Bill > SB1823

This bill amends existing Oklahoma law regarding lodging taxes levied by counties, specifically by adding a definition for "public lodging." Previously, the law allowed counties with fewer than 200,000 residents to impose a lodging tax of up to 5% on hotel, motel, and similar accommodations, subject to voter approval and with certain exemptions. This amendment clarifies that "public lodging" includes sleeping accommodations provided to temporary guests by a wide range of establishments such as hotels, motels, bed and breakfasts, and short-term rentals, but explicitly excludes hospital or nursing home rooms, school dormitories, and rentals of 30 consecutive days or more. The bill also sets an effective date of November 1, 2026.

Labor and Employment

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb1823&Session=2600