{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2702.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2702.1","heading":"Collection of municipally imposed lodging tax","body":"A. The Oklahoma Tax Commission may enter into agreement with\n\nany municipality for the collection of a municipally imposed lodging\n\ntax.\n\nB. Any municipality that enters into agreement with the\n\nOklahoma Tax Commission for collection of municipal lodging taxes\n\nshall adopt a resolution expressing the intent of the municipality\n\nto allow the Oklahoma Tax Commission to serve as the collecting\n\nagent for the tax.\n\nC. The Oklahoma Tax Commission shall collect any and all\n\nmunicipal lodging taxes for each municipality adopting a resolution\n\ndescribed in subsection B of this section.\n\nD. The Oklahoma Tax Commission may require the municipality\n\nimposing a lodging tax levy to provide for the following:\n\n1. Specific description of the entities and transactions\n\nsubject to the levy;\n\n2. Specific description of the entities and transactions exempt\n\nfrom the levy;\n\n3. Specific definitions of the terms \"hotel\", \"motel\" or other\n\nfacility the occupancy of which would be subject to the lodging tax\n\nlevy;\n\n4. A due date for reporting and remittance of the tax which\n\nshall be the twentieth day of the month following the month during\n\nwhich the charge for occupancy of a hotel, motel or other facility\n\nis incurred by the occupant;\n\n5. A date certain for determination of delinquency and any\n\napplicable penalty amounts;\n\n6. Any applicable discount provided to the tax remitter; and\n\n7. Such other provisions as the Oklahoma Tax Commission may\n\nrequire.\n\nE. Any municipality that has previously entered into agreement\n\nwith the Oklahoma Tax Commission for collection of municipal lodging\n\ntaxes may adopt a resolution expressing the intent of the\n\nmunicipality to discontinue allowing the Oklahoma Tax Commission to\n\nserve as the collecting agent for the tax.","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":"7b535f3444f80db49ce50aad55f1cf7307683237d5502369b47d6a1757eba10e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2702","next":"us-ok/okla.-stat.-tit.-68-68-2703"},"notice":"GroundRules: Original legal text. Not legal advice."}