Oklahoma legislation · 2026 Regular Session
Oklahoma HB3314: Marijuana; public service impact tax; county option; initiative and referendum procedures; administration procedures; effective date.
Status: Failed, March 25, 2026
What the bill says
An Act relating to public service impact tax; authorizing county to impose tax upon the retail sale of marijuana; providing clear exemption for marijuana grown on private property by natural persons and not sold; requiring voter approval before levying of tax; specifying time period before subsequent special election can be called under certain circumstances; providing effective date for tax levy or change in tax rate; requiring designation of purpose for tax and specifying purposes; limiting allowable purposes; specifying disposition of funds; providing for duration of tax…
From the engrossed text, March 2, 2026:
An Act relating to public service impact tax; authorizing county to impose tax upon the retail sale of marijuana; providing clear exemption for marijuana grown on private property by natural persons and not sold; requiring voter approval before levying of tax; specifying time period before subsequent special election can be called under certain circumstances; providing effective date for tax levy or change in tax rate; requiring designation of purpose for tax and specifying purposes; limiting allowable purposes; specifying disposition of funds; providing for duration of tax; requiring Oklahoma Tax Commission to provide certain notice; modifying effective date of rate change under specified circumstances; authorizing certain contract between county and Tax Commission and providing contract criteria; authorizing Tax Commission to charge specified fee; requiring initiative petitions be in compliance with specified statutes; mandating specified procedures; setting time period during which election shall be held; providing for codification; and providing an effective date. HB3314 HFLR Page BOLD FACE denotes Committee Amendments. SECTION 1. NEW LAW A new section of law to be codified in the Oklahoma Statutes as Section 426A of Title 63, unless there is created a duplication in numbering, reads as follows: A. Any county of this state is hereby authorized to levy a public service impact tax upon the retail sale of marijuana within the limits of the county …