HB1146

Authorizes county severance tax on surface-mined materials, requires voter approval, and outlines tax apportionment and refund procedures.

Authorizes a county to levy a severance tax on surface-mined materials, excluding coal, with voter approval. Requires the Oklahoma Tax Commission to notify taxpayers of rate changes 60 days prior to the effective date. If notice is not given, the effective date is delayed to the first day of the next calendar quarter. The tax can be up to ten cents per ton and must be approved by a majority of registered voters in a special election. If the tax fails, another election must be held within 60 days.