Sales‑tax funds yield $24.9M receipts in 2025‑26; county holds $24.17M cash across sales‑tax accounts

Muskogee County’s Exhibit LST (Sales Tax Revenue Funds) reports total sales‑tax receipts of $24,938,962.39 in 2025‑26 and an ending combined cash balance of $24,167,425.27 across sales‑tax funds. The packet highlights several large subfunds: Use Tax Sales Tax ($8,927,352.02 cash), Road & Bridges Sales Tax ($6,528,619.37), Sheriff Sales Tax ($3,421,011.86) and Rural Fire Sales Tax ($4,356,273.01). Those accounts also show reserves for warrants and project reserves recorded in Schedule 3 and Schedule 8.

These funds finance major capital and operating expenses for county services and pass‑through remits. The document lists line items and the excise board calculations used to budget and reserve sales‑tax resources; the compilation report again notes that Turner & Associates performed a compilation engagement and did not audit the forms.

Why it matters: sales‑tax receipts and use‑tax distributions are a primary revenue source for county capital and public‑safety programs. The sizes of the Use Tax and Road & Bridges accounts indicate multi‑year capital plans and available funding for infrastructure and rural fire needs.