Apportionment of statutory revenue by the Oklahoma Tax Commission, 2013/14 percentage chart

              AS OF JULY 1, 2013, FOR FISCAL YEAR 2014 (DECIMAL AND WHOLE FIGURES INDICATE %)
Prepared by Management Services Division, Oklahoma Tax Commission
Education Returned to
See General State Returned Teachers Returned To Reform Okla Tax Interstate Counties for NOTES
Title Levying Apportionment NOTES Revenue Transportation To Counties Retirement To Cities School Revolving Commission Oil Compact Bridge & Road OTHER DESCRIPTION
Section Section SOURCE OF REVENUE Fund Fund For Highways System And Towns Districts Fund Fund Fund Improv Fund (1) First $83,333.33 of each month's collections is apportioned to State Transportation
3A 207 207 ADMISSION TAX 30 5 45 50 RETURNED TO COUNTIES Fund per 68 Sec. 500.7.
68 6002 6005 AIRCRAFT EXCISE 100 OKLAHOMA AERONAUTICS REVOLVING FUND
3 254, 254.1 256 AIRCRAFT REGISTRATION FEES & LICENSE 22 3 97 OKLAHOMA AERONAUTICS REVOLVING FUND (2) Of tax remitted to the Oklahoma Tax Commission.
37 553 563 ALCOHOLIC BEVERAGE TAX 29 2/3 OF 97 1/3 OF 97 3
(3) An assessment of 1/10 of 1% is levied on gross revenues received at the wellhead. Of the
37 163.3 163.6 BEVERAGE TAX & LICENSE 21 100 assessment collected, $2,000 per month is retained by the Tax Commission and deposited
3A 421(A) 423(A) BINGO TAX 100 in the Oklahoma Tax Commission Revolving Fund per 52 Sec. 288.8A(A), (B).
68 1218 1216 BUSINESS ACTIVITY TAX 28 85.66 5.00 8.34 1.00 AD VALOREM REIMBURSEMENT FUND
3A 404, 421(B),(C) 423(B) CHARITY GAMES TAX 100 (4) Less $3,000 per month apportioned to Oklahoma Aeronautics Revolving Fund per
68 302 thru 302-5, 304 302-1 thru -5, 303 CIGARETTE LICENSE 100 OKLAHOMA TAX COMMISSION REIMBURSE FUND 3 Sec. 91 and 68 Sec. 500.6a.
68 302 thru 302-5, 304 302-1 thru -5, 303 CIGARETTE TAX 100 VARIOUS FUNDS
68 1503,1509 1510 COIN DEVICE DECALS & DISTRIBUTION PERMITS 100 (5) Under 69 Sec. 1727, tax from fuel consumed on Turnpikes is to be deducted from
68 265 265 COMPUTER ENHANCEMENT FUND 100 OTC & OMES JOINT COMPUTER ENHANCEMENT FD amount apportioned to State Transportation Fund and paid to the Turnpike Authority
68 214 214 COUNTY CLERK FEES 100 TO COUNTIES FOR COUNTY CLERK FUND as long as bonds issued after May 1, 1992 remain outstanding.
68 500.4, 603 500.7 DIESEL FUEL EXCISE TAX - 13 CENTS 1 & 9 64.34 30.43 3.36 1.39 HIGH PRIORITY BRIDGE FUND
0.48 STATEWIDE CIRCUIT ENGINEERING DISTRICT REV FUND (6) 58% of additional vehical registration penalties are apportioned to General Revenue, 21%
68 3201 3204 DOCUMENTARY STAMP TAX 2 100 according to Sec. 1104, and 21% is retained by Motor License Agents per 47 Sec. 1115(C)(4),
47 6-117(D) 6-117(E) DRIVING RECORD FEE 100 1132(F), and 1151(C).
68 450.2 450.7 DRUG TAX STAMP 100 DRUG ABUSE EDUCATION REVOLVING FUND
18 437.25 ELECTRIC COOP LICENSE 100 (7) The first $850,000 of collections designated for StateTransportation is deposited
68 1803 1806 ELECTRIC COOP TAX 5 95 into the Public Transit Revolving Fund, second $850,000 designated for State
52 288.8(A) 288.8A(B) ENERGY RESOURCES ASSESSMENT 3 100 ENERGY RESOURCES REVOLVING FUND Transportation is deposited into the Okla Tourism & Passenger Rail Fund and the
68 802 805 ESTATE TAX 100 first $250,000 from each month's collections is apportioned to State Transportation
68 5401 5404 FARM IMPLEMENT TAX STAMP 2 100 Fund. See Supp. 68 Sec. 500.6(A).
68 1203, 1204 1208 FRANCHISE TAX 100 (8) 100% aircraft fuel tax is apportioned to Oklahoma Aeronautics Revolving Fund per 68 Sec. 500.6a.
68 2202 2204 FREIGHT CAR TAX 100 RAILROAD MAINTENANCE REVOLVING FUND
68 500.4,603 500.6 GASOLINE AND CNG EXCISE TAX - 16 CENTS 4, 5, 7, 8, 63.75 30.125 1.875 2.297 1.625 HIGH PRIORITY BRIDGE FUND (9) 4 1/2 % of fuel collections are set aside for apportionment to Indian Tribes per 68 Sec.
9, 23 & 33 0.328 STATEWIDE CIRCUIT ENGINEERING DISTRICT REV FUND 500.63 on a quarterly basis. Remainder apportioned in accordance with statutory formulas.
25.72 COMMON EDUCATION TECHNOLOGY FUND
68 1001 1004 GROSS PRODUCTION TAX - OIL 7% 7.14 7.14 3.745 25.72 HIGHER EDUCATION CAPITAL FUND (10) The first $1,000,000 of each fiscal year shall be deposited to the Corporation Commission
25.72 OKLAHOMA STUDENT AID REVOLVING FUND Revolving Fund with 8% of the remainder being deposited into the Dept of Environmental
1.42 OKLA TOURISM AND RECREATION DEPT REV FD Quality Revolving Fund with $500,000 per month deposited in the Weigh Station
1.43 OKLA CONSERVATION COMMISSION INFRASTRUCTURE Improvement Fund until the required level is reached with the balance deposited into
1.43 COMMUNITY WATER INFRASTRUCTURE DEV REV FD the Oklahoma Petroleum Storage Fund per OS 17 Sec.354(C)2 until the required
0.535 STATEWIDE CIRCUIT ENGINEERING DISTRICT REV FUND maintenance level is reached. Then the balance remaining is deposited as follows:
68 1001 1004 GROSS PRODUCTION TAX - GAS 7% 85.72 7.14 7.14 $1,000,000 each fiscal year to Corporation Commission Storage Tank Regulation
3A 263 263 HORSETRACK GAMING 2 12 88 Revolving Fund with the remainder to the State Transportation Fund.
68 2355 2352 INCOME TAX - CORPORATE 26 77.5 5 16.5 1 AD VALOREM REIMBURSEMENT FUND
68 2355 2352 INCOME TAX - INDIVIDUAL 24 & 26 85.66 5 8.34 1 AD VALOREM REIMBURSEMENT FUND (11) First $900,000 from $1 of the Vehicle Registration Fee is apportioned to the
Driver Education Fund per 47 Sec.1132.1(B).
29 3-310 3-310
56 59.1 59.1 INCOME TAX CHECK-OFFS 20 100 VARIOUS FUNDS (12) First $400,000 apportioned to General Revenue Fund. 47 Sec. 1133D.
63 1-557 1-558
68 2368.1, thru 2368.7, 2368.1, thru 2368.7, (13) Examination fees for Class A, B, & C commercial licenses apportioned to General
68 & 2368.11 & 2368.11 Revenue Fund. First $60,000 collected from remaining examination fees and Class A, B, C,
70 2626 2627 & D license fees apportioned to General Revenue Fund. Second $500,000 apportioned
72 63.19(A) 63.19(C) to Department of Public Safety Restricted Revolving Fund. See Supp 47 Sec. 6-101(N).
74 5060.9(e) 5060.9(e)
52 703(A) 703(B) MARGINAL WELL FEE 32 3 97 COMMISSION ON MARGINALLY PRODUCING WELLS FD (14) Effective July 1, 2005, collections are apportioned as flat amounts of $1,275,000 to
37 576 576.1 MIXED BEVERAGE GROSS RECEIPTS TAX 100 Public Employees Safety Fund and $637,500 each to the Workers Compensation Fraud
47 6-101,6-114, MOTOR VEHICLE COLLECTIONS- 6 2.59 COUNTY ROAD FUND Unit Fund and the State Vocational Technical Fund, paid as twelve monthly disbursements
14-116 1104 Auto & Farm Truck; Commercial Vehicle; National Guard; 11, 12, 0.83 TO COUNTIES FOR COUNTY GOVERNMENT for each fund, with balance going to the Multiple Injury Trust Fund per SB 1X Sec. 29-i.
1105 et seq. 1104.1 Personalized & House Trailer License; Boat & Motor 13, 17, 26.84 0.31 7.24 3.10 36.2 0.03 WILDLIFE CONSERVATION FUND
1104.2 License & Excise Tax; MV Excise & Rental Taxes; Bus 18, 27, 3.62 TO COUNTIES FOR BRIDGE & ROAD IMPROVEMENT (15) A retention fee is withheld from city, county, and municipal sales, use, and lodging taxes
68 2103, 2104.3 Mileage Tax; Title Fees & Overweight Truck Permits; MV 31 & 34 1.24 OKLA LAW ENFORCEMENT RETIREMENT FUND and apportioned to the Oklahoma Tax Commission Revolving Fund. HB1874,1st Exec. Sess. of
2110 Proration; License Reinstatement Fees. 18 COUNTY IMPROVEMENT FOR ROAD & BRIDGE 54th Legis., effective Aug. 23, 2013, and OS 68 Sec. 1370.9, 1371, and 2702.
68 5301 5305 MOTOR VEHICLE TAX STAMPS 2 100
50 PUBLIC EMPLOYEES SAFETY FUND (16) On July 1, any monies in the Unclassified Taxes Account in excess $100,000
85 403 403 MULTIPLE INJURY TRUST FUND 14 25 WORKERS COMPENSATION FRAUD UNIT FUND shall be transferred to General Revenue Fund per 62 Sec. 279.
25 STATE VOCATIONAL TECHNICAL FUND
47 1135.6 1135.6 NASCAR LICENSE PLATES 12.5 87.5 OKLA TAX COMMISSION REIMBURSEMENT FUND (17) $5.50 of each fee charged for issuance or renewal of driver's license shall be deposited
40 418 418 OCCUPATIONAL HEALTH & SAFETY TAX 100 SPECIAL OCCUPATIONAL HEALTH & SAFETY FUND to the Trauma Care Assistance Revolving Fund per Supp.47 Sec. 6-101(I).
68 113 113 OKLAHOMA TAX COMMISSION REIMBURSEMENT 100 OKLA TAX COMMISSION REIMBURSEMENT FUND
63 2220.3 2220.5 ORGAN DONOR PROGRAM 20 1 DEPT OF PUBLIC SAFETY / OKLA TAX COMM FUND (18) Effective July 1, 2001, $1 of the Vehicle Registration Fee was designated as replacement
99 ORGAN DONOR REVOLVING FUND to the $5 Vehicle Inspection Fee and apportioned 50% to the General Revenue Fund, 50%
3A 205.6 205.6(B) PARI-MUTUEL TAX 2 100 to the Law Enforcement Retirement Fund. The first $850,000 is apportioned to Department
68 1101 1103 PETROLEUM EXCISE TAX except from Nat. Gas 19 82.634 6.84 10.526 CORPORATION COMMISSION PLUGGING FUND of Public Safety Patrol Vehicle Revolving Fund per Supp. 47 Sec. 1132.4.
68 1102 1103 PETROLEUM EXCISE TAX from Natural Gas 19 82.6045 6.84 10.5555 CORPORATION COMMISSION PLUGGING FUND
3A 205.6(E), 205.8 205.6(E), 205.8 PICK SIX & PICK SEVEN TAX 2 100 (19) In each fiscal year beginning on or after July 1, 2013, the first $1,350,000 which would
63 2843.2(B) 2843.2(L) PREPAID WIRELESS 911 FEE 2 98 TO COUNTIES WITH 911 FEE PROGRAMS otherwise be apportioned to the General Revenue Fund shall be transferred to the Oil
68 112 112 PRINTING & REVOLVING ACCOUNT 100 and Gas Division Revolving Fund of the Oklahoma Corporation Commission
68 2857 2857(B) PUBLIC SERVICE PENALTIES 50 50 TO COUNTIES FOR AD VALOREM DISTRIBUTION
18 1142 1142(A)(18) REGISTERED AGENTS FEES 100 (20) If, on any September 1st of any year, the total contributions to any one of the funds
68 1354 1353 SALES TAX 15 83.61 5 10.46 0.3132 OKLAHOMA TOURISM REVOLVING FUND does not equal $15,000 or more each year for the previous three consecutive calendar
0.5568 OKLAHOMA TOURISM CAPITAL IMPROVEMENT REV FD years, the fund shall be removed from the income tax form and all contributions of the
0.06 OKLAHOMA HISTORICAL SOCIETY CAPITAL FUND removed fund shall be refunded to the contributors per 68 Sec. 2368.2.
68 1364 1364(M) SALES TAX PERMITS 100
68 1364 1364(N) SALES TAX VENDOR'S LISTS 100 (21) Per OS 37 Sec 163.7 for every permit for retail dealers issued or renewed on or after
47 1121, 1142 July 1, 2006, $200 goes to the Community-based Substance Abuse Revolving Fund.
62 34.57 34.57 SERVICE CHARGE FEE 100
68 218 (22) 100% of Manufacturer Aircraft Registration Fee returned to the county per 3 Sec. 256.2(A).
68 723 723 SPECIAL FUEL DECALS 100
68 703,707.1,707.3 704,707.1,707.3 SPECIAL FUEL USE TAX - 16 CENTS 1.125 64.781 30.969 2.734 0.391 STATEWIDE CIRCUIT ENGINEERING DIST REVOLVING FD (23) Per OS 74 Sec 227.3, 1/3 of 1% of the County Roads Funds goes to the
68 705,707.2 706,707.2 Statewide Circuit Engineering District Revolving Fund.
47 1136 1136 SPECIAL LICENSE PLATES 100 VARIOUS FUNDS
68 346(C) 346(C) STATE TRIBAL COMPACT STAMPS 100 VARIOUS FUNDS (24) Effective July 1, 2013, $59.7M to Rebuild Okla Access & Driver Safety Fund, $2M to
17 354 354 STORAGE LEAKAGE FUND 9 & 10 100 VARIOUS FUNDS Okla Tourism & Passenger Rail Fund, and $3M to Public Transit Rev Fund, apportioned
through General Revenue and divided into equal monthly payments per 69 Sec 1521.
63 2418 2418 TELEPHONE SURCHARGE 100 TELECOMMUNICATIONS FOR HEAR. IMPAIRED REV FD
68 402,402-1,402-2 402-1,402-2, TOBACCO PRODUCTS TAX & LICENSE 100 VARIOUS FUNDS (25) Effective July 1, 2007, all monies allocated as General Revenue will be apportioned to
402-3 402-3 & 404 High Priority Bridge Fund per HB1176 2nd Ex.Sess.
27A 2-11-401.1 2-11-401.4 TIRE RECYCLING FEE 2.25 64 VARIOUS FUNDS
5.75 DEPT. OF ENVIRONMENTAL QUALITY (26) Per SB 2032, 1st Exec. Sess. of 54th Legis., effective July 1, 2013, there shall be appor-
28 DEPT. OF ENVIRONMENTAL QUALITY REVOLVING FUND -tioned $60,000,000 of income tax revenue for each of the fiscal years beginning on July
68 1013 & 1015.1 1016 TRANSPORT & RECLAIMER LICENSE FEES 100 1, 2013 and July 1, 2014 to the Oklahoma State Capitol Building Repair and Restoration Fund.
68 349, 426 352, 402-3, 429 TRIBAL CIGARETTE/TOBACCO PAYMENTS 100 VARIOUS FUNDS
62 279 279 UNCLASSIFIED RECEIPTS 16 100 (27) Effective July 1, 2008, all monies in excess of $1,216,000 from permit and overweight
68 1402 1403 USE TAX 15 83.61 5 10.46 0.3132 OKLAHOMA TOURISM REVOLVING FUND truck permit fees shall be apportioned to the Weigh Station Improvement Revolving
0.5568 OKLAHOMA TOURISM CAPITAL IMPROVEMENT REV FD Fund per OS 47 Sec 14-116.
0.06 OKLAHOMA HISTORICAL SOCIETY CAPITAL FUND
63 2-503.1j(A) 2-503.1j(C) WIRE TRANSMITTER FEE 100 DRUG MONEY LAUNDERING AND WIRE TRANSFER FUND (28) $25 "per person" tax levied pursuant to 68 Sec. 1218(A) is apportioned as shown.
85 362 407 WORKERS COMP - INSURANCE PREMIUMS TAX 100 Per 68 Sec. 1218(B) and (C), 1% "business activity" tax and payments made in lieu
358 358 - INDIVIDUAL SELF-INSURED 100 INDIVIDUAL SELF-INSURED GUARANTY FUND of franchise are 100% to the General Revenue Fund.
359 359 - GROUP SELF-INSURED ASSN 100 GROUP SELF-INSURANCE ASSN GUARANTY FUND
(29) Any amount over and above the 2/3 of 97% from FY 10 goes to the Okla Viticulture
and Enology Center up to $350,000.00 each fiscal year.
(30) As shown is for the first two years of operation. For the third and following years, 50% is
apportioned to the munciipality in which the racetrack is located and 50% is to the county in
which the racetrack is located, if the population of the municipalities is less than 1000, 100%
is apportioned to the county.
(31) $5.75 of each fee charged for issuance or renewal of a driver's license which is not in a
computerized image format shall be deposited to the Computer Imaging System Revolving
Fund. $6.75 of each fee charged for issuance or renewal of a driver's license which is in a
computerized image format shall be deposited to the Computer Imaging System Revolving
Fund. 47 O.S. Sec. 6-101(I).
(32) Per SB 767, 1st Exec. Sess. of 54th Legis., effective July 1, 2013, this fee is now under the
purview of the Committee for Sustaing Oklahoma's Energy Resources which shall be under
the direction and supervision of the Oklahome Energy Resources Board. Monies remaining in
the Commission on Marginally Producing Oil and Gas Wells Revolving Fund shall be
transferred to the credit of the Sustaining Oklahoma's Energy Resources Revolving Fund.
(33) Per SB 519, 1st Exec. Sess. of 54th Legis, effective January 1, 2014, Liquified Natural Gas
(LNG) will be no longer be considered a special fuel and will subject to a tax on the sale. The
tax shall be apportioned as described in this section.
(34) 25% of additional vehicle excise tax penalties are apportioned as provided in 47 O.S. Sec.
1104, 25% to Motor License Agents, and 50% to the State Highway Construction and
Maintenance Fund per O.S. 68 Sec. 2103(A)(3).
APPORTIONMENT OF STATUTORY REVENUES BY THE OKLAHOMA TAX COMMISSION
OKLA. STATUTES 2011
OR O.S. SUPPLEMENT 2012 OR OSCN 2013