Lodging tax; defining term. Effective date.

SB 1823 allows Oklahoma counties with fewer than 200,000 residents to impose up to a 5% tax on hotels, motels, and short-term rentals (excluding hospitals, dorms, and stays over 30 days), but requires voter approval via election or petition before implementation. Tax proceeds must fund specific purposes like tourism promotion, with counties creating dedicated funds to track these revenues. The bill prohibits counties from re-voting on the tax for six months after voter rejection and clarifies that municipal lodging taxes override county taxes within city limits. It takes effect November 1, 2026.