Counties and county officers; lodging taxes levied by counties; permitting three percent lodging tax; requiring to proceeds to promote tourism; effective date.
HB 1104 allows Oklahoma counties with fewer than 200,000 residents to levy a 3% lodging tax on hotels and motels (excluding campsites) to fund county-owned tourism facilities. The tax requires voter approval via election or petition and must be deposited exclusively into a dedicated tourism fund, not general county revenue. Counties may not impose this tax within municipalities that already collect their own lodging tax. The bill specifies the tax must fund tourism promotion, advertising, or facility development, with proceeds restricted to these purposes only. It becomes effective November 1, 2025, pending voter approval.
Bill status
failed
3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Feb 3, 2025
Last action Mar 26, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
Proposed Policy Committee Substitute 1
→
Floor (House)
·
4 edits
MODERATE
The bill was updated from a committee draft to the House floor version, replacing the 'Proposed Policy Committee Substitute' header with the official 'Committee Substitute' designation and adding the Senate sponsor, Stewart. The substantive policy language regarding the lodging tax, including the 5% and 3% rates, voter approval requirements, and fund usage, remained identical in the text.
Scope change
The scope of the bill's policy content did not change; only the administrative headers and sponsorship information were updated to reflect the bill's progression through the legislative process.
TECHNICAL
Updated the document title from 'Proposed Policy Committee Substitute' to 'Committee Substitute' to indicate the bill has been amended by the committee and is ready for floor consideration.
Added the Senate sponsor, Stewart, to the byline, reflecting the collaborative nature of the bill after committee amendments.
Removed the 'Proposed Policy Committee' header and the specific amendment motion text, as these are procedural elements no longer needed on the final floor version.
Inserted the official 'Committee Report' section at the end, formally recording the committee's recommendation to pass the bill.
Floor votes · House Mar 24, 2025
How they voted
48–48
Passed · 4 other
Total votes 100
Mar 24, 2025
D
Democratic19
63% Nay
R
Republican81
54% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
14
Key actions
3
Committee
4
Mar 24, 2025
House · Passed
House Vote: pass (48-48-4)
house
Mar 10, 2025
Lower · Passed
CR; Do Pass, amended by committee substitute Government Oversight Committee
lower
Feb 17, 2025
Lower · Passed
Policy recommendation to the Government Oversight committee; Do Pass, amended by committee substitute County and Municipal Government
lower
Feb 10, 2025
Committee
Referred to County and Municipal Government
lower
Feb 10, 2025
Committee
Referred to Government Oversight
lower
Feb 3, 2025
Introduced
First Reading
lower
2 primary · 0 co-sponsors
Sponsors
Ask Maddy
·
AI policy assistant
Ask Maddy about HB 1104
Scope: OK
Hi! I can help you understand HB 1104. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline