Lodging tax calculation

For any county lodging tax levied pursuant to Section 1370.9 of Title 68 of the Oklahoma Statutes and any municipal lodging tax levied upon the effective date of this act, the gross receipts or gross proceeds upon which the tax is levied shall not include any discounts or the provision of lodging or rooms at no charge to the customer or employee when the seller receives no consideration or reimbursement by a third party. Added by Laws 2025, c. 239, § 1, eff. Jan. 1, 2026.