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28	28	STATE OF OKLAHOMA
29	29
30	30	2nd Session of the 58th Legislature (2022 )
31	31
32	32	HOUSE BILL 3686 By: McDugle
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38	38	AS INTRODUCED
39	39
40	40	An Act relating to revenue and taxation; amending 68
41	41	O.S. 2021, Section 1370.9, which relates to lodging
42	42	tax; modifying provisions relat ed to applicability of
43	43	county lodging tax within certain corporate
44	44	boundaries; providing an effective date; and
45	45	declaring an emergency .
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50	50	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
51	51	SECTION 1. AMENDATORY 68 O.S. 2021, Section 1370.9, is
52	52	amended to read as follows:
53	53	Section 1370.9 A. In addition to any other sales tax levied by
54	54	a county pursuant to the provisions of Section 1 350 et seq. of this
55	55	title, any county of this stat e having a population of less than Two
56	56	Hundred Thousand (200,000), according to the latest Federal
57	57	Decennial Census, may levy a lodging tax, not to exceed five perc ent
58	58	(5%), upon the gross proceeds or gross receipts derived from the
59	59	service of furnishing o f rooms by hotel, apartment hotel, or m otel
60	60	and for the furnishing of any other facility for public lodging,
61	61	except campsites. Before such a tax may be levied by t he county,
62	62	the imposition of the tax shall first be approved by a majority of
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89	89	the registered voters of the county voting thereon at a special
90	90	election called by the board of county commissioners or by
91	91	initiative petition signed by not less than five percen t (5%) of the
92	92	registered voters of the cou nty who were registered at the time of
93	93	the last general election. However, if a majority of the registered
94	94	voters of a county voting fail to approve such a tax, the board of
95	95	county commissioners shall not call ano ther special election for
96	96	such purpose for six (6) months. Any tax levied or any change in
97	97	the rate of a tax levied pursuant to th e provisions of this section
98	98	shall become effective on the first day of the calendar qu arter
99	99	following approval by the voters of the county unless another
100	100	effective date, which shall also be on the first day of a cale ndar
101	101	quarter, is specified in the ordin ance or resolution levying the tax
102	102	or changing the rate of tax.
103	103	B. 1. Any tax which may be levied by a county pursuant to t he
104	104	provisions of this section shall be ina pplicable to the furnishing
105	105	of public lodging in t he corporate limits of any municipality in the
106	106	county which has levied a lodging tax .
107	107	2. Any tax levied by a county pursuant to the provisions of
108	108	this section shall be inapplicable to the furnishing of public
109	109	lodging in the corporate limits of any mu nicipality that was
110	110	incorporated after the effective date of the tax levied by the
111	111	county pursuant to the provisions of this sectio n; provided the
112	112	newly formed municipal ity passed an ordinance on or after January 1,
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139	139	2022, to levy its own lodging tax on the furnishing of public
140	140	lodging within its cor porate limits within two (2) years of the
141	141	municipality's incorporation date. All areas annexed into the newly
142	142	formed municipality after its incorporation date shall also be
143	143	exempt from the county lodging tax described in this paragraph.
144	144	C. Any tax which may be levied by a county pursuant to the
145	145	provisions of this section shall be designated for a particular
146	146	purpose. The procee ds of any tax levied by a co unty pursuant to the
147	147	provisions of this section shall be deposited i n the general revenue
148	148	or a lodging tax revolving fund of the county pursuant to subsection
149	149	E of this section.
150	150	D. The tax may be limited or unlimited in durati on. The county
151	151	shall identify the duration of the tax whe n it is presented to the
152	152	voters pursuant to the provisions of subsection A of this section.
153	153	E. There are hereby created one or more county lodging tax
154	154	revolving funds in each county which levies a tax pursuant to the
155	155	provisions of this section if any or a ll of the proceeds of such tax
156	156	are not to be deposited in the general re venue fund of the county.
157	157	Each such revolving fund shall be designated for a particular
158	158	purpose and shall consist of all moni es generated by such tax whi ch
159	159	are designated for such pur pose. Monies in such funds shall only be
160	160	expended for the purposes spec ifically designated as required by
161	161	this section. A county lodging tax revolving fund sh all be a
162	162	continuing fund, not subject to fiscal year limitations.
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189	189	F. 1. The particular purpose required by subsection C of this
190	190	section shall be presumed to include t he following:
191	191	a. advertising the particular purpose wi thin or without
192	192	this state, and
193	193	b. investing the funds and later expendi ng the funds or
194	194	any earnings or both for the particular pu rpose.
195	195	2. The provisions of this subs ection shall apply to any levy in
196	196	effect on or after July 1, 2009.
197	197	SECTION 2. This act shall become effec tive July 1, 2022.
198	198	SECTION 3. It being immediately necessary for the preservation
199	199	of the public peace, health or safety, an emergency is hereby
200	200	declared to exist, by reason whereof this act shall take effect and
201	201	be in full force from and a fter its passage and approval.
202	202
203	203	58-2-8479 AQH 11/19/21

Oklahoma 2022 Regular Session

Oklahoma House Bill HB3686 Compare Versions