{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.9","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.9","heading":"Lodging tax – Approval by voters – Designation of","body":"purpose – Revolving funds.\n\nA. In addition to any other sales tax levied by a county\n\npursuant to the provisions of Section 1350 et seq. of this title,\n\nany county of this state having a population of less than Two\n\nHundred Thousand (200,000), according to the latest Federal\n\nDecennial Census, may levy a lodging tax, not to exceed five percent\n\n(5%), upon the gross proceeds or gross receipts derived from the\n\nservice of furnishing of rooms by hotel, apartment hotel, or motel\n\nand for the furnishing of any other facility for public lodging,\n\nexcept campsites. Before such a tax may be levied by the county,\n\nthe imposition of the tax shall first be approved by a majority of\n\nthe registered voters of the county voting thereon at a special\n\nelection called by the board of county commissioners or by\n\ninitiative petition signed by not less than five percent (5%) of the\n\nregistered voters of the county who were registered at the time of\n\nthe last general election. However, if a majority of the registered\n\nvoters of a county voting fail to approve such a tax, the board of\n\ncounty commissioners shall not call another special election for\n\nsuch purpose for six (6) months. Any tax levied or any change in\n\nthe rate of a tax levied pursuant to the provisions of this section\n\nshall become effective on the first day of the calendar quarter\n\nfollowing approval by the voters of the county unless another\n\neffective date, which shall also be on the first day of a calendar\n\nquarter, is specified in the ordinance or resolution levying the tax\n\nor changing the rate of tax.\n\nB. Any tax which may be levied by a county pursuant to the\n\nprovisions of this section shall be inapplicable to the furnishing\n\nof public lodging in the corporate limits of any municipality in the\n\ncounty which has levied a lodging tax.\n\nC. Any tax which may be levied by a county pursuant to the\n\nprovisions of this section shall be designated for a particular\n\npurpose. The proceeds of any tax levied by a county pursuant to the\n\nprovisions of this section shall be deposited in the general revenue\n\nor a lodging tax revolving fund of the county pursuant to subsection\n\nE of this section.\n\nD. The tax may be limited or unlimited in duration. The county\n\nshall identify the duration of the tax when it is presented to the\n\nvoters pursuant to the provisions of subsection A of this section.\n\nE. There are hereby created one or more county lodging tax\n\nrevolving funds in each county which levies a tax pursuant to the\n\nprovisions of this section if any or all of the proceeds of such tax\n\nare not to be deposited in the general revenue fund of the county.\n\nEach such revolving fund shall be designated for a particular\n\npurpose and shall consist of all monies generated by such tax which\n\nare designated for such purpose. Monies in such funds shall only be\n\nexpended for the purposes specifically designated as required by\n\nthis section. A county lodging tax revolving fund shall be a\n\ncontinuing fund, not subject to fiscal year limitations.\n\nF. 1. The particular purpose required by subsection C of this\n\nsection shall be presumed to include the following:\n\na. advertising the particular purpose within or without\n\nthis state, and\n\nb. investing the funds and later expending the funds or\n\nany earnings or both for the particular purpose.\n\n2. The provisions of this subsection shall apply to any levy in\n\neffect on or after July 1, 2009.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"1f213029160aa98bea603893504313e4e65aeda2580bed7ff4b70170dd6eeb16","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.8","next":"us-ok/okla.-stat.-tit.-68-68-1371"},"notice":"GroundRules: Original legal text. Not legal advice."}