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Edmond, OK Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
6% of gross rent
Applies to
Hotels, motels, lodging houses
Filed with
Oklahoma Tax Commission
Exempt below
$3.00 per night rent

Summary

Edmond levies a 6% lodging excise tax on every hotel and motel room rented in the city, collected by the operator and remitted to the Oklahoma Tax Commission under the city's Lodging Tax Ordinance.

There is hereby levied and imposed a lodging excise tax of six percent (6%) upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or room in a lodging as defined in Section 3.12.020...in the City, except that this tax shall not be imposed where the rent is less than three dollars ($3.00) per day. The operator shall separately designate, charge and show the tax on all bills, statements, receipts or any other evidence of charges or payments of rent for occupancy issued or delivered by the operator.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 39).

Full Breakdown

The City of Edmond's Lodging Tax Ordinance (Chapter 3.12) imposes a 6% excise tax on gross rent from every hotel, motel, or lodging-house room rented in the city, except stays renting for under $3 a night. Operators must separately show the tax on every bill and are personally liable for collecting it from the guest. Returns and remittances go to the Oklahoma Tax Commission on the same schedule as state sales tax filings, under the city's collection agreement, rather than to Edmond's own City Clerk.

Violations & Fines

Failure to separately list the tax on guest bills, failure to file returns, or failure to remit collected tax to the Oklahoma Tax Commission on time triggers a 10% penalty and possible assessment by the Tax Commission.

Frequently Asked Questions

What is Edmond's hotel occupancy tax rate?
6% of gross rent, charged on top of state and county sales tax, under the city's Lodging Tax Ordinance at Edmond Code § 3.12.030.
Does the hotel or the guest pay Edmond's lodging tax?
The operator collects it from the guest and is legally liable for remitting it to the Oklahoma Tax Commission, per § 3.12.060.

Sources & Official References

Other rules in Edmond

All Edmond rules

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