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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 1823 By: Frix
AS INTRODUCED
An Act relating to sales tax; amending 68 O.S. 2021,
Section 1370.9, which relates to lodging taxes levied
by a county; defining term; 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. 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 of
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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 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.
B. Any tax which may be levied by a county pursuant to the
provisions of this section shall be inapplicable to the furnishing
of public lodging in the corporate limits of any municipality in the
county which has levied a lodging tax.
C. Any tax which may be levied by a county pursuant to the
provisions of this section shall be designated for a particular
purpose. The proceeds of any tax levied by a county pursuant to the
provisions of this section shall be deposited in the general revenue
or a lodging tax revolving fund of the county pursuant to subsection
E of this section.
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D. 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 of this section.
E. 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
this section. A county lodging tax revolving fund shall be a
continuing fund, not subject to fiscal year limitations.
F. 1. The particular purpose required by subsection C 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.
G. As used in this section, “public lodging” means the
furnishing, for consideration, of sleeping accommodations to
transient guests by any hotel, motel, apartment hotel, inn, tourist
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home, bed and breakfast, short-term rental, or other facility
regularly offering accommodations to the public, but shall not
include hospital or nursing home rooms, school dormitories, or
accommodations leased for thirty (30) consecutive days or more.
SECTION 2. This act shall become effective November 1, 2026.
60-2-2734 QD 1/14/2026 10:36:07 PM