Revenue and taxation; county severance tax; election; apportionment; Oklahoma Tax Commission; effective date.

HB 1146 allows Oklahoma counties to levy a severance tax of up to $0.10 per ton on surface-mined materials (excluding coal) for specific public projects. It requires voter approval via election or initiative petition before implementation and exempts materials extracted by individuals for personal use, agricultural limestone, and sand used in fracking. Revenue collected must be split equally: 50% for county road and bridge improvements, and 50% for municipal infrastructure projects based on population. The bill also mandates 60-day notice of tax rate changes by the Oklahoma Tax Commission and prohibits counties from imposing additional fees on mining operations. It becomes effective November 1, 2025.