HB 1104: Counties and county officers; lodging taxes levied by counties; permitting three percent lodging tax; requiring to proceeds to promote tourism; effective date. - Oklahoma

Proposed Policy Committee Substitute 1 → Floor (House) · 4 edits

MODERATE

The bill was converted from a committee substitute to the official House floor version, incorporating specific amendments to clarify voting thresholds and fund usage. The changes ensure that counties with populations under 200,000 must secure a 60% voter approval to levy a lodging tax, distinguishing between a 5% tax for general revenue and a 3% tax restricted to county-owned tourism facilities.

Scope change

The scope of applicability was refined to explicitly limit the 3% lodging tax option to counties with populations under 200,000, while the 5% tax option remains available to all qualifying counties.

REQUIREMENT

Voter approval threshold was standardized to 60% of registered voters for both the 5% and 3% tax options, replacing previous ambiguous language about 'majority'.

ELIGIBILITY

A population cap of less than 200,000 was added as a prerequisite for counties to levy the 3% lodging tax.

FISCAL

The purpose of the 3% tax was clarified to strictly fund county-owned facilities that promote tourism, preventing its use for general revenue.

TECHNICAL

Formatting and section headers were updated to reflect the official House floor version, removing committee-specific metadata.

House Committee Substitute → Proposed Policy Committee Substitute 1 · 3 edits

MINOR

The bill was amended to replace the entire text with a new version that updates the title to reflect a 'Proposed Policy Committee Substitute.' The substantive policy content regarding lodging tax rates, voter approval thresholds, and fund usage remains consistent with the previous version, though minor formatting adjustments were made to the line numbering and page headers.

Scope change

The scope of the bill's policy provisions (tax rates, voting requirements, and fund usage) remains unchanged; only the document title and formatting were modified.

TECHNICAL

The document title was changed from 'Committee Substitute' to 'Proposed Policy Committee Substitute' to reflect the specific legislative stage.

Page header reference numbers were updated from 'Req. No. 13282' to 'Req. No. 12272'.

Line numbering and spacing were adjusted throughout the text, though the legal content of the sections remained the same.

Introduced → House Committee Substitute · 5 edits

MODERATE

The bill was converted from a general 'Counties and County Officers Act' into a specific 'Committee Substitute' focused solely on lodging taxes. This change narrows the scope significantly, replacing broad county officer provisions with detailed rules for a new 3% lodging tax option available to smaller counties (under 200,000 population) to fund tourism facilities.

Scope change

The bill's scope changed from a broad act covering general county officers to a specific act exclusively regarding lodging taxes and tourism funding.

SCOPE

Removed the original 'Counties and County Officers Act of 2025' title and replaced it with a specific act amending 68 O.S. 2021, Section 1370.9 regarding lodging taxes.

ELIGIBILITY

Established a new eligibility criterion allowing counties with a population under 200,000 to levy a 3% lodging tax specifically for county-owned tourism facilities.

FISCAL

Created a requirement that proceeds from the new 3% tourism tax must be deposited into a designated tourism fund and used only for county-owned facilities that promote tourism.

REQUIREMENT

Added specific voter approval thresholds (60% majority or 5% petition) and effective date rules (first day of a calendar quarter) for the new tax.

TECHNICAL

Deleted the original effective date of November 1, 2025, and replaced it with a new effective date of November 1, 2025, while also removing the original page numbering and formatting.

Counties and county officers; lodging taxes levied by counties; permitting three percent lodging tax; requiring to proceeds to promote tourism; effective date.

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