Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 1112 By: Rader
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5 AS INTRODUCED
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6 An Act relating to lodging tax; excluding discounted
6 or comped rooms or lodging from gross receipts upon
7 which a lodging tax is levied; providing for
7 codification; and providing an effective date.
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10 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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11 SECTION 1. NEW LAW A new section of law to be codified
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12 in the Oklahoma Statutes as Section 1370.11 of Title 68, unless
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13 there is created a duplication in numbering, reads as follows:
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14 For any county lodging tax levied pursuant to Section 1370.9 of
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15 Title 68 of the Oklahoma Statutes and any municipal lodging tax
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16 levied upon the effective date of this act, the gross receipts or
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17 gross proceeds upon which the tax is levied shall not include any
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18 discounts or the provision of lodging or rooms at no charge to the
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19 customer or employee when the seller receives no consideration or
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20 reimbursement by a third party.
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21 SECTION 2. This act shall become effective January 1, 2026.
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23 60-1-1366 QD 1/16/2025 3:44:16 PM
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Req. No. 1366 Page 1Every fact on this page links to its source, starting with the official bill record.