This bill amends the current lodging tax regulations in Oklahoma by introducing a new provision that excludes discounted or complimentary rooms from the gross receipts on which the lodging tax is calculated. Specifically, it states that for any county or municipal lodging tax, the gross receipts shall not include any discounts or free lodging provided to customers or employees when the seller does not receive any consideration or reimbursement from a third party. This change aims to clarify the calculation of gross receipts for lodging taxes.

The new law will be codified as Section 1370.11 of Title 68 in the Oklahoma Statutes and is set to take effect on January 1, 2026. This legislative change is intended to ensure that lodging establishments are not penalized with tax liabilities for offering discounts or complimentary stays, thereby potentially encouraging more competitive pricing and promotional offers within the hospitality industry.