Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.
This Oklahoma bill changes how lodging tax is calculated by excluding free rooms (comped) and discounted rooms where hotels receive no payment from taxable income. It applies to all counties and cities collecting lodging tax under existing law. Hotels will no longer owe tax on rooms provided at no cost to customers or employees, or discounted rooms without third-party reimbursement. The change takes effect January 1, 2026.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2025
Senate Passage
Mar 2025
House Passage
May 2025
Signed into Law
May 2025
Introduced Feb 3, 2025
Signed May 15, 2025
Maddy AI version diff · 4 comparisons
What changed between versions
Floor (House)
→
Floor (Senate)
·
2 edits
MINOR
The bill moved from the House to the Senate floor version with only minor formatting and committee report changes. The substantive policy language regarding lodging tax exemptions for discounted or comped rooms remains identical in both versions.
TECHNICAL
Committee report changed from Appropriations and Budget committee to Revenue and Taxation committee with updated date from April 17, 2025 to February 24, 2025
Header changed from 'HOUSE OF REPRESENTATIVES' to 'SENATE FLOOR VERSION' with updated page numbering
Floor votes · Senate Mar 27, 2025 · House May 7, 2025
How they voted
44–0
Passed · 5 other
Total votes 49
Mar 27, 2025
D
Democratic9
88% Yea
R
Republican40
90% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
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
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