OK SB1823

Amends 68 O.S. 2021, Section 1370.9 to add a statutory definition of "public lodging" for county lodging tax purposes

"Public lodging" is defined as sleeping accommodations furnished for consideration to transient guests by hotels, motels, apartment hotels, inns, tourist homes, bed and breakfasts, short-term rentals, or other public accommodation facilities

Explicitly excludes hospital rooms, nursing home rooms, school dormitories, and accommodations leased for 30 consecutive days or more from the definition

Counties with populations under 200,000 may levy lodging taxes up to 5% on public lodging, with voter approval required

Effective date: November 1, 2026