Opinion No.

OPINION — AG — ** SALES TAX — COUNTY COMMISSIONERS — EARMARK PURPOSE ** (1) HOUSE BILL NO. 1018 (CODIFIED AS 68 O.S. 1370 [68-1370]) DOES 'NOT' AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS TO EITHER CALL OR HOLD A COUNTY SALES TAX ELECTION PRIOR TO THE EFFECTIVE DATE OF THE COUNTY SALES TAX ACT, JANUARY 1, 1984. (2) IN PREPARING THE RESOLUTION CALLING FOR AN ELECTION AND IN PREPARING THE BALLOT, A BOARD OF COUNTY COMMISSIONERS IS REQUIRED TO DISTINCTLY SPECIFY THE PURPOSE OF THE TAX LEVY. THIS PURPOSE MUST BE ONE WITHIN THE SCOPE OF SECTION 2(C) OF HOUSE BILL NO. 1018, AND ONE PROPERLY…