Okla. Stat. tit. 68 § 2807.12
Annually, on or before February 15, each rental business that collects the equipment rental recovery fee shall be required to electronically submit to the Oklahoma Tax Commission a consolidated report showing the aggregated personal property taxes paid in the state during the previous calendar year and the aggregated recovery collections in the state during the previous calendar year. If the aggregated recovery collections in the state exceed the aggregated taxes paid in the state, the aggregate excess shall be paid to the county treasurers. The amount of excess paid to each county treasurer shall be a pro rata distribution based on the amount of personal property tax paid by the business to each county in the previous calendar year in relation to the total personal property tax paid in this state in the previous calendar year. No excess collections shall be retained by the business.
Okla. Stat. tit. 68, § 2807.12