Revenue and taxation; sales tax; fees; car wash; effective date.

HB 1482 proposes to amend Oklahoma's sales tax code to include "dues or fees for car wash memberships, clubs, or any other type of periodic payment plans for the use of automatic tunnel car washes" as taxable services. This would require car wash businesses offering recurring membership plans (e.g., monthly fees for automatic tunnel car wash access) to charge the state's 4.5% sales tax on those payments. The bill specifically targets periodic payment arrangements for automatic tunnel car washes, expanding the existing tax coverage beyond one-time service fees. If passed, it would generate new tax revenue for the state from this specific business model, affecting car wash operators with membership programs.