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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.
Object Description
Okla State Agency | Tax Commission, Oklahoma |
Okla Agency Code | '695' |
Title | Annual report |
Alternative title | Annual report of the Oklahoma Tax Commission; Annual report / Tax Commission |
Authors | Oklahoma Tax Commission. |
Publisher | Oklahoma Tax Commission |
Publication Date | 1999; 2000; 2001; 2002; 2003; 2004; 2005; 2006; 2007; 2008; 2009; 2010 |
Publication type | Annual Report |
Serial holdings | Electronic holdings: 1998/99-2009/10 |
Subject |
Tax collection--Oklahoma--Statistics--Periodicals. Taxation--Oklahoma--Statistics--Periodicals. |
Purpose | Contents based on FY05 issue;Background Summary of the Oklahoma Tax Commission;Oklahoma Tax Commission Organizational Chart;Review of [FY] Taxes and Collections;Comparative Statement of all Tax Collections of the Past Two Years;Apportionment of Statutory Revenues;[FY] Revenue and Apportionment;The Oklahoma Tax Dollar Fiscal Year;Collections from major Tax sources from Fiscal Year 1972 through Fiscal Year |
Contents | "Information prepared by the Research Office of the Tax Policy Division"; |
Notes | issues through 2009/10 |
OkDocs Class# | T500.3 A615 |
For all issues click | T500.3 A615 |
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ODL electronic copy | Downloaded from agency website: www.oktax.state.ok.us |
Rights and Permissions | This Oklahoma state government publication is provided for educational purposes under U.S. copyright law. Other usage requires permission of copyright holders. |
Language | English |
Month/year uploaded | August 2012 |
Date created | 2015-03-09 |
Date modified | 2015-03-09 |
OCLC number | 192175918 |
Description
Title | Tax Commission 2010 AR |
OkDocs Class# | T500.3 A615 2009/10 |
Digital Format | PDF, Adobe Reader required |
ODL electronic copy | Downloaded from agency website: http://www.tax.ok.gov/publicat/AR2010.pdf |
Rights and Permissions | This Oklahoma state government publication is provided for educational purposes under U.S. copyright law. Other usage requires permission of copyright holders. |
Language | English |
Full text | 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. 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Date created | 2011-12-22 |
Date modified | 2012-02-14 |