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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022 )
HOUSE BILL 3686 By: McDugle
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 1370.9, which relates to lodging
tax; modifying provisions relat ed to applicability of
county lodging tax within certain corporate
boundaries; providing an effective date; and
declaring an emergency .
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 1 350 et seq. of this
title, any county of this stat e 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 perc ent
(5%), upon the gross proceeds or gross receipts derived from the
service of furnishing o f rooms by hotel, apartment hotel, or m otel
and for the furnishing of any other facility for public lodging,
except campsites. Before such a tax may be levied by t he 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 percen t (5%) of the
registered voters of the cou nty 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 ano ther special election for
such purpose for six (6) months. Any tax levied or any change in
the rate of a tax levied pursuant to th e provisions of this section
shall become effective on the first day of the calendar qu arter
following approval by the voters of the county unless another
effective date, which shall also be on the first day of a cale ndar
quarter, is specified in the ordin ance or resolution levying the tax
or changing the rate of tax.
B. 1. Any tax which may be levied by a county pursuant to t he
provisions of this section shall be ina pplicable to the furnishing
of public lodging in t he corporate limits of any municipality in the
county which has levied a lodging tax .
2. Any tax 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 mu nicipality that was
incorporated after the effective date of the tax levied by the
county pursuant to the provisions of this sectio n; provided the
newly formed municipal ity passed an ordinance on or after January 1,
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2022, to levy its own lodging tax on the furnishing of public
lodging within its cor porate limits within two (2) years of the
municipality's incorporation date. All areas annexed into the newly
formed municipality after its incorporation date shall also be
exempt from the county lodging tax described in this paragraph.
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 procee ds of any tax levied by a co unty pursuant to the
provisions of this section shall be deposited i n the general revenue
or a lodging tax revolving fund of the county pursuant to subsection
E of this section.
D. The tax may be limited or unlimited in durati on. The county
shall identify the duration of the tax whe n 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 a ll of the proceeds of such tax
are not to be deposited in the general re venue fund of the county.
Each such revolving fund shall be designated for a particular
purpose and shall consist of all moni es generated by such tax whi ch
are designated for such pur pose. Monies in such funds shall only be
expended for the purposes spec ifically designated as required by
this section. A county lodging tax revolving fund sh all be a
continuing fund, not subject to fiscal year limitations.
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F. 1. The particular purpose required by subsection C of this
section shall be presumed to include t he following:
a. advertising the particular purpose wi thin or without
this state, and
b. investing the funds and later expendi ng the funds or
any earnings or both for the particular pu rpose.
2. The provisions of this subs ection shall apply to any levy in
effect on or after July 1, 2009.
SECTION 2. This act shall become effec tive July 1, 2022.
SECTION 3. 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 a fter its passage and approval.
58-2-8479 AQH 11/19/21