SB1823

Oklahoma SB1823 amends the definition of lodging tax and specifies its application and effective date.

Oklahoma SB1823 amends the definition of lodging tax to clarify that it applies to gross proceeds from hotel, apartment hotel, or motel rooms and other public lodging facilities, excluding campsites. The bill specifies that a county with a population of less than 200,000 can levy a lodging tax up to 5%. The tax must be approved by a majority of county commissioners and cannot be deposited in the general revenue fund. Instead, it must be placed in a lodging tax revolving fund designated for a particular purpose.