Oklahoma § 68-1370.11 Lodging tax calculation.

Oklahoma Statutes

§ 68-1370.11 — Lodging tax calculation.

Oklahoma § 68-1370.11

Title 68Revenue And Taxation

This text of Oklahoma § 68-1370.11 (Lodging tax calculation.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-1370.11 (2026).

Text

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.

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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.