Okla. Stat. tit. 68 § 4402
The Legislature finds that sales taxable transactions conducted within the area designated by Section 7 of this act have a significant economic impact. In order to assist the Oklahoma Tourism and Recreation Department with the maintenance and improvement of critical infrastructure for the Lake Murray area, the Legislature finds that it is in furtherance of an essential governmental function to provide a method by which the State of Oklahoma may utilize a portion of certain incremental state sales tax revenues derived from taxable transactions occurring within the area designated by Section 7 of this act as the "Lake Murray Designated Area" to ensure the proper maintenance and allow for the continued development of critical infrastructure within the Lake Murray area.
Okla. Stat. tit. 68, § 4402