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HB1104 HFLR Page 1
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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 1104 By: Kelley of the House
and
Stewart of the Senate
COMMITTEE SUBSTITUTE
An Act relating to counties and county officers;
amending 68 O.S. 2021, Section 1370.9, which relates
to lodging taxes levied by counties; permitting a
three percent lodging tax; clarifying that proceed
shall be used on county-owned facilities that promote
tourism; requiring vote before tax may be levied;
directing when a tax shall be effective; directing
for proceeds to be deposited into designated fund;
and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1370.9, is
amended to read as follows:
Section 1370.9. Lodging tax – Approval by voters – Designation
of purpose – Revolving funds.
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A. In addition to any other sales tax levied by a county
pursuant to the provisions of Section 1350 et seq. of this title,
any county of this state having a population of less than Two
Hundred Thousand (200,000), according to the latest Federal
Decennial Census, may levy a lodging tax, not to exceed five percent
(5%), upon the gross proceeds or gross receipts derived from the
service of furnishing of rooms by hotel, apartment hotel, or motel
and for the furnishing of any other facility for public lodging,
except campsites. Before such a tax may be levied by the county,
the imposition of the tax shall first be approved by a majority
sixty percent (60%) of the registered voters of the county voting
thereon at a special election called by the board of county
commissioners or by initiative petition signed by not less than five
percent (5%) of the registered voters of the county who were
registered at the time of the last general election. However, if a
majority sixty percent (60%) of the registered voters of a county
voting fail to approve such a tax, the board of county commissioners
shall not call another special election for such purpose for six (6)
months. Any tax levied or any change in the rate of a tax levied
pursuant to the provisions of this section shall become effective on
the first day of the calendar quarter following approval by the
voters of the county unless another effective date, which shall also
be on the first day of a calendar quarter, is specified in the
ordinance or resolution levying the tax or changing the rate of tax.
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B. Any county may levy a lodging tax, not to exceed three
percent (3%), upon the gross proceeds or gross receipts derived from
the service of furnishing of rooms by hotel, apartment hotel, or
motel and for the furnishing of any other facility for public
lodging, except campsites, for the purpose of building and
maintaining county-owned facilities that promote tourism. Before
such a tax may be levied by the county, the imposition of the tax
shall first be approved by sixty percent (60%) of the registered
voters of the county voting thereon at a special election called by
the board of county commissioners or by initiative petition signed
by not less than five percent (5%) of the registered voters of the
county who were registered at the time of the last general election.
However, if sixty percent (60%) of the registered voters of a county
voting fail to approve such a tax, the board of county commissioners
shall not call another special election for such purpose for six (6)
months. Any tax levied or any change in the rate of a tax levied
pursuant to the provisions of this section shall become effective on
the first day of the calendar quarter following approval by the
voters of the county unless another effective date, which shall also
be on the first day of a calendar quarter, is specified in the
ordinance or resolution levying the tax or changing the rate of tax.
C. Any tax which may be levied by a county pursuant to the
provisions of this section shall be inapplicable to the furnishing
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of public lodging in the corporate limits of any municipality in the
county which has levied a lodging tax.
C. D. Any tax which may be levied by a county pursuant to the
provisions of subsection A of this section shall be designated for a
particular purpose. The proceeds of any tax levied by a county
pursuant to the provisions of subsection A of this section shall be
deposited in the general revenue or a lodging tax revolving fund of
the county pursuant to subsection E F of this section. The proceeds
of any tax levied by a county pursuant to subsection B of this
section shall be deposited in a designated tourism fund of the
county and shall not be used for any other purpose.
D. E. The tax may be limited or unlimited in duration. The
county shall identify the duration of the tax when it is presented
to the voters pursuant to the provisions of subsection A or
subsection B of this section.
E. F. There are hereby created one or more county lodging tax
revolving funds in each county which levies a tax pursuant to the
provisions of this section if any or all of the proceeds of such tax
are not to be deposited in the general revenue fund of the county.
Each such revolving fund shall be designated for a particular
purpose and shall consist of all monies generated by such tax which
are designated for such purpose. Monies in such funds shall only be
expended for the purposes specifically designated as required by
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this section. A county lodging tax revolving fund shall be a
continuing fund, not subject to fiscal year limitations.
F. G. 1. The particular purpose required by subsection C D of
this section shall be presumed to include the following:
a. advertising the particular purpose within or without
this state, and
b. investing the funds and later expending the funds or
any earnings or both for the particular purpose.
2. The provisions of this subsection shall apply to any levy in
effect on or after July 1, 2009.
SECTION 2. This act shall become effective November 1, 2025.
COMMITTEE REPORT BY: COMMITTEE ON GOVERNMENT OVERSIGHT, dated
03/10/2025 - DO PASS, As Amended and Coauthored.