Opinion No. (2002)

Dear Senator Dunlap,

¶ 0 This office has received your request for an official Attorney General Opinion in which you ask, in effect, the following question:

May a municipality adopt an ordinance imposing a tax, such asa hotel room tax, on the federal government, the State ofOklahoma, its political subdivisions or other tax exemptentities?

I

Municipalities' Power To Tax

¶ 1 "Our Constitution vests the whole matter of taxation exclusively within the power of the Legislature as limited by the Constitution." City of Sand Springs v. Dep't. of Pub. Welfare,608 P.2d 1139, 1148 (Okla. 1980). The Oklahoma…