Oklahoma § 68-1370.11 - Lodging tax calculation
Full text of Oklahoma Oklahoma Statutes § 68-1370.11 — Lodging tax calculation, with citation guidance and answers to common questions.
§ 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.
Added by Laws 2025, c. 239, § 1, eff. Jan. 1, 2026.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1370.11
What does Oklahoma Statutes § 68-1370.11 cover?
Section 68-1370.11 ("Lodging tax calculation") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1370.11?
A common citation format is "Oklahoma Statutes § 68-1370.11" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1370.11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.