Bill > HB1104

This bill amends Oklahoma's existing lodging tax law to allow counties with fewer than 200,000 residents to levy an additional three percent lodging tax specifically for building and maintaining county-owned tourism facilities. The bill increases the voter approval threshold from a simple majority to 60% for implementing the tax, requiring a special election or initiative petition. If voters do not approve the tax, county commissioners must wait six months before calling another election. The proceeds from this new tax must be deposited into a designated tourism fund and can only be used for tourism-related purposes, such as constructing and maintaining county facilities that attract visitors. The bill clarifies that this new tax is separate from the existing lodging tax (which remains at up to 5%) and cannot be imposed within municipal limits that already have their own lodging tax. The legislation will become effective on November 1, 2025, providing counties with a new potential revenue stream to support local tourism infrastructure.

Government Affairs

http://www.oklegislature.gov/BillInfo.aspx?Bill=hb1104&Session=2600