§3A-207.

§3A-207.
   
   Each organization licensee shall collect a tax of ten percent (10%) of
   the amount received by the organization licensee for tickets for
   admission to the race meeting grounds. If an organization licensee
   offers a reduced price for admission to the race meeting grounds based
   upon the purchase of a season ticket or pass, the amount of tax
   collected by the licensee for admission to the race meeting grounds as
   a result of the purchase of such ticket or pass by any person shall be
   equal to the amount of tax that would have been collected by the
   licensee for admission to the race meeting grounds if such person did
   not hold a season ticket or pass. On the first business day after the
   close of the racing day on which the tax was collected, the
   organization licensee shall remit to the Oklahoma Tax Commission the
   proceeds from the tax. The proceeds of the tax shall be distributed as
   follows:
   
   1. For the first two (2) years of operation, forty-five percent (45%)
   shall be apportioned monthly to the municipality in which the
   racetrack is located. Fifty percent (50%) shall be apportioned monthly
   to the county in which the racetrack is located. Five percent (5%)
   shall be apportioned monthly to the General Revenue Fund of the State
   Treasury.
   
   2. For the third and all following years, fifty percent (50%) shall be
   apportioned monthly to the municipality in which the racetrack is
   located and fifty percent (50%) shall be apportioned monthly to the
   county in which the racetrack is located.
   
   If the racetrack is not located in a municipality or is located in a
   municipality with a population of less than one thousand (1,000), one
   hundred percent (100%) of the proceeds shall be distributed to the
   county in which the racetrack is located.