OK HB1104

Counties with populations under 200,000 may levy a lodging tax up to 5% on hotels, motels, and apartment hotels, with voter approval threshold increased from a simple majority to 60%

Creates a new separate lodging tax option of up to 3% for any county, specifically designated for building and maintaining county-owned facilities that promote tourism

The 3% tourism-focused lodging tax proceeds must be deposited in a designated tourism fund and cannot be used for any other purpose

Both tax types require approval by 60% of registered voters at a special election called by county commissioners or through initiative petition signed by at least 5% of registered voters

If voters reject a proposed tax, the county must wait 6 months before calling another special election; effective date is November 1, 2025