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OK SB1112

Bill

Status

Passed

5/15/2025

Primary Sponsor

Dave Rader

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Excludes discounts on lodging from the gross receipts subject to county and municipal lodging taxes
  • Excludes complimentary rooms provided to customers or employees at no charge from taxable gross receipts, provided the seller receives no payment or third-party reimbursement
  • Applies to county lodging taxes levied under Section 1370.9 of Title 68 and municipal lodging taxes in effect as of the act's effective date
  • Creates new Section 1370.11 of Title 68 of the Oklahoma Statutes
  • Effective date: January 1, 2026

Legislative Description

Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.

Last Action

Becomes law without Governor's signature 05/15/2025

5/15/2025

Committee Referrals

Appropriations and Budget Finance Subcommittee4/2/2025
Appropriations and Budget4/1/2025
Revenue and Taxation2/4/2025

Full Bill Text

No bill text available