OK HB3085

Amends 68 O.S. 2021, Section 1370.9 to change county lodging tax applicability from "inapplicable" to "applicable" for public lodging within municipal limits where the municipality has already levied its own lodging tax

Allows counties with populations under 200,000 to collect their lodging tax (up to 5%) on hotels, motels, and apartment hotels even within municipalities that have their own lodging taxes, creating potential dual taxation

County lodging taxes still require approval by majority vote at a special election called by county commissioners or through initiative petition signed by at least 5% of registered voters

Effective date is November 1, 2026