SB 1112 Oklahoma Senate · 2025 Regular Session

Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.

SB 1112 amends Oklahoma law concerning lodging taxes levied by counties and municipalities. The bill specifies that when calculating these taxes, the "gross receipts or gross proceeds" will no longer include amounts from discounted rooms or rooms provided at no charge to customers or employees. This exclusion applies only if the lodging provider does not receive payment or reimbursement from a third party for these rooms. This change modifies the tax base for lodging providers and will take effect on January 1, 2026.
Bill status passed both 4 of 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2025
Senate Passage
Mar 2025
House Passage
May 2025
Governor
Introduced Feb 3, 2025 Last action May 15, 2025
Maddy AI version diff · 4 comparisons

What changed between versions

Floor (House) Floor (Senate) · 3 edits
MINOR
The bill text was reformatted from the House version to the Senate version, with no substantive policy changes. The core provisions regarding lodging tax exclusions for discounted or comped rooms remain identical, but the committee report attribution changed from Appropriations and Budget to Revenue and Taxation, and the effective date remains January 1, 2026.
TECHNICAL

Committee report attribution changed from 'Committee on Appropriations and Budget' to 'Committee on Revenue and Taxation' with updated date from 04/17/2025 to 02/24/2025

Document header changed from 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' to 'SENATE FLOOR VERSION' with updated date

Page numbering and footer formatting updated to reflect Senate floor version

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
23
Key actions
6
Committee
6
May 7, 2025
Committee
Referred for enrollment
upper
May 7, 2025
Lower · Passed
Third Reading, Measure passed: Ayes: 85 Nays: 4
lower
Apr 17, 2025
Lower · Passed
CR; Do Pass Appropriations and Budget Committee
lower
Apr 10, 2025
Lower · Passed
Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
lower
Apr 2, 2025
Committee
Referred to Appropriations and Budget Finance Subcommittee
lower
Mar 31, 2025
Introduced
First Reading
lower
Mar 31, 2025
Upper · Passed
Engrossed to House
upper
Mar 27, 2025
Committee
Referred for engrossment
upper
Mar 27, 2025
Upper · Passed
Measure passed: Ayes: 42 Nays: 0
upper
Feb 24, 2025
Upper · Passed
Reported Do Pass Revenue and Taxation committee; CR filed
upper
Feb 3, 2025
Introduced
First Reading
upper
2 primary · 0 co-sponsors

Sponsors