Okla. Stat. tit. 68, § 68-1370.11: Lodging tax calculation

For any county lodging tax levied pursuant to Section 1370.9 of

Title 68 of the Oklahoma Statutes and any municipal lodging tax

levied upon the effective date of this act, the gross receipts or

gross proceeds upon which the tax is levied shall not include any

discounts or the provision of lodging or rooms at no charge to the

customer or employee when the seller receives no consideration or

reimbursement by a third party.