reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1407. County budget board - Membership - Officers - Vacancies - Meetings.

A county budget board is created in each county which elects to come under the provisions of this act. The board shall consist of each elected county officer. The chairman of the board of county commissioners shall serve as chairman of the county budget board. The county clerk shall serve as secretary of the county budget board. The chairman shall have all the rights and privileges as any other member of the board, including the right to vote on questions. Each member of the board shall be entitled to cast one vote. The members shall elect a vice-chairman from among them and develop such other rules or procedures as may be necessary to ensure the orderly conduct of business. The vice-chairman shall serve as chairman during the absence or vacancy of the chairman. When a vacancy occurs in the office of any county officer serving as a member of the board, such position on the board shall be considered vacant until the county office is filled in the manner provided by law. Regular meetings of the board shall be set by the board. Special meetings shall be held at the call of the chairman or any two (2) members of the board. A majority of all the members of the board then in office shall constitute a quorum and have the power to transact business. Any official action of the board in adopting or revising the county budget or any portion thereof shall be effective upon the approving vote of a majority of all the board members then in office.
Added by Laws 1981, c. 166, § 7, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1409. Adoption of budget - Capital projects fund budget - Reserve fund.

A. All budgets comprising normal operations of the county shall be adopted for a fiscal year. Major capital improvements financed by general obligation bonds, capital grants or contributions shall use a capital projects fund budget. The term of the budget shall coincide with the term of the individual project or projects. To the extent appropriate, the requirements for preparation, adoption and execution of the budgets described in Section 1408 of this title, as hereinafter set forth in this act, shall apply to budgets of capital projects funds.
B. In addition to a capital projects fund, the county may establish a reserve fund to meet unforeseen contingencies which may occur throughout the fiscal year.
Added by Laws 1981, c. 166, § 9, emerg. eff. May 13, 1981. Amended by Laws 2004, c. 99, § 3, eff. Nov. 1, 2004.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1410. Fund budgets required - Format - Contents.

A. At least thirty (30) days prior to the beginning of each fiscal year, a budget for each fund of the county for which a budget is required shall be completed by the county budget board. Each budget shall provide a complete financial plan for the budget year. The budget format shall be as prescribed by the State Auditor and Inspector. The format shall contain at least the following in tabular form for each fund, itemized by department and account within each fund:
1. Actual revenues and expenditures for the immediate prior fiscal year;
2. Estimated actual revenues and expenditures for the current fiscal year; and
3. Estimated revenues and proposed expenditures for the budget year.
B. The budget for each fund shall contain a budget summary. It shall also be accompanied by a budget message from the governing body which shall explain the budget and describe its important features.
C. The estimate of revenues in each fund for any budget year shall include probable income by source which the county is legally empowered to collect or receive at the time the budgets are adopted. The estimate shall be based upon a review and analysis of past and anticipated revenues of the county. Any portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the estimated amount of tax which is available for appropriation, as provided by the county excise board, or which can or must be raised as required by law. The budget of expenditures for each fund shall not exceed the estimated revenues for each fund. No more than ten percent (10%) of the total budget for any fund may be budgeted for miscellaneous purposes. Included in the budget of revenues or expenditures for any fund may be amounts transferred from or to another fund. Any such interfund transfer shall be shown as a transfer from the one fund and as a transfer to the other fund.
D. The county budget board shall determine the needs of the county for sinking fund purposes, pursuant to Section 431 of Title 62 and Section 28 of Article X of the Oklahoma Constitution, and include these requirements in the debt service fund budget for the budget year.
Added by Laws 1981, c. 166, § 10, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1411. Estimate of revenues and expenditures.

A. On or before a date set by the county budget board, the county excise board shall provide a tentative estimate of anticipated revenues from all sources, classified by funds, for the succeeding fiscal year.
B. On or before a date set by the county budget board, each officer, board or commission and all employees charged with the management or control of any department or office, as determined by the county budget board, shall prepare for the succeeding fiscal year, on forms provided by the budget board, estimated revenues and expenditures of the department or office. The county budget board may require such additional statistics or financial statements from county officers or others to enable it to ascertain fiscal conditions and needs. The information as to estimated revenues is supplementary and is not intended to equal estimated expenditures. The information required from each department, office, board or commission shall be set forth in tabular form, as follows:
1. Actual revenues and expenditures in the immediate prior fiscal year;
2. Budget estimates for the current fiscal year;
3. Actual revenues and expenditures for a period of six (6) to (9) nine months, as appropriate, of the current fiscal year;
4. Estimated actual revenues and expenditures for the current fiscal year; and
5. Estimated revenues and proposed expenditures for the budget year.
C. The budget board shall estimate, on the basis of demonstrated need, the expenditures for the budget year after a review of the budget requests and estimates of the department heads, officers, boards or commissions. Each such official shall be heard by the budget board prior to making of its final estimates, but thereafter it may revise any estimates as deemed advisable before finalizing the proposed budget for each fund.
Added by Laws 1981, c. 166, § 11, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1412. Public hearings - Notice.

The county budget board shall hold a public hearing on the proposed budget no later than fifteen (15) days prior to the beginning of the budget year. Notice of the date, time and place of the hearing, together with the proposed budget summaries, shall be published on the county's website and in a newspaper of general circulation in the county not less than five (5) days before the date of the hearing. Affidavit and proof of publication shall be attached to the budget when filed with the county excise board and State Auditor and Inspector. The county clerk shall make available a sufficient number of copies of the proposed budgets as the county budget board shall determine and have them available for review or for distribution or sale at the office of the county clerk. At the public hearing on the budgets, any person may present to the county budget board comments, recommendations or information on any part of the proposed budget.
Added by Laws 1981, c. 166, § 12, emerg. eff. May 13, 1981. Amended by Laws 2018, c. 292, § 2, eff. Nov. 1, 2018.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1413. Adoption of budget - Filing - Appropriations.

A. After the hearing and at least seven (7) days prior to the beginning of the budget year, the county budget board shall adopt the budget for each fund. The budget board may add or increase items or delete or decrease items in each budget. In all cases, the proposed expenditures shall not exceed the estimated revenues in the budget of any fund.
B. The adopted budgets shall be filed with the excise board of the county on or before the first day of the budget year. At the same time the budgets are filed with the excise board, one copy of each budget as adopted shall be kept on file in the office of the county clerk and a copy filed with the State Auditor and Inspector.
C. The adopted budgets shall be in effect on and after the first day of the fiscal year to which they apply. The budgets as adopted and filed with the excise board shall constitute an appropriation for each fund, subject to final approval of the county excise board as provided in this act, and the appropriation thus made shall not be used for any other purpose except as provided by law.
Added by Laws 1981, c. 166, § 13, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1414. Examination of budgets - Powers and duties of excise board.

A. The county excise board shall examine the county budgets. The excise board may take the following actions on the budgets:
1. For any items or amounts which are not authorized by law or which may be contrary to law, the unlawful amounts or items shall be stricken and disregarded;
2. Any amount which exceeds the lawful amount authorized by law shall be reduced to the extent authorized by law;
3. If any items or amounts are mandated by law and not provided for the county excise board shall return the budget to the county budget board to revise the budget to provide for the mandated items or amounts. The county budget board shall revise or amend the budget as needed and resubmit the budget within fifteen (15) days of the return by the excise board;
4. If any portion of the budget of revenues to be derived from ad valorem property tax exceeds the amount of tax which is available for appropriation, as finally determined and computed by the county excise board, the excise board shall return the budget to the county budget board to revise or amend the budget as needed and resubmit the budget within fifteen (15) days of the return by the excise board;
5. If any reduction or amendment in the budget is required by the computations of Section 3017 of Title 68 of the Oklahoma Statutes, the county excise board shall note these and return the budget to the county budget board to revise or amend the budget as needed and resubmit the budget within fifteen (15) days from the date of the return by the excise board; and
6. If the budget is within the income and revenues lawfully available, the excise board shall approve the budget and compute the levy required.
B. At the time required by law, the county excise board shall compute the appropriations and levy the taxes necessary for the county for the budget year in accordance with this act and Section 3017 of Title 68 of the Oklahoma Statutes.
C. The secretary of the county excise board shall certify the approved budget to the county budget board, the county treasurer and the State Auditor and Inspector. A copy of the budget as adopted and approved by the excise board shall be filed in the offices of the county clerk, the secretary of the county excise board and the State Auditor and Inspector.
Added by Laws 1981, c. 166, § 14, emerg. eff. May 13, 1981. Amended by Laws 2007, c. 155, § 1, eff. Nov. 1, 2007.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1415. Protests - Status of budget - Examination.

Within fifteen (15) days after the filing of any county budget with the State Auditor and Inspector, any taxpayer may file protests against any alleged illegality of the budget in the manner provided by Sections 24104 through 24111 of Title 68 of the Oklahoma Statutes. If no protest is filed by any taxpayer within the fifteen-day period, the budget and any appropriation thereof shall be deemed legal and final until amended by the county budget board. Taxpayers shall have the right at all reasonable times to examine the budget on file with the county clerk, county excise board or the State Auditor and Inspector for the purpose of checking for illegalities in the levies made or for filing protests in accordance with this section.
Added by Laws 1981, c. 166, § 15, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1416. Expenditures exceeding fund balance prohibited - Budget balances - Other unlawful acts - Liability.

A. No expenditure may be authorized or made by any county officer or employee which exceeds any fund balance in any fund for which a budget is not required to be adopted.
B. Any balance remaining in a fund at the end of the budget year shall be carried forward to the credit of the fund for the next budget year.
C. It shall be unlawful for any county officer or employee in any budget year of a fund for which a budget has been prepared:
1. To create or authorize creation of a deficit in any fund; or
2. To authorize, make or incur expenditures or encumbrances in excess of ninety percent (90%) of the appropriation for a given category of expenditure in the budget of any fund as adopted or amended until revenues in an amount equal to at least ninety percent (90%) of the appropriation have been collected. Any fund balance which is included in the appropriation within a given fund is considered revenue in the budget year for which it is appropriated. Expenditures may then be made and authorized as revenues are available so long as any expenditure does not exceed the actual fund balance in any budgeted fund.
D. Any obligation that is contracted or authorized by any county officer or employee in violation of this act shall become the obligation of the officer or employee himself and shall not be valid or enforceable against the county. Any county officer or employee who violates this act shall forfeit his office or position and shall be subject to such civil and criminal punishments as are provided by law. Any obligation, authorization for expenditure or expenditure made in violation of this act shall be illegal and void.
Added by Laws 1981, c. 166, § 16, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1417. Classifying estimated revenues and expenditures.

Estimated revenues and appropriation expenditures in the budget of each fund shall be classified in conformity with the accounting system prescribed by the State Auditor and Inspector. Revenues shall be classified separately by source. Expenditures shall be departmentalized by appropriate functions and activities within each fund and shall be classified within the following categories:
1. Salaries and wages, which may include expenses for salaries, wages, per diem allowances and other forms of compensation;
2. Employee benefits paid to any officer or employee for services rendered or for employment. Employee benefits may include employer contributions to a retirement system, insurance, vacation allowances, sick leave, terminal pay or similar benefits;
3. Operating expenses, which may include materials and supplies, articles and commodities which are consumed or materially altered when used, such as office supplies, operating supplies and repair and maintenance supplies, and all items of expense to any persons, firm or corporation rendering a service in connection with repair, sale or trade of such articles or commodities, such as services or charges for communications, transportation, advertising, printing or binding, insurance, public utility services, repairs and maintenance, rentals, miscellaneous items and all items of operating expense to any person, firm or corporation rendering such services;
4. Other charges consisting primarily of conduit type payments, such as charity, food and clothing, claims and damages, death benefits, grants and subsidies, reimbursements for food stamp distribution, and similar payments;
5. Capital outlays, which may include outlays which result in acquisition of or additions to fixed assets purchased by the county, including land, buildings, improvements other than buildings, and all construction, reconstruction, appurtenances or improvements to real property accomplished according to the conditions of a contract, machinery and equipment, furniture and autos and trucks; and
6. Debt service, which may include outlays in the form of debt principal payments, periodic interest payments, paying agent's fees, or related service charges for benefits received in part in prior fiscal periods as well as in current and future fiscal periods.
Added by Laws 1981, c. 166, § 17, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1418. Transfer of appropriations.

A county budget board may authorize transfers of any unencumbered and unexpended appropriation or any portion thereof from one expenditure category to another within the same department or from one department to another within the same fund, except that no appropriation for debt service or other appropriation required by law or resolution may be reduced below the minimums required. Interfund transfers may be made only as authorized by this act or as provided in the budget as adopted or amended according to Sections 10, 14 and 20 of this act.
Added by Laws 1981, c. 166, § 18, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1419. Transfer of special fund, debt service and special assessment fund balances.

Whenever the necessity for maintaining any special fund of a county has ceased to exist and a balance remains in the fund, the county budget board may authorize the transfer of the balance to the general fund. Applicable law shall govern the use or transfer of balances in any debt service or special assessment fund.
Added by Laws 1981, c. 166, § 19, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1420. Supplemental appropriations - Amendment of budget.

A. The county budget board may amend the budget to make supplemental appropriations to any fund up to the amount of revenues in excess of the total estimated in the latest budget, which are available for current expenses due to:
1. Revenues received from sources not anticipated in the budget for that year;
2. Revenues received from anticipated sources but in excess of the budget estimates therefor; or
3. An unexpended and unencumbered fund balance on hand at the end of the preceding fiscal year which had not been anticipated in the budget. Any appropriation authorizing the creation of an indebtedness shall be governed by the applicable provisions of Article X of the Oklahoma Constitution.
B. If at any time during the budget year it appears probable that revenues available will be insufficient to meet the amount appropriated, or that due to unforeseen emergencies there is temporarily insufficient money in a particular fund to meet the requirements of appropriation in the fund, the county budget board shall take such action as it deems necessary. For that purpose, it may amend the budget to reduce one or more appropriations or it may amend the budget to transfer money from one fund to another fund, but no appropriation for debt service may be reduced and no appropriation may be reduced by more than the amount of the unexpended and unencumbered balance thereof. No transfer shall be made from the debt service fund to any other fund except as may be permitted by the terms of the bond issue or applicable law.
C. A budget amendment as provided in this section authorizing supplemental appropriations or a decrease or change in appropriation of funds shall be adopted at a meeting of the county budget board and filed with the county clerk, the county excise board and the State Auditor and Inspector.
Added by Laws 1981, c. 166, § 20, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1421. Implementation and administration of act.

For the purpose of carrying into effect the provisions of this act, and for its proper administration, the State Auditor and Inspector is hereby empowered to promulgate and enforce such rules and regulations as may be necessary but not inconsistent herewith, and he shall prescribe all the forms of whatsoever nature referred to in this act including but not necessarily limited to budget forms, supporting schedule forms and all other accounting stationery required, desired or needed under the provisions of this act.
Added by Laws 1981, c. 166, § 21, emerg. eff. May 13, 1981.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1500. County purchasing agent - Appointment - Training - Duties and responsibilities - Salary - Office space and equipment.

A. The county clerk of each county or an employee of that office so designated by the county clerk shall be the county purchasing agent. Provided, in counties having a county budget board created pursuant to the County Budget Act, the board may, upon an affirmative vote of a majority of all the board members then in office, appoint a county purchasing agent. In the event the board does not appoint a county purchasing agent, the county clerk or an employee of that office so designated by the county clerk shall be the county purchasing agent. The county purchasing agent shall be under the general supervision and direction of the appointing authority.
B. All persons serving as county purchasing agents on July 1, 1989, shall attend training seminars sponsored by the Oklahoma Cooperative Extension Service prior to July 1, 1990. The training seminars will cover the terminology, concepts, customs and practices of the sellers of supplies, materials, equipment and information technology and telecommunications goods commonly purchased for the county. All county purchasing agents appointed after July 1, 1989, shall attend the training seminars within one (1) year of their appointment.
C. The county purchasing agent shall be authorized necessary assistants to carry out the duties and responsibilities provided by law and as may be delegated by the appointing authority. Provided, the employment of such assistants shall be upon the approval of the appointing authority. The salary of the county purchasing agent and assistants shall be fixed by the appointing authority. Provided, if the county clerk is the county purchasing agent, the salary of the county clerk shall remain as provided by law.
D. The county purchasing agent shall, at the expense of the county, be authorized adequate office space, furnishings, equipment and supplies to carry out the duties and responsibilities of the county purchasing agent as provided by law and as may be delegated by the appointing authority. Provided, the acquisition of such furnishings, equipment and supplies shall be upon the approval of the appointing authority, and the acquisition of office space shall be upon the approval of the board of county commissioners.
Added by Laws 1982, c. 249, § 1, eff. Jan. 1, 1983. Amended by Laws 1989, c. 286, § 3, operative July 1, 1989; Laws 2008, c. 40, § 1, eff. Nov. 1, 2008; Laws 2013, c. 358, § 1, eff. July 1, 2013.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1500.1. County purchasing agent – Powers – Electronic commerce.

A. Except as otherwise provided by Section 1500 et seq. of this title, the county purchasing agent shall have the authority to develop, implement and promote policies and procedures that allow the procurement of materials and equipment through contracts that are flexible, value based and are in the best interests of the state and its political subdivisions.
B. Except as otherwise provided, the county purchasing agent shall have the authority to use electronic commerce for the solicitation, notification, and other purchasing processes. For purposes of this subsection, "electronic commerce" means the use of electronic methods to enable solicitations, open bids, supplier response, bid submission, notice of contract award, county acquisition processes, or any other function to make an acquisition.
C. The boards of county commissioners shall have the authority to conduct a procurement transaction by electronic means subject to the provisions of the Uniform Electronic Transactions Act.
D. The board of county commissioners shall have the authority to establish an online bidding process with a vendor authorized by state contract as provided by the Office of Management and Enterprise Services.
1. The purchasing agent shall comply with all bid notice requirements as prescribed in paragraph 2 of subsection B of Section 1505 of this title or the Public Competitive Bidding Act of 1974.
2. Solicitations shall designate an opening and closing date and time for bids. Sealed bids received pursuant to this subsection shall be first opened in an open meeting of the board of county commissioners concurrently with other sealed bids received as provided in Section 1505 of this title or the Public Competitive Bidding Act of 1974.
3. The board of county commissioners shall be authorized to require online bidders to register before the opening date and time and, as part of that registration, require bidders to agree to any terms, conditions or other requirements of the solicitation or applicable acts.
4. The board of county commissioners shall be authorized to require potential online bidders to prequalify as bidders. Solicitations and published bid notices shall indicate the prequalification requirements for online bids. Bids submitted by online bidders not meeting a prequalification requirement shall be disqualified from consideration.
Added by Laws 1999, c. 399, § 3, eff. July 1, 1999. Amended by Laws 2010, c. 64, § 1, eff. July 1, 2010; Laws 2013, c. 358, § 2, eff. July 1, 2013; Laws 2020, c. 30, § 1, eff. Nov. 1, 2020.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1503. Department receiving officers to be designated.

A. Each county officer shall designate two (2) employees to act as receiving officers for their departments. A written designation of such employees shall be filed with the county clerk and shall be entered in the minutes of the board of county commissioners.
B. The county may designate two individuals who are not county employees for each of the following entities within the county to act as receiving and requisitioning officers:
1. Fire protection districts organized and operated pursuant to the provisions of Sections 901.1 through 901.29 of this title;
2. Fire protection services established pursuant to the provisions of Section 351 of this title;
3. Volunteer or full-time fire departments established pursuant to Section 592 of Title 18 of the Oklahoma Statutes; and
4. Municipal fire departments organized and operated pursuant to the provisions of Sections 29-101 through 29-108 and Sections 29-201 through 29-204 of Title 11 of the Oklahoma Statutes.
A written designation of these individuals shall be filed with the county clerk and shall be entered in the minutes of the board of county commissioners meeting in which the designations are made. Further, entities described in paragraphs 1, 2, 3 and 4 of this subsection, choosing to have any nonemployee of the county designated as a receiving and requisitioning officer shall provide evidence of blanket bond coverage or employee dishonesty liability insurance for each such designee.
Added by Laws 1982, c. 249, § 4, eff. Jan. 1, 1983. Amended by Laws 2016, c. 321, § 2, eff. July 1, 2016.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1504. Duties of receiving officer.

A. A receiving officer shall receive all purchased, lease-purchased or rented items procured for the department and shall identify such items received in a manner prescribed by the county road and bridge inventory officer or board of county commissioners or designee. The receiving officer shall also maintain a record of all such items received, disbursed, stored and consumed by the department.
B. The receiving officer shall comply with receiving procedures provided by law.
Added by Laws 1982, c. 249, § 5, eff. Jan. 1, 1983. Amended by Laws 2013, c. 358, § 4, eff. July 1, 2013.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1505.1. Contracts for supplies, equipment or materials - Bidders to provide information as to manufacturer and country of origin of supplies, equipment and materials.

A. The county purchasing agent may require each bidder for county contracts for supplies, equipment or materials to provide information as to the manufacturer and country of origin of any supplies, equipment or materials for the county as specified by labels attached to the supplies, equipment or materials where such identification is required by federal or state law. If an item has more than one component part or accessory which may have been manufactured in more than one country, the bidder may specify the countries of origin for only the major component parts or accessories as determined by the Board of County Commissioners where such identification is required by federal or state law.
B. Any county contract for the purchase of supplies, equipment or materials may require the contractor to obtain from all of his subcontractors information as to the manufacturer and country or countries of origin of any such supplies, equipment or materials provided to the county where such identification is required by federal or state law.
Added by Laws 1992, c. 205, § 2, eff. July 1, 1992.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1505.2. Exception to purchasing procedures for public trusts.

The procedures specified in Sections 1500 through 1505 of this title shall not apply to the receipt of or the purchases, lease-purchases and rentals of supplies, materials, equipment and improvements made with funds of a public trust expended by a county on behalf of such public trust, if the county is a beneficiary of such public trust and such public trust receives and administers the proceeds of sales tax.
Added by Laws 1996, c. 342, § 1, eff. July 1, 1996.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1507. Number of credit cards issued and amount of charges allowed.

A. The number of credit cards issued and the amount of charges allowed for credit cards issued by counties shall be subject to the following limits:
1. For counties with a population less than fifty thousand (50,000) persons, according to the latest Federal Decennial Census, no more than two cards shall be issued. The aggregate amount of credit for all such cards issued shall not exceed Five Thousand Dollars ($5,000.00);
2. For counties with a population of fifty thousand (50,000) to one hundred thousand (100,000) persons, according to the latest Federal Decennial Census, no more than four cards shall be issued. The aggregate amount of credit for all such cards issued shall not exceed Ten Thousand Dollars ($10,000.00);
3. For counties with a population of one hundred thousand (100,000) to four hundred fifty thousand (450,000) persons, according to the latest Federal Decennial Census, no more than six cards shall be issued. The aggregate amount of credit for all such cards issued shall not exceed Fifteen Thousand Dollars ($15,000.00); and
4. For counties with a population in excess of four hundred fifty thousand (450,000) persons, according to the latest Federal Decennial Census, no more than twenty-four credit cards shall be issued. The aggregate amount of credit for all such cards shall not exceed Sixty Thousand Dollars ($60,000.00).
B. The sheriff of each county shall issue cards when such cards are required for expenditures incurred in connection with travel outside the county and the sheriff shall remain responsible for proper use of all cards issued.
Added by Laws 1986, c. 127, § 2, eff. Nov. 1, 1986. Amended by Laws 1998, c. 215, § 2, eff. Nov. 1, 1998.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1602. Definitions.

As used in the Transient Merchant Licensing Act:
1. "Transient merchant" means any person, firm, corporation, partnership, or other entity which engages in, does or transacts any temporary or transient business in this state, either in one locality or in traveling from place to place in this state, offering for sale or selling goods, wares, merchandise, or services, and includes those merchants who, for the purpose of carrying on such business, hire, lease, use, or occupy any building, structure, motor vehicle, railroad car, or real estate.
2. "Temporary or transient business" means any business or home improvement service; siding, roofing or resurfacing services conducted for the sale or offer for sale of goods, wares, or merchandise which is carried on in any building, structure, motor vehicle, mobile home, travel trailer, railroad car, or real estate for a period of less than two (2) years.
3. "Person" means any individual, corporation, partnership, association, or other legal entity.
Added by Laws 1985, c. 150, § 2, eff. Nov. 1, 1985. Amended by Laws 1999, c. 399, § 1, eff. July 1, 1999.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1603. Exemptions.

A. The provisions of the Transient Merchant Licensing Act shall not apply to:
1. Sales at wholesale to retail merchants by commercial travelers or selling agents in the usual course of business;
2. Wholesale trade shows or conventions;
3. Sales of goods, wares, or merchandise by sample, catalog or brochure for future delivery;
4. Fairs and convention center activities conducted primarily for amusement or entertainment;
5. Any general sale, fair, auction, or bazaar sponsored by any church or religious organization;
6. Any sale sponsored by schools and universities or any charitable organization;
7. Trade fairs;
8. Flea markets;
9. Garage sales held on the premises devoted to residential use;
10. Sales of crafts or items made by hand and sold or offered for sale by the person making such crafts or handmade items;
11. Sales of agricultural products, including Christmas trees and firewood;
12. Sales made by a seller at residential premises pursuant to an invitation issued by the owner or legal occupant of such premises;
13. Any person who maintains a permanent place of business in this state and has a registered agent therein upon whom process, notice, or demand permitted by law may be made;
14. Any person whose participation with a "transient merchant" or in the "temporary or transient business" is limited to providing any building, structure, motor vehicle, railroad car or real estate; 15. Fireworks; or
16. Bibles.
B. A transient merchant not otherwise exempted from the provisions of the Transient Merchant Licensing Act shall not be relieved or exempted from the provisions of the Transient Merchant Licensing Act by reason of associating himself temporarily with any local dealer, auctioneer, trader, contractor, or merchant or by conducting such temporary or transient business in connection with or in the name of any local dealer, auctioneer, trader, contractor, or merchant.
Added by Laws 1985, c. 150, § 3, eff. Nov. 1, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1604. License required.

No transient merchant shall transact business in any county in this state unless such merchant and the owners of any goods, wares, or merchandise to be offered for sale or sold, if such goods, wares, or merchandise are not owned by the merchant, shall have secured a license and have otherwise complied with the requirements of the Transient Merchant Licensing Act.
Added by Laws 1985, c. 150, § 4, eff. Nov. 1, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1605. Application for license - Contents.

A. Any transient merchant desiring to transact business in any county in this state shall make application for and obtain a license in each county in which such merchant desires to transact business. The application for license shall be filed with the court clerk, and shall include the following information:
1. The name and permanent address of the transient merchant making the application, and if the applicant is a firm or corporation the name and address of the members of the firm or the officers of the corporation, as the case may be;
2. If the applicant is a corporation, there shall be stated on the application form the date of incorporation, the state of incorporation, and if the applicant is a corporation formed in a state other than the State of Oklahoma, the date on which such corporation qualified to transact business as a foreign corporation in the State of Oklahoma;
3. A statement showing the kind of business proposed to be conducted, the length of time for which the applicant desires to transact such business and the location of such proposed place of business;
4. The name and permanent address of the transient merchant's registered agent or office; and
5. The applicant has acquired all other required city, county, and state permits and licenses.
B. There shall be attached to the application a receipt or statement showing that any personal property taxes due on goods, wares, or merchandise to be offered for sale have been paid.
Added by Laws 1985, c. 150, § 5, eff. Nov. 1, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1606. Forms for applications for license and license certificate.

The court clerk in each county shall design and cause to be printed appropriate forms for applications for licenses and for the license certificates to be issued to applicants pursuant to the Transient Merchant Licensing Act.
Added by Laws 1985, c. 150, § 6, eff. Nov. 1, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1607. Agents of transient merchants.

Each person designated by a transient merchant as his agent in the application for a license shall be a resident of the county and shall be an agent of the transient merchant upon whom any process, notice, or demand required or permitted by law to be served upon the transient merchant may be served. The agent shall agree in writing to act as such agent and a copy of the agreement to so act shall be filed by the applicant with the application for a license.
The court clerk of each county shall maintain an alphabetical list of all transient merchants in the county and the names and addresses of their agents.
If any transient merchant doing business or having done business in any county within the state shall fail to have or maintain an agent in the county or if such agent cannot be found at his permanent address, the court clerk shall be an agent of such transient merchant for service of all process, notices, or demands. Service on the court clerk shall be made by delivery to and leaving with him or any person designated by the clerk to receive such service, duplicate copies of the process, notice, or demand. When any such process, notice, or demand is served on the clerk, he shall immediately cause one copy thereof to be forwarded by registered or certified mail, return receipt requested, to the permanent address of the transient merchant. The provisions of this section shall not limit or otherwise affect the right of any person to serve any process, notice, or demand in any other manner now or hereafter authorized by law.
Added by Laws 1985, c. 150, § 7, eff. Nov. 1, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1608. License fee - Bond.

Each application for a transient merchant license shall be accompanied by a license fee of Fifty Dollars ($50.00) and by a cash bond or a surety bond issued by a corporate surety authorized to do business in this state in the amount of Two Thousand Dollars ($2,000.00) or five percent (5%) of the wholesale value of any goods, wares, merchandise, or services to be offered for sale whichever sum is lesser. The surety bond shall be made payable to the State of Oklahoma and shall assure the payment by the applicant of all taxes that may be due from the applicant to the state or any political subdivision of the state, the payment of any fines that may be assessed against the applicant or its agents or employees for violation of the provisions of the Transient Merchant Licensing Act, and for the satisfaction of all judgments that may be rendered against the transient merchant or its agents or employees in any cause of action commenced by any purchaser of goods, wares, merchandise, or services within one (1) year from the date of the sale by such transient merchant. The bonds shall be maintained so long as the transient merchant conducts business in the county and for a period of one (1) year after the termination of such business and shall be released only when the transient merchant furnishes satisfactory proof to the court clerk that it has satisfied all claims of purchasers of goods, wares, merchandise, or services from such merchant, and that all state and local sales taxes and other taxes have been paid.
Added by Laws 1985, c. 150, § 8, eff. Nov. 1, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1609. Issuance of license - Transferability - Validity.

A transient business license shall be issued only when all the requirements of the Transient Merchant Licensing Act have been met. Such license shall not be transferable, shall be valid only within the territorial limits of the issuing county, shall be valid only for a period of ninety (90) days, and shall be valid only for the business stated in the application. A license so issued shall be valid for only one person, unless such person shall be a member of a partnership or employee of a firm or corporation obtaining such license.
Added by Laws 1985, c. 150, § 9, eff. Nov. 1, 1985.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1610. Violations - Misdemeanor.

Any person or entity that transacts a transient business as defined pursuant to the provisions of the Transient Merchant Licensing Act without having first obtained a license in accordance with the provisions of the Transient Merchant Licensing Act or who knowingly advertises, offers for sale, or sells any goods, wares, merchandise, or services in violation of the provisions of the Transient Merchant Licensing Act shall be guilty of a misdemeanor, punishable by a fine not to exceed Five Thousand Dollars ($5,000.00).
Added by Laws 1985, c. 150, § 10, eff. Nov. 1, 1985. Amended by Laws 1999, c. 399, § 2, eff. July 1, 1999.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1702. Purpose of act.

The purpose of this act is to provide a budget procedure for emergency medical service districts which shall:
1. Establish uniform and sound fiscal procedures for the preparation, adoption, execution and control of budgets;
2. Enable districts to make financial plans for both current and capital expenditures and to ensure that their directors administer their respective functions in accordance with adopted budgets;
3. Make available to the public and investors sufficient information as to the financial conditions, requirements and expectations of the district; and
4. Assist districts to improve and implement generally accepted accounting principles as applied to governmental accounting, auditing and financial reporting and standards of governmental finance management.
Added by Laws 1986, c. 145, § 2, eff. June 1, 1986.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1704. Definitions.

As used in this act:
1. "Account" means an entity for recording specific revenues or expenditures, or for grouping related or similar classes of revenues and expenditures and recording them within a fund or department;
2. "Appropriation" means an authorization and allocation of money to be expended for a purpose;
3. “Audit” means a performance audit, a financial audit, agreed-upon procedures, limited review, or examination of the books and records;
4. "Board" means a board of trustees of an emergency medical service district created pursuant to the provisions of Section 9C of Article X of the Constitution of the State of Oklahoma;
5. "Budget" means a plan of financial operations for a fiscal year, including an estimate of proposed expenditures for given purposes and the proposed means for financing them;
6. "Budget summary" means a tabular listing of revenues by source and expenditures by fund and by department within each fund for the budget year;
7. "Budget year" means the fiscal year for which a budget is prepared or being prepared;
8. "Current year" means the year in which the budget is prepared and adopted, or the fiscal year immediately preceding the budget year;
9. "Deficit" means the excess of the liabilities, reserves, contributions and encumbrances of a fund over its assets as reflected by its book of account;
10. "Department" means a functional unit within a fund which carries on a specific activity;
11. "District" means an emergency medical service district created pursuant to the provisions of Section 9C of Article X of the Constitution of the State of Oklahoma;
12. "Estimated revenue" means the amount of revenues estimated to be received during the budget year in each fund for which a budget is prepared. Revenue includes any appropriated fund balance in the budget of revenues for a fund for the budget year;
13. "Fiscal year" means the annual period for reporting fiscal operations which begins and ends on dates as the Legislature provides;
14. "Fund" means an independent fiscal and accounting entity with a self-balancing set of accounts to record cash and other financial resources, together with all liabilities, which are segregated for the purpose of carrying on specific activities or attaining certain objectives, or as otherwise defined in current generally accepted accounting principles;
15. "Fund balance" means the excess of the assets of a fund over its liabilities, reserves, contributions and encumbrances, as reflected by its books of account;
16. "Immediate prior fiscal year" means the year preceding the current year;
17. "Levy" means to impose ad valorem taxes or the total amount of ad valorem taxes for a purpose or entity;
18. "Operating reserve" means that portion of the fund balance which has not been appropriated in a budget year. The "operating reserve" will be equivalent to the "unappropriated fund balance" in any fund for which a budget is prepared.
Added by Laws 1986, c. 145, § 4, eff. June 1, 1986. Amended by Laws 2007, c. 132, § 6, eff. Nov. 1, 2007.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1705. Advice on procedural and technical matters.

The State Auditor and Inspector, or his designee, shall advise districts on procedural and technical matters relating to accounting and budget procedures. It shall be the duty of the employees of the districts with notice of such advice to follow the instructions or advice of the State Auditor and Inspector until relieved of such duty by a court of competent jurisdiction or until the Supreme Court shall hold otherwise.
Added by Laws 1986, c. 145, § 5, eff. June 1, 1986.
2023 Oklahoma Statutes › Title 19. Counties and County Officers › §19-1706. Annual financial statement.

It shall be the duty of the board of the district on or before the third Monday of July in each year to produce or cause to be produced and forward to the State Auditor and Inspector a financial statement of the district for the preceding year ending June 30th.
Added by Laws 1986, c. 145, § 6, eff. June 1, 1986. Amended by Laws 1989, c. 14, § 1, operative July 1, 1989.