Bill > SB1112

This bill amends Oklahoma's lodging tax regulations to exclude certain complimentary or discounted rooms from the gross receipts upon which lodging taxes are calculated. Specifically, the bill states that for both county and municipal lodging taxes, the taxable gross receipts will not include rooms given at no charge to customers or employees when the seller does not receive any compensation or reimbursement from a third party. This means that if a hotel provides a free room to a guest or an employee without being reimbursed by another entity, the value of that room will not be subject to lodging tax. The bill will become effective on January 1, 2026, and will be codified as Section 1370.11 of Title 68 in the Oklahoma Statutes. This change could potentially reduce the taxable income for lodging businesses when they provide complimentary rooms, thereby lowering their overall tax liability.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb1112&Session=2500