Oklahoma § 68-2702.1 - Collection of municipally imposed lodging tax

§ 68-2702.1. Collection of municipally imposed lodging tax

A. The Oklahoma Tax Commission may enter into agreement with

any municipality for the collection of a municipally imposed lodging

tax.

B. Any municipality that enters into agreement with the

Oklahoma Tax Commission for collection of municipal lodging taxes

shall adopt a resolution expressing the intent of the municipality

to allow the Oklahoma Tax Commission to serve as the collecting

agent for the tax.

C. The Oklahoma Tax Commission shall collect any and all

municipal lodging taxes for each municipality adopting a resolution

described in subsection B of this section.

D. The Oklahoma Tax Commission may require the municipality

imposing a lodging tax levy to provide for the following:

1. Specific description of the entities and transactions

subject to the levy;

2. Specific description of the entities and transactions exempt

from the levy;

3. Specific definitions of the terms "hotel", "motel" or other

facility the occupancy of which would be subject to the lodging tax

levy;

4. A due date for reporting and remittance of the tax which

shall be the twentieth day of the month following the month during

which the charge for occupancy of a hotel, motel or other facility

is incurred by the occupant;

5. A date certain for determination of delinquency and any

applicable penalty amounts;

6. Any applicable discount provided to the tax remitter; and

7. Such other provisions as the Oklahoma Tax Commission may

require.

E. Any municipality that has previously entered into agreement

with the Oklahoma Tax Commission for collection of municipal lodging

taxes may adopt a resolution expressing the intent of the

municipality to discontinue allowing the Oklahoma Tax Commission to

serve as the collecting agent for the tax.

Added by Laws 2013, c. 395, § 1.