HB 2294 Summary

• Amends 68 O.S. 2011, Section 2701 to modify municipal taxation authority by removing the word "hereby" from the authorization for incorporated cities and towns to assess, levy, and collect taxes.

• Exempts the sale of clothing and footwear designed to be worn on the human body from municipal sales taxes, in accordance with standards set forth in Section 3 of the act.

• Effective date of November 1, 2017.