Revenue and taxation; tourism revenue; tourism promotion definition; effective date; emergency.

HB 3618 modifies Oklahoma's sales tax revenue allocation to create dedicated funding for tourism. It directs 0.87% of sales tax revenue (with annual caps) to three tourism-related funds: 24% ($10 million max) to the Oklahoma Tourism Promotion Revolving Fund, 44% ($17 million max) to the Oklahoma Tourism Capital Improvement Revolving Fund, and 32% ($6.6 million max) to the Oklahoma Route 66 Commission Revolving Fund. These funds will support tourism promotion, infrastructure projects, and Route 66 initiatives. The bill affects state tourism entities and local tourism commissions by guaranteeing specific annual funding levels from sales tax revenue.