Group, A state municipality holds an election on the 4/1/2025 general municipal election, in part for the purpose of asking its citizens to approve a one percent (1%) increase in sales taxes. The municipality's governing body approved a resolution to call for such an election, and said resolution was timely submitted to the County Election Board. The election was held, and the citizens approved the sales tax increase. The municipality's staff does not know what the next steps are, have thus inquired of me as to said next steps, and the County Election Board has advised it only holds the election and has nothing to do with forwarding on the applicable paperwork (presumably to the Oklahoma Tax Commission) regarding the election results. It is therefore presumed that the municipality is responsible for sending a certified copy of the applicable paperwork regarding the election results to the OTC. This paperwork issue is where there is a wrinkle. The authority I have located, 68 OS 2701, indicates that the governing body should have passed an *ordinance* to call for the election *rather than a resolution*. Clearly, as we know, as noted by the Oklahoma Municipal League on its website (https://www.oml.org/ordinances-and-resolutions-faq), and as defined at 11 OS 1-102, there is a significant difference between an ordinance and a resolution. When asked of the municipality's staff to provide a copy of the applicable ordinance, as was specifically referenced and enumerated within the resolution that was approved by the governing body, the municipal staff sends only the existing ordinance approved years ago and not the requested ordinance, indicating that the prior ordinance was somehow misnumbered Thus, this leads me to believe that the ordinance which was referenced and enumerated within the approved resolution does not actually exist and that the ordinance was never actually approved by the governing body, only the resolution itself. In its defense, I will note that it appears that the County Election Board requested that the municipality send an approved resolution in order to schedule an election for this purpose, and stated nothing about an ordinance. Accordingly, my thoughts are that the election results as to the sales tax increase are essentially null and void, and if the governing body wants to have its citizens approve a sales tax increase the governing body is going to have to either call for a special election later this year to re-address this matter, or wait until the next general municipal election to put the issue on the ballot. If I am wrong or if someone knows of legal authority that will justify passage of the sales tax increase merely by resolution, I would appreciate that authority being passed along. If my position is correct, however, I likewise am reaching out to see if anyone can point me to a sample ordinance that meets the requirements of 68 OS 2701 so that I can draft and present it to the governing body for its approval, with the ultimate goal of having the governing body call for a valid election on this subject. I sincerely appreciate your input and advice in this regard. Thank you! *D. David Haggerty* OBA #21201, CBA #193, SBT #24086687 *D. David Haggerty, PLLC* Attorney At Law 121 N. 3rd Ave. Durant, OK 74701 Office #: (580) 924-0405 Email: ddavidhaggertylaw@gmail.com Office Hours: Monday-Thursday, 8:30 a.m.-12:00 p.m. & 1:00 p.m.-4:00 p.m., Friday, 8:30 a.m. - 12:00 p.m. & 1:00 p.m.-3:00 p.m.