Greetings: Follow-up on prior email. Background. U.S. government employees on assignment and utilizing lodging located within the municipality. Short term rentals, usually about 4 mos. Houses are the dwellings, which are rented by room with common areas (kitchen, living room, dining room, garage ... bathrooms may be shared by all or some residents). The municipality has a local hotel/motel taxing ordinance. Statutory Law. Appears to me that 68 O.S. §1354(A)(7) levies a state lodging tax, but 68 O.S. §1356 provides exemption from the state lodging tax to, inter alia the U.S. Government and employees thereof. Also appears to me that 68 O.S. §2701 grants authority to a municipality to levy a lodging tax. Conclusion. My conclusion is that state law exempts U.S. Government employees from the state lodging tax but not the municipal lodging tax. Questions. (1) Is this correct or incorrect? Anyone have a case law decision on point? (2) My hotel/motel taxing ordinance was adopted August 21, 1984,, prior to the enactment of the Charter. I think the best course of action is to amend the ordinance/ordinance sections to specifically include crash pads and a definition and to amend to specifically exclude crash pad residents from the definition of "permanent resident." Must a vote of the people be had for such amendments given the fact that the taxation issue was approved by a vote of the people (presumably as this was well before my time here). Thank you all. Michael T. Beason, OBA #18535 City Attorney - Altus 509 S. Main St. Altus, Oklahoma 73521