1. County Government Trends & Issues 2:00 – 2:40, Feb. 5, 2015 SU 408, Case Study 1 Notie Lansford, Extension Economist New County Extension Director Retreat

2. Issues $, Budgets, Funding, Dollars, … – Jail inmates, road damage, Training CAMA – computer assisted mass appraisal Open Records Requests & Cost Sovereign Citizens Assessment Percentage Ad Valorem Exemption Reimbursement

3. Issues, p. 2 Posting county employee salaries on website Allowing commissioners to do work for cities and schools Making sheriff elections non-partisan Open Meetings Fair Board Elections Contact us if you need info on proposed legislation affecting county govt.

4. Financially, Recognition of “What Is” 10 Mill Ad Valorem, Max Constitutional Assessment Percentage Range 2% Sales & Use Tax, Max Fixed Fuel Taxes & Formulas to Allocate Fixed Calculations for Gross Production & Motor Vehicle Taxes Defined Fees and Use Thereof Defined funding for CED’s, CBRI, etc

5. Trends in County Govt. Move from Prop Tax to Sales Tax – Heavier dependence by smaller counties Move from General Fund to “Cash Funds” – Proliferation of fees and number of cash funds Move from Paper to Digital – Paying taxes, filing documents, online access, … The smaller the county, the tighter the money – Small pop = small tax base, with exceptions!

6. Smaller Pop County = Higher Sales Tax

7. County Sales & Lodging Taxes WOODWARD ADAIR ALFALFA ATOKA BECKHAM BLAINE BRYAN CANADIAN CARTER CHEROKEE CHOCTAW CIMARRON CLEVELAND COMANCHE COTTON CRAIG CUSTER DELAWARE DEWEY ELLIS GARFIELD GRADY GRANT GREER HARMON HARPER JACKSON JEFFERSON KAY KIOWA LATIMER LOVE MAYES MURRAY MUSKOGEE NOBLE NOWATA OKLAHOMA OKMUL GEE OSAGE OTTAWA PAWNEE PAYNE PUSHMATAHA ROGER MILLS ROGERS SEQUOYAH STEPHENS TILLMAN TULSA WAGONER WASHITA WOODS WASHINGTON MARSHALL MAJOR KINGFISHER BEAVER TEXAS LOGAN CREEK LINCOLN OKFUSKEE McINTOSH CADDO MCCLAIN GARVIN SEMINOLE POTTAWATOMIE HUGHES PITTSBURG HASKELL LE FLORE COAL JOHNSTON PONTOTOC McCURTAIN Lodging Tax Counties, 12 Sales & Use Tax, 75 Sales Tax only, 1 December 2011

8. County Sales Tax Uses

11. Excludes Tulsa, Oklahoma, and Cleveland Counties

17. Cash Funds Table 3c (next page) – Looks more normal – Where does your county put sales tax? – Where does your county put use tax?

21. Related Publications Handbooks - http://agecon.okstate.edu/ctp/handbooks.asp http://agecon.okstate.edu/ctp/handbooks.asp Abstract of County Government General, Highway, and Special Revenue Funds in Oklahoma Fiscal Year 2012-2013 Abstract of County Government General, Highway, and Special Revenue Funds in Oklahoma Fiscal Year 2012-2013 Comparison of County Finances, F-902 County Sales, Use, & Lodging Tax Summary Report, FY 2013 Duties and Responsibilities of Elected County Officials Duties and Responsibilities of Non-Elected County Officials Tutorials and Videos Training Classes Schedule County Financial Trend Reports – example Major Countyexample Major County All the above and more at the County Training Program website: http://agecon.okstate.edu/ctphttp://agecon.okstate.edu/ctp

22. Contact Info http://agecon.okstate.edu/ctp/