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OK HB3085

OK HB3085
Revenue and taxation; county lodging tax; applicability; effective date.


summary

Introduced
02/02/2026
In Committee
02/03/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1370.9, which relates to lodging taxes; modifying provisions related to applicability of tax; and providing an effective date.

AI Summary

This bill amends existing Oklahoma law regarding county lodging taxes, which are taxes on hotel, motel, and similar public lodging accommodations, excluding campsites, that counties can levy if approved by voters. The key change is that a county lodging tax will now be *applicable* to public lodging within a municipality that also levies a lodging tax, whereas previously it was *inapplicable*. This means that if a municipality within a county has its own lodging tax, the county's lodging tax will also apply to lodging within that municipality. The bill also specifies an effective date of November 1, 2026, for this change.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Appropriations and Budget Finance Subcommittee (on 02/03/2026)

bill text


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