The bill, known as ENROLLED SENATE BILL NO. 1112, amends the current lodging tax regulations in Oklahoma by excluding discounted or complimentary rooms from the gross receipts on which the lodging tax is calculated. Specifically, it establishes that for any county or municipal lodging tax, the gross receipts will not include any discounts or free lodging provided to customers or employees when no payment or reimbursement is received from a third party. This new provision is set to be codified as Section 1370.11 of Title 68 in the Oklahoma Statutes.

The effective date for this change is January 1, 2026, allowing time for implementation and adjustment by lodging providers. The bill was passed by the Senate on March 27, 2025, and aims to clarify the tax obligations for lodging establishments in relation to promotional offers and complimentary stays.