Wagering events; allowing charitable organizations to participate in wagering events; setting conditions for such wagering events. Effective date. Emergency.

SB 2081 allows Oklahoma charitable organizations and private individuals to host limited in-person wagering events under strict conditions. Charities may hold one-day, on-premises events with $1,000 total winnings per person per 90 days, no advance bets, and no commercial promotion, requiring tax reporting of winnings to the Oklahoma Tax Commission. Private individuals may host similar one-day events at home (max twice monthly), with $1,000 total prize pools and $100 wager limits per person, also requiring tax reporting. The bill explicitly excludes online wagering, casinos, high-stakes games, and commercial promotion for both event types. All events must occur in person without absentee betting or credit use.