Oklahoma Code § 68-1370.11

Title 68. Revenue And Taxation: Lodging tax calculation
Open in Lexace · Ask the AI about this section
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.

‹ Prev All Oklahoma sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.