Revenue and taxation; aggregates; voting procedures; fees; rate; apportionment; effective date.

HB 3559 allows Oklahoma counties to impose a severance tax (up to $0.15 per ton) on rock, gravel, sand, and limestone extracted for commercial use by businesses, but requires voter approval through an election or initiative petition (requiring 5% of registered voters' signatures). It exempts materials extracted by individuals on private property or for agricultural purposes and mandates that tax revenue must fund only road and bridge construction/improvement - never employee salaries. The bill also requires counties to specify the tax's purpose and duration before voting, gives the Oklahoma Tax Commission authority to collect the tax for a 0.5% fee, and mandates 60 days' notice of rate changes. Counties cannot hold a new election on the same tax for six months after voter rejection.