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 2nd Session of the 60th Legislature (2026)
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3 SENATE BILL 1823 By: Frix
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6 AS INTRODUCED
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7 An Act relating to sales tax; amending 68 O.S. 2021,
7 Section 1370.9, which relates to lodging taxes levied
8 by a county; defining term; and providing an
8 effective date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1370.9, is
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14 amended to read as follows:
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15 Section 1370.9. A. In addition to any other sales tax levied
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16 by a county pursuant to the provisions of Section 1350 et seq. of
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17 this title, any county of this state having a population of less
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18 than Two Hundred Thousand (200,000), according to the latest Federal
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19 Decennial Census, may levy a lodging tax, not to exceed five percent
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20 (5%), upon the gross proceeds or gross receipts derived from the
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21 service of furnishing of rooms by hotel, apartment hotel, or motel
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22 and for the furnishing of any other facility for public lodging,
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23 except campsites. Before such a tax may be levied by the county,
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24 the imposition of the tax shall first be approved by a majority of
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Req. No. 2734 Page 1
1 the registered voters of the county voting thereon at a special
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2 election called by the board of county commissioners or by
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3 initiative petition signed by not less than five percent (5%) of the
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4 registered voters of the county who were registered at the time of
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5 the last general election. However, if a majority of the registered
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6 voters of a county voting fail to approve such a tax, the board of
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7 county commissioners shall not call another special election for
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8 such purpose for six (6) months. Any tax levied or any change in
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9 the rate of a tax levied pursuant to the provisions of this section
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10 shall become effective on the first day of the calendar quarter
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11 following approval by the voters of the county unless another
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12 effective date, which shall also be on the first day of a calendar
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13 quarter, is specified in the ordinance or resolution levying the tax
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14 or changing the rate of tax.
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15 B. Any tax which may be levied by a county pursuant to the
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16 provisions of this section shall be inapplicable to the furnishing
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17 of public lodging in the corporate limits of any municipality in the
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18 county which has levied a lodging tax.
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19 C. Any tax which may be levied by a county pursuant to the
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20 provisions of this section shall be designated for a particular
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21 purpose. The proceeds of any tax levied by a county pursuant to the
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22 provisions of this section shall be deposited in the general revenue
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23 or a lodging tax revolving fund of the county pursuant to subsection
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24 E of this section.
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1 D. The tax may be limited or unlimited in duration. The county
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2 shall identify the duration of the tax when it is presented to the
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3 voters pursuant to the provisions of subsection A of this section.
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4 E. There are hereby created one or more county lodging tax
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5 revolving funds in each county which levies a tax pursuant to the
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6 provisions of this section if any or all of the proceeds of such tax
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7 are not to be deposited in the general revenue fund of the county.
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8 Each such revolving fund shall be designated for a particular
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9 purpose and shall consist of all monies generated by such tax which
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10 are designated for such purpose. Monies in such funds shall only be
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11 expended for the purposes specifically designated as required by
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12 this section. A county lodging tax revolving fund shall be a
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13 continuing fund, not subject to fiscal year limitations.
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14 F. 1. The particular purpose required by subsection C of this
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15 section shall be presumed to include the following:
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16 a. advertising the particular purpose within or without
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17 this state, and
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18 b. investing the funds and later expending the funds or
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19 any earnings or both for the particular purpose.
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20 2. The provisions of this subsection shall apply to any levy in
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21 effect on or after July 1, 2009.
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22 G. As used in this section, "public lodging" means the
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23 furnishing, for consideration, of sleeping accommodations to
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24 transient guests by any hotel, motel, apartment hotel, inn, tourist
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1 home, bed and breakfast, short-term rental, or other facility
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2 regularly offering accommodations to the public, but shall not
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3 include hospital or nursing home rooms, school dormitories, or
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4 accommodations leased for thirty (30) consecutive days or more.
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5 SECTION 2. This act shall become effective November 1, 2026.
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7 60-2-2734 QD 1/14/2026 10:36:07 PM
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Req. No. 2734 Page 4Every fact on this page links to its source, starting with the official bill record.