue Fund.......... 167,709,678.21
Teachers Retirement Fund..... 10,819,979.23
Refunded Net of Cancelled
Vouchers............................. 140,631,157.16
Income Tax - Individual...... $ 2,909,159,734.86 Ad Valorem Reim. Fund........ $ 22,173,207.94
Balance, July 1, 2009...... 1,920,249.95 Education Reform Rev. Fund 184,924,554.04
Transfer........................... 15,583.83 General Revenue Fund ....... 1,708,875,689.81
Oklahoma Film Enhancement
Rebate Prog. Rev. Fund..... 481,300.35
Okla. Tourism & Passenger
Rail Revolving Fund........... 2,000,000.00
Public Transit Rev. Fund......... 3,000,000.00
Qualified Aircraft Manufacturer
Ad Valorem Rebate.............. 0.00
Rebuild Okla. Access & Driver
Safety Fund........................ 185,000,000.00
Teachers Retirement Fund..... 110,866,039.59
Refunded Net of Cancelled
Vouchers............................. 617,461,084.04
Quality Jobs Program
Incentive Leverage Funds 7,461,742.37
Transfer to 1695Q................... 56,026,503.17
Transfer to 1695W.................. 12,809,616.24
Reserve*................................. 15,831.09
Income Tax Check-Offs...... $ 204,742.18 Blind & Deaf Fund................. $ 23.00
Bombing Memorial Fund......... 2.00
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
27 (continued on page 28)
Income Tax Check-Offs - continued... Breast Cancer Fund................ 30,501.00
Capital Improvement Program 1,543.00
County Fair Enhancement Fund.. 4.00
Court Appointed Special Advocates 21,146.00
Indigent Health Care................ 25,169.00
Jr. Livestock Auction
Scholarship Fund................ 4.00
Oklahoma Common Schools... 5.00
Okla. Leukemia & Lymphoma
Revolving Fund.................. 15,109.00
Okla. Pet Overpopulation Fund... 23,111.05
Okla. Road & Highway
Maintenance Fund.............. 24.00
Okla. Silver-Haired Legislature
& Alumni Assoc. Program... 3,038.13
Retirement of Capitol Dome Debt 299.00
Support Okla. Medicaid Program.. 14.00
Support Okla. Natl. Guard....... 19,172.00
Support Program for Regional
Food Banks........................ 39,954.00
Tulsa Reconciliation Educ. &
Scholarship Fund................ 0.00
Wildlife Diversity Fund............. 25,624.00
Individual Self-Insurance Individual Self-Insured
Premium Tax.......................$ 18,078.13 Guaranty Fund.................... $ 13,067.43
Cancelled Vouchers............ 211.20 Refunded................................. 1,176.20
Reserve*.................................. 4,045.70
Marginal Well Fee...................$ 578,524.52 Commission on Marginal
Producing Wells.................. $ 561,168.80
Oklahoma Tax Comm. Fund.... 17,355.72
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
28
29
Mixed Beverage Gross
Receipts Tax.....................$ 32,585,983.63 General Revenue Fund........ $ 32,432,434.51
Cancelled Vouchers............ 52,659.29 Refunded................................ 206,208.41
Motor Vehicle Collections:
Motor Lic. Agent Remits....$ 555,000,814.49 Cities and Towns................... $ 18,657,676.24
Motor Vehicle Rental Tax..... 8,293,625.16 Counties for Roads................. 43,842,116.40
Drivers Lic. Reinstatement Fee 3,250,000.00 County Government............... 5,014,282.39
Overweight Truck Permits... 14,127,579.00 County Improvement
Cancelled Vouchers............ 10,066.52 Road & Bridge Rev. Fund... 80,184,861.12
County Road Fund................. 15,664,156.71
County Road Improvement
Revolving Fund................... 21,921,058.19
DPS Imaging System
Revolving Fund................... 5,436,190.75
DPS Patrol Vehicle Fund........ 850,000.00
General Revenue Fund.......... 147,270,314.13
M.V. Driver Education Fund..... 900,000.00
Oklahoma Law Enforcement
Retirement Fund.................. 7,478,615.20
Oklahoma Tax Comm. Fund.... 3,953,216.93
OTC Reimbursement Fund..... 2,883,526.14
Public Safety Revolving Fund 594,490.00
School Districts........................ 219,333,114.44
State Transportation Fund....... 1,657,153.78
Trauma Care Assistance
Revolving Fund..................... 3,540,617.50
Wildlife Conservation Fund...... 160,369.72
Refunded................................. 539,445.65
Transfer................................... 800,879.88
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
Motor Fuel Special
Assessment Fee...............$ 30,327,791.72 Corporation Comm. Fund...... $ 1,000,000.00
Cancelled Vouchers............ 3,353.14 Corporation Comm. Storage
Tank Regulation Rev. Fund 0.00
Dept. of Environmental
Quality Revolving Fund....... 2,197,859.82
Payments to Tribes.................. 1,341,671.35
Petroleum Storage Tank
Indemnity Fund.................... 19,275,387.75
State Transportation Fund....... 0.00
Weigh Station Improvement
Revolving Fund.................... 6,000,000.00
Refunded................................. 516,225.94
Multiple Injury Trust Fund....$ 23,730,462.67 Multiple Injury Trust Fund..... $ 20,890,504.75
Pub. Employees Safety Fund.... 1,275,000.00
Vocational-Technical Fund...... 637,500.00
Workers Compensation
Fraud Unit Fund.................. 637,500.00
Refunded................................ 289,957.92
NASCAR License Plates
Transfer.............................$ 15,380.00 General Revenue Fund......... $ 1,885.00
NASCAR Racing Plates.......... 3,537.40
National Stock Car Association 307.60
OTC Reimbursement Fund..... 9,650.00
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
30
Occupational Health and Special Occupational Health
Safety Tax.........................$ 2,798,714.90 and Safety Fund................ $ 2,784,924.02
Cancelled Vouchers 295.39 Refunded................................. 14,086.27
Oklahoma Tax Commission
Reimbursement $ 13,394,154.93 OTC Reimbursement Fund... $ 13,506,902.78
Transfer.......................... 112,747.85
Organ Donor Program.........$ 183,641.95 Department of Public Safety.. $ 1,703.45
Oklahoma Tax Comm. Fund.... 131.75
Organ Donor Revolving Fund 181,806.75
Pari-Mutuel Tax.....................$ 1,288,540.88 General Revenue Fund......... $ 1,288,540.88
Petroleum Excise Tax - Gas.. $ 6,269,398.27 Corp. Comm. Plugging Fund $ 651,832.52
Cancelled Vouchers............. 8,055.87 General Revenue Fund........... 5,101,065.73
Interstate Oil Compact Fund.... 422,389.71
Refunded................................. 102,166.18
Petroleum Excise Tax - Oil..$ 5,389,074.46 Corp. Comm. Plugging Fund $ 564,273.55
Cancelled Vouchers............ 3,078.36 General Revenue Fund........... 4,429,809.93
Interstate Oil Compact Fund.... 366,675.93
Refunded................................. 31,393.41
Pick Six/Seven Wager..........$ 29,979.30 General Revenue Fund......... $ 29,979.30
Printing & Revolving Fund..$ 2,620,690.29 Oklahoma Tax Comm. Fund $ 1,033,673.42
Cancelled Vouchers............ 1,325.00 Refunded................................. 1,553,013.90
Transfer................................... 35,327.97
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
31
Public Service Penalties......$ 326,466.00 Counties for Ad Valorem Dist. $ 0.00
General Revenue Fund........... 0.00
Refunded................................. 324,333.00
Reserve*.................................. 2,133.00
Rural Electric Co-op License $ 4,660.05 General Revenue Fund......... $ 4,660.05
Rural Electric Co-op Tax... $ 30,568,193.09 General Revenue Fund......... $ 1,526,497.99
Balance, July 1, 2009.......... (38,234.79) School Districts........................ 29,003,460.31
Sales Tax - State.................$ 1,836,118,059.69 Educ. Reform Rev. Fund....... $ 189,626,102.89
Cancelled Vouchers........ 894,410.78 General Revenue Fund ..... 1,518,192,118.05
Interest Earned................ 2,452,303.18 Oklahoma Tourism Rev. Fund 6,069,485.58
Okla. Tourism Capital
Improvement Rev. Fund...... 10,790,196.61
Qualified Aircraft Manufacturer
Ad Valorem Rebate.............. 0.00
Teachers Retirement Fund...... 90,643,452.62
Refunded................................. 23,116,050.64
Transfer................................... 1,027,367.26
Sales Tax - City...................$ 1,310,942,225.90 #1695B to Cities & Towns...$ 1,296,913,604.11
Interest Earned................. 1,716,512.15 Oklahoma Tax Comm. Fund.... 13,144,608.41
Interest to Cities and Towns..... 1,716,512.15
Transfer................................... 884,013.38
Sales Tax - County.............$ 273,597,480.10 #1695B to Counties............... $ 270,861,243.04
Interest Earned................ 357,857.30 Oklahoma Tax Comm. Fund.... 2,735,972.26
Interest to Counties................. 357,857.30
Transfer................................... 264.80
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
32
Sales Tax Permits.............. $ 640,210.99 General Revenue Fund......... $ 637,300.99
Cancelled Vouchers......... 180.00 Refunded................................. 3,090.00
Sales Tax Vendors List..... $ 1,500.00 Oklahoma Tax Comm. Fund $ 1,500.00
Service Charge Fee........... $ 62,847.57 Oklahoma Tax Comm. Fund $ 62,847.57
Severance Tax on Gas...... $ 459,198,265.81 Counties for Roads................ $ 32,381,887.60
Cancelled Vouchers......... 1,827,966.50 General Revenue Fund.......... 290,070,654.23
School Districts....................... 32,381,887.60
Refunded................................ 106,191,802.88
Severance Tax on Oil.........$ 398,272,497.97 Circuit Engineering Dist.
Balance, July 1, 2009....... 2,338,462.00 Revolving Fund................. $ 195,124.11
Cancelled Vouchers......... 565,695.32 Common Education
Technical Fund.................... 47,372,298.56
Community Water Infra-Structure
Development Rev. Fund........ 2,627,701.44
Conservation Commission
Infra-Structure Rev. Fund...... 2,627,701.44
Counties for Bridge & Road
Improvement Fund.............. 1,365,868.73
Counties for Roads................. 28,518,043.49
County Bridge and Road
Improvement Fund............... 14,430,618.31
General Revenue Fund.......... 154,288,976.55
Higher Educ. Capital Fund..... 47,372,298.56
Oklahoma Student Aid
Revolving Fund................... 47,372,298.56
School Districts....................... 28,518,043.49
Tourism and Recreation Capital
Expenditure Rev. Fund.......... 2,627,701.44
Refunded................................ 21,521,518.61
Reserve*................................. 2,338,462.00
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
33
34 (continued on page 35)
Special Fuel Decals..............$ 207,483.00 General Revenue Fund........ $ 108,467.00
State Transportation Fund...... 98,676.00
Refunded................................ 340.00
Special Fuel Tax...................$ 27,960.37 Circuit Engineering Dist.
Revolving Fund................. $ 4.79
Counties for Bridge & Road
Improvement Fund.............. 33.49
Counties for Roads................. 7,908.22
County Bridge and Road Fund.. 766.01
County Bridge and Road
Fund (Resolution)............... 38.42
General Revenue Fund.......... 313.49
State Transportation Fund...... 16,672.88
Refunded................................ 2,223.07
Special License Plates
Transfer.............................$ 708,080.00 Adoption Creates Family...... $ 1,475.00
Ag-N-Class Fund.................... 5,160.00
Animal Friendly Rev. Fund...... 8,400.00
Attorney General Rev. Fund... 260.00
Boy Scouts of America........... 1,100.00
Breast Cancer Fund............... 14,560.00
Child Abuse Prevention Fund 1,240.00
Children’s Hosp. Safe Kids Fund 60.00
Choose Life Assist. Rev. Fund 8,440.00
Colleges & Universities........... 190,160.00
Color Oklahoma Rev. Fund.... 6,100.00
Counties for EMT’s/EMT Death
Benefit Revolving Fund 1/1/10 4,120.00
Education Reform Rev. Fund 312.80
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
Special License Plates - continued ... Environmental Educ. Rev. Fund 11,952.00
Firemans Museum and
Building Memorial Fund...... 70,440.00
4-H Club................................. 520.00
Global War on Terrorism......... 1,640.00
Heartland Scholarship Fund... 1,360.00
Higher Education Rev. Fund... 312.80
Historical Society Rev. Fund... 600.00
Law Enforcement Retirement Fund 6,080.00
Lions Club Service Foundation 230.00
March of Dimes...................... 300.00
Mental Retardation Rev. Fund 28,524.00
Oklahoma Capitol & Centennial
Commission Fund............... 840.00
Okla. Dept.Career & Technology
Education Ag. Rev. Fund - FFA 640.00
Okla. Pet Overpopulation Fund 4,560.00
Okla. Tax Comm. Reimb. Fund 199,928.00
Patriot License........................ 9,240.00
Quarter Horse Revolving Fund 2,820.00
Spec. Prog. Assis. Rev. Fund
Realtors License................. 8,060.00
Support Our Troops Supporters 1,375.00
Teachers Retirement Fund..... 5,317.60
Tourism Department Revolving
Fund - Route 66.................. 4,680.00
Tourism Department Revolving
Fund - State Parks.............. 5,957.00
U.S. Olympic Committee........ 2,783.00
Urban Forest & Beauty Rev. Fund 3,180.00
Vocational-Technical Fund...... 312.80
Wildlife Diversity Fund............ 95,040.00
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
35
36
State/Tribal Compact Belle Maxine Hilliard Breast and
Stamps............................. $ 19,063,568.76 Cervical Cancer Fund....... $ 68,899.27
Cancer Center Service
Revolving Fund................... 482,294.60
General Revenue Fund.......... 8,751,250.44
Health Employee & Econ.
Improvement Fund.............. 3,443,933.10
Mental Health & Substance
Abuse Fund........................ 412,367.02
Okla. Health Care Authority.... 4,119,556.84
OSU Osteopathic Medicine
Revolving Fund................... 482,294.60
Tobacco Prevention & Cessation
Revolving Fund................... 102,834.68
Trauma Care Assist. Rev. Fund 1,171,286.88
Refunded................................ 28,851.33
Tax Security Fund................$ 1,972,431.45 Transfer................................ $ 5,000,000.00
Balance, July 1, 2009.......... 6,475,579.05 Refunded................................ 354,997.29
Cancelled Vouchers............ 500.00 Reserve*................................. 3,093,513.21
Telephone Surcharge...........$ 849,771.93 Telecommunications for Hearing
Impaired Revolving Fund...... $ 838,201.96
Refunded................................ 11,569.97
Tobacco Products License $ 137,700.00 General Revenue Fund........ $ 1,240.00
Cancelled Vouchers............ 30.00 Oklahoma Tax Commission
Reimbursement Fund......... 135,245.00
Refunded................................ 1,245.00
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
Tobacco Products Tax.........$ 29,869,155.67 Belle Maxine Hilliard Breast and
Cervical Cancer Fund...... $ 71,275.33
Cancer Center Service
Revolving Fund.................. 500,547.06
Cities and Counties................ 2,300,248.62
Education Reform Rev. Fund 335,317.95
General Revenue Fund.......... 16,138,706.60
Health Employee and Economy
Improvement Fund............ 3,573,484.81
Mental Health and Substance
Abuse Fund....................... 429,271.75
Oklahoma Emergency Response
System Stabilization &
Improvement Revolving Fund 115,004.21
Okla. Health Care Authority.... 4,273,278.70
OSU Osteopathic Medicine
Revolving Fund.................. 500,547.06
Teachers Retirement Fund..... 161,989.34
Tobacco Prevention and
Cessation Rev. Fund......... 106,912.97
Trauma Care Assist. Rev. Fund 1,099,915.83
Refunded................................ 262,655.44
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
37
Tourism Gross Receipts Tax $ 24,982.00 General Revenue Fund........ $ 0.00
Balance, July 1, 2009.......... 63,004.12 Oklahoma Tourism Promotion
Cancelled Vouchers............ 196.20 Revolving Fund................... 0.00
Refunded................................ 821.47
Reserve*................................. 87,360.85
Transport and Reclaimer
Permits.............................$ 44,688.68 General Revenue Fund........ $ 32,292.80
Balance, July 1, 2009..... (12,395.88)
Tribal Cigarette/
Tobacco Payments..........$ 39,555,515.18 Belle Maxine Hilliard Breast and
Cancelled Vouchers....... 47,597.80 Cervical Cancer Fund....... $ 136,957.96
Cancer Center Service
Revolving Fund................... 958,705.43
General Revenue Fund.......... 6,880,192.63
Health Employee and Economy
Improvement Fund.............. 6,845,851.77
Mental Health and Substance
Abuse Fund........................ 819,703.37
Oklahoma Emergency Response
System Stabilization &
Improvement Revolving Fund 99,800.18
Okla. Health Care Authority.... 8,188,856.99
OSU Osteopathic Medicine
Revolving Fund................... 958,705.43
Tobacco Prevention and
Cessation Rev. Fund.......... 204,414.80
Trauma Care Assist. Rev. Fund 2,228,484.42
Tribal Trust Account 1695T..... 12,115,391.86
Refunded................................ 166,048.14
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
38
Unclassified Receipts..........$ (475,816.70) General Revenue Fund........ $ 274,692.80
Balance, July 1, 2009.......... 1,066,350.19 Refunded................................ 6,110.21
Cancelled Vouchers............ 12.00 Reserve*................................. 309,742.48
Use Tax - State......................$ 165,837,022.49 Educ. Reform Rev. Fund...... $ 15,976,865.87
Interest Earned.................... 245,193.94 General Revenue Fund.......... 127,953,201.19
Cancelled Vouchers............ 370,689.20 Oklahoma Tourism Rev. Fund 511,381.90
Oklahoma Tourism Capital
Improvement Rev. Fund.... 909,123.37
Teachers Retirement Fund..... 7,637,125.18
Refunded................................ 13,465,208.12
Use Tax - City........................$ 92,463,913.79 #1695U to Cities................... $ 91,537,194.06
Interest Earned.................... 135,118.00 Oklahoma Tax Comm. Fund... 926,719.73
Interest to Cities...................... 135,118.00
Use Tax - County..................$ 18,291,190.62 #1695U to Counties.............. $ 18,108,278.52
Interest Earned..................... 26,555.32 Oklahoma Tax Comm. Fund... 182,912.10
Interest to Counties................ 26,555.32
Vehicle Revenue Tax
Stamps.............................$ 37,697.12 General Revenue Fund........ $ 37,697.12
Warrant Intercept Account $ 29,444,043.76 Transfer to 1695S................. $ 29,432,556.93
Transfer.................................. 11,486.83
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
39
Where It Came From Where It Went
Fiscal Year 2009-2010
Revenue and Apportionment, continued
Warrant Release Filing Fee $ 48,287.79 Counties for County Clerks... $ 64,389.00
Balance, July 1, 2009.......... 67,544.05 Refunded................................ 39.00
Cancelled Vouchers............ 39.00 Reserve*................................. 51,442.84
Waste Tire Recycling Fee....$ 5,601,322.55 Dept. of Environmental
Cancelled Vouchers............ 114.76 Quality Revolving Fund ... $ 321,020.11
Oklahoma Tax Comm. Fund... 125,616.59
Waste Tire Recycling
Indemnity Fund................... 5,136,321.78
Refunded................................ 18,478.83
Wire Transmitter Fee............$ 5,712,917.27 Drug Money Laundering & Wire
Transmitter Rev. Fund...... $ 5,712,917.27
Workers Compensation
Insurance Premium Tax $ 7,582,201.66 General Revenue Fund........ $ 7,466,063.38
Refunded................................ 116,138.28
40
*Reserve - Funds held in litigation or for other disposition.
This page
intentionally
left blank.
41
The Oklahoma Tax Dollar
Fiscal Year 2009-2010
How Funds Were Paid In...
Corporate
Income Tax
(Net)
3%
Beer and
Alcohol
1%
Motor Fuels
6%
All
Other
4%
Vehicle Taxes,
Fees and
Licenses
8%
Gross Production
(Total)
12%
Cigarette
and Tobacco
4%
State Sales
and Use Tax
29%
Individual
Income Tax
(Net)
33%
42
43
Cities and
Towns
1%
School
Districts
5%
Teacher Retirement
3%
County Roads
and Bridges
5%
The Oklahoma Tax Dollar
Fiscal Year 2009-2010
How Funds Were Allocated...
State
Highways
3%
General
Revenue Fund
64%
All Other
19%
44
Collections from Major Tax Sources
From Fiscal Year 1977 to 2010
1976-77 19,483,500.39 14,889,028.60 48,739,428.06
1977-78 20,501,056.53 16,400,542.43 50,656,351.84
1978-79 20,641,800.27 17,228,037.29 51,146,510.10
1979-80 20,033,037.65 17,839,803.05 72,184,088.34
1980-81 22,608,530.14 19,124,697.63 75,409,357.64
1981-82 26,936,113.35 20,750,346.44 79,105,682.56
1982-83 21,528,188.11 20,609,067.22 77,316,825.67
1983-84 22,070,964.24 19,064,009.01 74,400,966.93
1984-85 24,331,611.21 18,830,715.27 72,283,974.78
1985-86 21,759,685.17 18,887,456.81 68,549,166.47
1986-87 22,482,970.07 18,642,570.50 67,244,191.98
1987-88 22,854,857.62 20,407,801.13 77,025,019.81
1988-89 22,746,924.78 20,453,797.43 71,758,582.13
1989-90 21,322,343.54 20,964,717.45 64,844,874.31
1990-91 22,334,739.85 21,906,697.30 61,134,184.61
1991-92 24,484,489.08 21,904,683.97 59,938,189.24
1992-93 23,561,685.89 22,223,294.17 59,620,956.38
1993-94 21,640,310.12 23,223,491.26 58,720,852.35
1994-95 20,628,294.63 23,262,389.54 59,836,554.25
1995-96 21,262,454.53 23,541,345.18 59,410,347.29
1996-97 21,474,281.97 22,978,239.70 60,037,768.18
1997-98 21,553,557.26 22,954,286.87 59,185,348.52
1998-99 21,876,950.17 24,389,796.22 57,689,056.21
1999-00 22,723,044.83 24,116,660.13 54,962,083.60
2000-01 23,123,522.87 23,815,059.73 53,413,374.62
2001-02 23,203,429.51 24,513,301.28 50,194,174.41
2002-03 24,398,575.92 24,234,319.98 49,556,356.67
2003-04 25,300,218.24 24,811,245.00 47,400,129.71
2004-05 26,596,570.02 24,639,440.65 89,162,719.24
2005-06 27,609,293.01 25,093,114.22 171,367,929.40
2006-07 29,244,617.04 26,004,202.19 175,180,528.57
2007-08 31,210,006.85 26,444,356.75 183,809,900.77
2008-09 32,460,352.97 27,088,268.24 182,732,906.05
2009-10 32,588,698.20 26,467,227.89 179,591,949.68
$
Fiscal
Year
Alcoholic
Beverage Tax
Beverage
Tax and License
Cigarette
Tax and License
$ $
45
1976-77 10,754,431.22 19,615,141.68 110,020,416.66
1977-78 11,847,895.20 22,848,736.52 111,725,367.84
1978-79 13,351,141.05 25,996,023.58 119,655,208.44
1979-80 16,381,459.92 26,949,620.20 110,308,844.10
1980-81 17,898,346.71 37,249,569.43 107,345,955.18
1981-82 21,157,453.08 41,041,076.00 112,726,757.40
1982-83 26,197,931.67 33,540,812.60 102,477,585.90
1983-84 29,816,622.05 32,786,149.10 117,753,293.79
1984-85 31,226,619.30 38,904,438.90 154,037,835.20
1985-86 31,483,361.37 40,338,032.52 166,151,370.53
1986-87 31,668,464.82 48,505,802.28 166,816,383.64
1987-88 29,165,946.73 40,941,272.67 260,623,155.06
1988-89 31,870,387.98 37,468,768.22 262,391,848.31
1989-90 30,151,869.50 68,176,044.54 257,946,909.29
1990-91 31,982,535.31 40,893,163.21 252,513,480.71
1991-92 34,473,871.18 47,777,649.76 255,085,238.03
1992-93 34,807,512.45 52,554,654.87 261,343,561.58
1993-94 33,137,308.23 59,210,328.67 270,081,640.25
1994-95 37,488,141.18 70,665,558.76 269,691,827.48
1995-96 37,061,721.02 70,199,010.44 277,570,832.38
1996-97 40,609,631.42 82,916,175.00 288,186,091.41
1997-98 43,252,598.30 84,618,546.81 295,453,185.30
1998-99 38,408,335.84 91,778,457.84 294,625,500.86
1999-00 44,020,388.09 91,608,541.37 297,860,742.94
2000-01 43,390,067.39 87,229,923.85 290,106,696.19
2001-02 43,985,617.30 89,348,868.90 299,449,743.40
2002-03 42,971,021.87 77,218,464.77 295,443,382.40
2003-04 42,689,670.78 113,134,722.11 302,800,579.83
2004-05 42,094,064.80 83,242,896.32 302,625,479.28
2005-06 44,019,735.24 82,049,032.56 313,105,945.98
2006-07 46,131,517.38 71,195,259.31 282,451,545.32
2007-08 49,368,021.18 61,346,283.01 287,351,081.20
2008-09 49,256,040.31 43,864,213.57 305,202,959.77
2009-10 47,610,979.71 25,650,327.06 302,482,633.39
Collections from Major Tax Sources
From Fiscal Year 1977 to 2010
$ $ $
Fiscal
Year
Corporate
Franchise Tax
Estate
Tax
Gasoline
Excise Tax
46
1976-77 191,440,843.49 343,731,608.05
1977-78 218,631,630.99 409,072,709.77
1978-79 244,796,192.03 498,263,613.41
1979-80 404,823,755.27 587,193,987.97
1980-81 573,143,749.27 732,491,215.68
1981-82 719,815,453.52 910,117,696.27
1982-83 757,158,759.33 937,761,228.50
1983-84 690,535,543.74 934,043,644.54
1984-85 691,895,910.31 1,016,112,851.65
1985-86 557,997,023.88 1,011,481,103.62
1986-87 362,087,526.79 984,516,119.54
1987-88 384,350,038.77 1,087,802,020.98
1988-89 367,940,574.94 1,212,735,586.14
1989-90 396,017,037.36 1,273,244,733.30
1990-91 411,833,398.83 1,537,508,655.15
1991-92 352,833,539.38 1,575,105,747.43
1992-93 393,923,620.72 1,663,795,466.66
1993-94 366,920,185.64 1,740,972,482.42
1994-95 304,820,115.47 1,854,084,640.35
1995-96 319,872,733.61 1,970,190,154.03
1996-97 407,984,189.30 2,188,886,965.94
1997-98 355,203,676.44 2,433,543,442.27
1998-99 249,405,330.04 2,608,552,852.35
1999-00 404,797,409.32 2,730,883,008.94
2000-01 735,228,790.38 2,905,674,203.95
2001-02 411,466,717.16 2,985,724,811.66
2002-03 592,896,596.01 2,874,367,248.65
2003-04 691,778,683.23 3,063,040,440.43
2004-05 863,919,366.55 3,327,902,994.54
2005-06 1,153,000,310.87 3,785,151,544.62
2006-07 987,972,285.22 4,041,754,427.28
2007-08 1,249,985,305.22 3,890,555,000.24
2008-09 1,158,639,144.86 3,715,023,639.59
2009-10 857,470,763.78 3,266,190,476.83
$ $
Gross Production
(severance)
Income
Tax
Collections from Major Tax Sources
From Fiscal Year 1977 to 2010
Fiscal
Year
1976-77 190,864,384.72 3,730,818.92
1977-78 224,177,883.54 3,916,927.20
1978-79 257,965,707.26 4,173,111.51
1979-80 295,037,646.58 4,437,593.16
1980-81 356,759,065.80 4,052,476.40
1981-82 436,942,144.44 3,413,307.81
1982-83 381,033,622.58 3,433,998.66
1983-84 433,697,267.07 3,286,404.37
1984-85 595,528,804.28 3,141,879.57
1985-86 617,945,936.26 6,942,915.59
1986-87 582,005,604.22 7,469,990.34
1987-88 720,617,036.57 7,588,867.54
1988-89 741,154,594.19 7,775,579.86
1989-90 797,801,533.18 8,261,426.15
1990-91 914,166,144.94 8,605,095.01
1991-92 933,260,371.13 9,011,092.56
1992-93 963,946,124.46 9,665,004.32
1993-94 1,037,995,359.77 10,622,914.27
1994-95 1,082,606,025.06 11,307,777.31
1995-96 1,140,278,257.32 11,256,302.12
1996-97 1,196,522,747.55 11,205,801.61
1997-98 1,250,691,551.19 11,073,449.68
1998-99 1,304,901,412.95 11,798,115.22
1999-00 1,373,889,863.62 11,912,561.93
2000-01 1,457,854,666.44 12,001,630.60
2001-02 1,455,966,209.97 11,496,852.26
2002-03 1,422,902,928.14 12,284,532.09
2003-04 1,515,360,556.51 12,424,875.82
2004-05 1,574,890,574.21 18,708,447.75
2005-06 1,721,568,174.17 27,096,112.12
2006-07 1,820,605,119.63 26,373,544.15
2007-08 1,972,101,510.49 27,222,520.09
2008-09 2,015,216,791.35 28,359,841.56
2009-10 1,836,118,059.69 30,006,855.67
47
Collections from Major Tax Sources
From Fiscal Year 1977 to 2010
$ $
State
Sales Tax
Tobacco
Tax and License
Fiscal
Year
For further information
regarding this or
any publication of the
Oklahoma Tax Commission,
please contact the
Communications Division
at (405) 521-3637.
Our mission is to serve
the people of Oklahoma
by promoting tax
compliance through
quality service and fair
administration.