STATE OF OKLAHOMA

2nd Session of the 54th Legislature (2014)

HOUSE BILL 3049	By:	Roberts (Sean)

AS INTRODUCED

An Act relating to definitions; defining terms related to taxation; providing for codification; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1.     NEW LAW     A new section of law to be codified in the Oklahoma Statutes as Section 501 of Title 25, unless there is created a duplication in numbering, reads as follows:
A. As used in this section:
1.  "Tax" means the collection of revenues for expenditure by state government either pursuant to appropriation of the revenue from the General Revenue Fund of the State Treasury or the apportionment of revenue to a fund within the State Treasury the expenditures from which are for general government purposes, including any motor vehicle registration fee, and which is not otherwise a fee as defined by paragraph 2 of this subsection;
2.  "Fee" means a charge by an agency, board, commission, department or other entity of state government in order for a person or entity to acquire either specific tangible personal property or a specific service from such state governmental entity that is in some way unique to the person or entity acquiring the tangible personal property or service, including without limitation a photocopy, a license, a permission, or similar item or service and the proceeds from the imposition of the fee are used by the state governmental entity to pay for or offset the costs associated with the specific transaction for which the fee has been imposed or which pay for or offset the administrative or operational expenditures of the state governmental entity; and
3.  "Assessment" means a charge, not defined as a tax by paragraph 1 of this subsection and not defined as a fee by paragraph 2 of this subsection which is imposed upon commodities or transactions involving commodities, including livestock, the proceeds from which are used to promote the development or marketing of the commodity within the state.  The Legislature finds that an assessment is outside the scope of Section 33 of Article V of the Oklahoma Constitution.
SECTION 2.  This act shall become effective November 1, 2014.

54-2-9360	MAH	01/14/14