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CityRuleLookup

Hotels & Lodging in Norman, OK (2026)

1 verified hotels & lodging rules for Norman, Oklahoma, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Norman levies a 10 percent excise tax on gross receipts from hotel room and RV space rentals, waived only when the daily rent is under $3.00. The definition of hotel is broad enough to sweep in motels, tourist courts and rented apartments not occupied by permanent residents.

Norman 10% Transient Guest Room Tax

Some Restrictions

Norman Code of Ordinances § 12-502, Tax Rate

There is hereby levied an excise tax of ten percent upon the gross proceeds or gross receipts derived from all rent for every occupancy of a rooms in a hotel and occupancy of spaces rented for overnight stays in recreational vehicle in this City except that the tax shall not be imposed where the rent is less than the rate of $3.00 per day.