It has been 25 years since Oklahoma voters approved State Question 640 to amend the state constitution to require either a majority vote of the people in a general election or a three-fourths vote of both legislative chambers to approve any tax increase. Because it's nearly impossible to get three-fourths of the Legislature to agree on anything controversial, it is time to repeal SQ 640 to give our duly elected government the necessary flexibility to help solve our state's long-term revenue problems.

SQ 640 began as an initiative petition backlash against the income and sales tax increases contained in the Education Reform Act of 1990, better known as House Bill 1017. These increases followed successive sales tax, motor fuel tax and cigarette tax increases enacted during the 1980s. Governors of both political parties, Democrat George Nigh and Republican Henry Bellmon, determined that tax increases were necessary along with spending cuts to shore up the state budget during the depths of the 1980s oil bust.

Since the approval of SQ 640, tax policy in Oklahoma has been a one-way street. The Legislature has cut income and gross production tax rates with a simple majority vote, but it is structurally next to impossible to change course and raise revenue, no matter how dire the budget situation.

While Oklahoma's general revenue has continued to grow despite the rate reductions, the reality is that when inflation and net population growth are considered, it is actually very difficult for any state to take in less money in subsequent budget years, except in times of economic recession. The core question is whether that revenue growth is able to adequately provide for the public goods and quality-of-life expectations of a growing, modern population.