Revenue and taxation; county lodging tax; applicability; effective date.

HB 3085 allows Oklahoma counties with fewer than 200,000 residents to levy a lodging tax of up to 5% on hotels, motels, and similar accommodations, but only after voter approval via election or petition. It requires counties to specify how tax revenue will be used (e.g., tourism promotion) and creates revolving funds for those designated purposes, which must be spent strictly on the stated goals. The tax cannot apply in municipalities that already charge their own lodging tax, and counties cannot seek another vote on the tax for six months if rejected. This bill directly affects small counties, local hospitality businesses, and municipal governments with existing lodging taxes.