Section XXVIII-7: Taxation and licensing - Distribution of funds

  The retail sale of alcoholic beverages shall be subject to the
sales tax statutes enacted by the Legislature and in addition
thereto the Legislature may levy taxes upon the manufacture,
possession and/or all sales of alcoholic beverages, including
sales by retail package stores and sales by the individual drink
for on-premises consumption, the proceeds of which, except sales
tax, shall be distributed as follows:
  (a)  The Oklahoma Tax Commission shall collect and distribute
the taxes collected under the terms of this Article and shall
distribute ninety-seven percent (97%) of such taxes as are levied
and as are attributable to retail sales by package stores as
follows:
  (1)  One-third (1/3) of taxes attributable to sales by retail
package stores shall be allocated to the counties of the State of
Oklahoma on the basis of area and population (giving equal weight
to area and population) and all of said funds shall be
appropriated by the Board of County Commissioners in each county
to all incorporated cities and towns in said county on the basis
of population within each city and town on a per capita basis
based on the last preceding Federal Decennial Census.
  (2)  Two-thirds (2/3) of taxes attributable to sales by retail
package stores shall be credited to the General Revenue Fund of
the State of Oklahoma.
  (b)  The remaining three percent (3%) of taxes attributable to
sales of alcoholic beverages by retail package stores; and up to
(3%) of taxes attributable to sales of alcoholic beverages by the
individual drink for on-premises consumption, as shall be
determined by the State Legislature; shall be paid to the State
Treasurer and placed to the credit of the Oklahoma Tax Commission
Fund, to be paid out of said fund pursuant to appropriations made
by the State Legislature.
  (c)  The remaining taxes attributable to sales of alcoholic
beverages by the individual drink for on-premises consumption,
shall be credited to the General Revenue Fund of the State of
Oklahoma. The State Legislature shall appropriate to the Oklahoma
Alcoholic Beverage Laws Enforcement Commission from all available
taxes collected under this Article, whatever funds are necessary
to provide for full enforcement of the alcoholic beverage laws of
the State.
  (d)  All State license fees shall be collected by the Oklahoma
Alcoholic Beverage Laws Enforcement Commission and deposited in
the State Treasury and after the expenses of the Commission, as
approved by the Legislature, have been deducted, the balance
shall be credited to the General Fund.