Opinion ID: 2632256
Heading Depth: 1
Heading Rank: 7

Heading: authorization to levy sales taxes

Text: ¶ 17 Petitioners argue that § 22-159 does not authorize municipalities to levy sales taxes to support public schools, because it does not explicitly reference or authorize a sales tax. We disagree. Adequately funded public public schools benefit the entire community in which they are located. As such, they serve a public purpose. Such public schools promote the general welfare, as well as economic development, economic security and prosperity for a municipality. See, e.g., State ex rel. Brown v. City of Warr Acres, 1997 OK 117, ¶ 20, 946 P.2d 1140, 1145 (wherein we held public purpose embodies a proposal that promotes the general welfare, economic security and prosperity of the city and its citizens); Burkhardt v. City of Enid, 1989 OK 45, ¶ 23, 771 P.2d 608, 614 (wherein we held economic development is a public purpose for which a municipality may expend public funds, and determined an institution of higher education provides a public benefit that fosters economic development in a community.) Therefore, we hold that in pursuit of a lawful public function, the City of Oklahoma City and the City of Lawton enacted the ordinances at issue herein. We further hold that 11 O.S.2001, § 22-159 allows municipalities the option to levy a sales tax for the legitimate public purpose of adequately financing public school systems located in whole or in part within the municipality's corporate limits. A municipality's economic development plan that encompasses improvement of the public school districts located within that municipality serves a legitimate public purpose as contemplated by Const. Art.10, § 14. ¶ 18 Support, as used in § 22-159, implies financial support, which necessarily implies the power to levy taxes. Therefore, we determine that a sales tax levied by a municipality to support public school districts within its corporate boundary pursuant to 11 O.S.2001, § 22-159 is permitted under Const. Art. 10, § 26.