Opinion No. 71-108 (1971) Ag

CITY AUTHORITY — SALES TAX FOR SPECIAL PURPOSE Pursuant to 68 O.S. 2701 [68-2701] — 68 O.S. 2706 [68-2706] (1970), a city is authorized to vote, assess, levy and collect a one cent (1c) sales tax for the special purpose of earmarking the proceeds to an accredited junior college pursuant to 70 O.S. 4408 [70-4408] (1970) and may declare said purpose within the ballot. The Attorney General has received your letter dated January 18, 1971, wherein you ask the following question: QUESTION: May a city pass a one cent (1c) sales tax and earmark the proceeds to an accredited community junior college?…