Oklahoma § 68-1370.9 - Lodging tax – Approval by voters – Designation of

§ 68-1370.9. Lodging tax – Approval by voters – Designation of

purpose – Revolving funds.

A. In addition to any other sales tax levied by a county

pursuant to the provisions of Section 1350 et seq. of this title,

any county of this state 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 percent

(5%), upon the gross proceeds or gross receipts derived from the

Oklahoma Statutes - Title 68. Revenue and Taxation

service of furnishing of rooms by hotel, apartment hotel, or motel

and for the furnishing of any other facility for public lodging,

except campsites. Before such a tax may be levied by the county,

the imposition of the tax shall first be approved by a majority of

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 percent (5%) of the

registered voters of the county 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 another special election for

such purpose for six (6) months. Any tax levied or any change in

the rate of a tax levied pursuant to the provisions of this section

shall become effective on the first day of the calendar quarter

following approval by the voters of the county unless another

effective date, which shall also be on the first day of a calendar

quarter, is specified in the ordinance or resolution levying the tax

or changing the rate of tax.

B. Any tax which may be 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 municipality in the

county which has levied a lodging tax.

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 proceeds of any tax levied by a county pursuant to the

provisions of this section shall be deposited in 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 duration. The county

shall identify the duration of the tax when 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 all of the proceeds of such tax

are not to be deposited in the general revenue fund of the county.

Each such revolving fund shall be designated for a particular

purpose and shall consist of all monies generated by such tax which

are designated for such purpose. Monies in such funds shall only be

expended for the purposes specifically designated as required by

this section. A county lodging tax revolving fund shall be a

continuing fund, not subject to fiscal year limitations.

F. 1. The particular purpose required by subsection C of this

section shall be presumed to include the following:

a.

advertising the particular purpose within or without

this state, and

b.

investing the funds and later expending the funds or

any earnings or both for the particular purpose.

Oklahoma Statutes - Title 68. Revenue and Taxation

2. The provisions of this subsection shall apply to any levy in

effect on or after July 1, 2009.

Added by Laws 2001, c. 215, § 1, eff. Nov. 1, 2001. Amended by Laws

2002, c. 200, § 1, eff. Nov. 1, 2002; Laws 2009, c. 63, § 1.