State Statute for Hotel/Lodging Tax - Restriction on use of funds
Hello,
We had a question from leadership on whether state statute restricts use of funds derived from municipal hotel/motel taxes. I have noticed several municipalities mention that state law requires that the funds be used for tourism and convention development, but I cannot for the life of me find the corresponding state statute. Can someone point me in the right direction please?
Anthony Purinton | Assistant City Attorney | City of Norman
201 West Gray | P.O. Box 370, Norman, OK 73070
(405) 217-7700 | Fax (405) 366-5425
anthony.purinton@normanok.govmailto:anthony.purinton@normanok.gov
This e-mail is the property of the City Attorney's Office, City of Norman, Oklahoma, and the information contained in this e-mail is protected by the attorney-client and/or the attorney work product privilege. It is intended only for the use of the individual named above and the privileges are not waived by virtue of this having been sent by e-mail. If the person actually receiving this message or any other reader of the message is not the named recipient or the employee or agent responsible to deliver it to the named recipient, any use, dissemination, distribution, or copying of the communication is strictly prohibited. If you have received this e-mail in error, please immediately notify us and return the original message.
I questioned that a while ago too. I did a little research and concluded (as I recall) that a prior state statute had some such requirement, but the statute had been amended or repealed. The attached document is the only thing I stored on my computer. I suspect other CAs will be able to provide us with more helpful information.
From: Anthony Purinton via Oama oama@lists.imla.org
Sent: Thursday, October 13, 2022 1:30 PM
To: OAMA ListServ (oama@lists.imla.org) oama@lists.imla.org
Subject: [Oama] State Statute for Hotel/Lodging Tax - Restriction on use of funds
Hello,
We had a question from leadership on whether state statute restricts use of funds derived from municipal hotel/motel taxes. I have noticed several municipalities mention that state law requires that the funds be used for tourism and convention development, but I cannot for the life of me find the corresponding state statute. Can someone point me in the right direction please?
Anthony Purinton | Assistant City Attorney | City of Norman
201 West Gray | P.O. Box 370, Norman, OK 73070
(405) 217-7700 | Fax (405) 366-5425
anthony.purinton@normanok.govmailto:anthony.purinton@normanok.gov
This e-mail is the property of the City Attorney's Office, City of Norman, Oklahoma, and the information contained in this e-mail is protected by the attorney-client and/or the attorney work product privilege. It is intended only for the use of the individual named above and the privileges are not waived by virtue of this having been sent by e-mail. If the person actually receiving this message or any other reader of the message is not the named recipient or the employee or agent responsible to deliver it to the named recipient, any use, dissemination, distribution, or copying of the communication is strictly prohibited. If you have received this e-mail in error, please immediately notify us and return the original message.