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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 2081 By: Bergstrom
AS INTRODUCED
An Act relating to wagering events; allowing for
charitable organizations to participate in wagering
events if on organizational premises and for charity
purposes; setting conditions for charitable wagering
events; requiring reporting of winnings by
individuals and charitable organization; allowing
limited individuals private wagering; setting
conditions for private wagering; requiring certain
state taxes and reports; directing promulgation of
rules and tax forms by the Oklahoma Tax Commission;
providing penalty; defining term; providing for
codification; providing an effective date; and
declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 428 of Title 3A, unless there is
created a duplication in numbering, reads as follows:
A. Notwithstanding any other provisions of law, a charitable
organization may host and participate in a wagering event under the
following conditions:
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1. A charitable organization conducting a wagering event and
all individuals making wagers or bets pursuant to this section shall
be eighteen (18) years of age or older;
2. The charitable organization wagering event must be conducted
in a location designated for use by an organization defined in
Section 402 of Title 3A of the Oklahoma Statutes;
3. Each individual engaged in a charitable organization
wagering event or events shall not have cumulative winnings in
excess of One Thousand Dollars ($1,000.00) per ninety-day period;
4. The charitable organization wagering event shall not provide
individual prizes in excess of One Thousand Dollars ($1,000.00);
5. The charitable organization wagering event authorized by
this section shall be conducted as a one-day only in-person private
event without any advance wager or bet bookings allowed;
6. Every individual engaged in a charitable wagering event
shall be present to wager, bet and to win. No absentee or advanced
wager or bet shall be allowed. The use of credit shall be
prohibited in making or placing a private wager or private bet;
7. No charitable organization wagering event authorized by this
section shall be conducted, advertised or promoted by a commercial
or retail business, alcoholic beverage or marijuana retail store,
manufacturer or distributor, gambling business, bookmaker, casino,
governmental entity or on-line by use of the Internet;
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8. All charitable organization wagering events shall require
individuals to report their winnings from the charitable
organization wagering event on the individual’s income tax; and
9. A charitable organization shall report to the Oklahoma Tax
Commission any individuals whose winnings at any charitable
organization wagering event exceed One Thousand Dollars ($1,000.00)
per calendar quarter.
B. The Oklahoma Tax Commission shall promulgate rules and forms
for enforcing, collecting, and reporting tax collections for
charitable organization wagering events.
C. 1. For purposes of this section, “charitable organization
wagering event” shall mean wagering on:
a. any challenge, match, game, race, fight or contest
occurring between individuals or groups of individuals
whether or not recognized as an amateur or
professional sports event; however, this does not
include juvenile sports or any event in violation of
the Oklahoma State Athletic Commission Act,
b. all animal or fowl matches, contests, races, games or
challenges, except those prohibited under Sections
1680 through 1700 of Title 21 of the Oklahoma
Statutes, and
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c. all games of chance using dice, chips or tickets
including but not limited to poker, dominos, bunco,
board games, charitable bingo and half-pot drawings.
2. Charitable organization wagering events authorized pursuant
to the provisions of this section shall specifically exclude:
a. high stake card, dice, or chip games,
b. casino gaming,
c. use of mechanical or electronic gambling devices,
d. online or internet wagers and bets on sports events,
e. advance bets or wager bookings on sports events,
f. use of slot machines, punch tabs, pull tabs or
roulette wheels, and
g. any other animal or fowl game or contest where the
contestant must kill or injure the other contestant to
be declared a winner.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 736 of Title 3A, unless there is
created a duplication in numbering, reads as follows:
A. Notwithstanding any other provisions of law, an individual
may host and participate in a private wagering event under the
following conditions:
1. An individual conducting a private wagering event and all
individuals making a private wager or bet pursuant to this section
shall be eighteen (18) years of age or older;
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2. The private wagering event must be conducted in a private
residence. An individual shall not host or participate in a private
wagering event more than twice in a calendar month;
3. The total cash, credit, tangible prize or purse award for a
private wagering event shall not exceed One Thousand Dollars
($1,000.00) per event;
4. Each individual engaged in a private wagering event shall
not wager or bet more than One Hundred Dollars ($100.00) per event
per day;
5. The private wagering event authorized by this section shall
be conducted as a one-day only in-person private event without any
advance wager or bet bookings allowed;
6. Every individual engaged in a private wagering event shall
be present to wager, bet and to win. No absentee or advanced wager
or bet shall be allowed. The use of credit shall be prohibited in
making or placing a private wager or private bet;
7. No private wagering event authorized by this section shall
be conducted, advertised or promoted by a commercial or retail
business, alcoholic beverage or marijuana retail store, manufacturer
or distributor, gambling business, bookmaker, casino, governmental
entity or on-line by use of the internet;
8. All private wagering events shall require individuals to
report their winnings from the private wagering event on the
individual’s income tax;
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9. No income shall be derived by the host of the private
wagering event; and
10. Failure to report taxes, income, or winnings from a private
wagering event contrary to the provisions of this section shall be a
misdemeanor and upon conviction, shall be punished by a fine not to
exceed Two Hundred Fifty Dollars ($250.00) or by imprisonment for
not more than five (5) days in the county jail if the fine is not
paid.
B. The Oklahoma Tax Commission shall promulgate rules and forms
necessary for individuals to report winnings on annual tax returns.
C. 1. For purposes of this section, “private wagering event”
shall mean wagering on:
a. any challenge, match, game, race, fight or contest
occurring between individuals or groups of individuals
whether or not recognized as an amateur or
professional sports event; however, this does not
include juvenile sports or any event in violation of
the Oklahoma State Athletic Commission Act,
b. all animal or fowl matches, contests, races, games or
challenges, except those prohibited under Sections
1680 through 1700 of Title 21 of the Oklahoma
Statutes, and
c. all games of chance using dice, chips or tickets
including but not limited to poker, dominos, bunco,
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board games, non-charitable bingo and half-pot
drawings.
2. Private wagering events authorized pursuant to the
provisions of this section shall specifically exclude:
a. high stake card, dice or chip games,
b. casino gaming,
c. use of mechanical or electronic gambling devices,
d. online or internet wagers and bets on sports events,
e. advance bets or wager bookings on sports events,
f. use of slot machines, punch tabs, pull tabs or
roulette wheels, and
g. any other animal or fowl game or contest where the
contestant must kill or injure the other contestant to
be declared a winner.
SECTION 3. This act shall become effective July 1, 2026.
SECTION 4. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-2-2439 CAD 1/15/2026 11:59:34 AM