Lawton, OK Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7% of room rent
- Applies to
- Hotels and short-term rentals alike
- Payment deadline
- 10th of the following month
- Delinquent after
- 5 days past due
- Utility shutoff trigger
- 30+ days delinquent
- Tax sunset
- April 30, 2031 unless extended
Summary
Lawton levies a 7 percent occupancy tax on hotel room rent, and the tax's definition of 'hotel' expressly reaches vacation rental homes and other short-term rentals, not just traditional hotels. Operators must remit the tax monthly, and unpaid tax after 30 days gets a hotel's water, sewer and refuse service cut off.
There is hereby levied and assessed a tax of seven percent (7%) on the rent for every occupancy of a room or rooms in a hotel in the City of Lawton. Rooms provided free of charge or at discounted rates, whether complimentary or otherwise, through barter, trade or any other arrangement or agreement of any kind or nature, are subject to such tax at the sales value of the room(s) so provided. The terms and provisions of the Oklahoma tax statutes, where applicable and not in conflict with the terms of this article, are incorporated herein by reference thereto.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 2 Update 1).
Full Breakdown
Lawton City Code Sec. 10-12-1203 levies 'a tax of seven percent (7%) on the rent for every occupancy of a room or rooms in a hotel in the City of Lawton,' reaching even rooms given away free or at a discount, which are taxed at their normal sales value. Sec. 10-12-1201 defines 'hotel' broadly enough to include 'vacation rental homes, transient guest homes, tourist homes, houses or courts of any kind or nature,' bed and breakfasts, corporate lodgings and any other space rented for consideration, so short-term rentals fall squarely under the tax along with traditional hotels.
The tax is set to run for ten years, from May 1, 2021 through April 30, 2031, absent voter extension (Sec. 10-12-1205), and stacks on top of every other city tax rather than replacing any of them (Sec. 10-12-1204). Short-term rental operators owe the same tax under Sec. 7-27-1-2710, due monthly to the License & Permit Division by the 10th of the following month, payable in person, by mail postmarked by the 10th, or by phone. government, and Oklahoma or its subdivisions paying directly are exempt (Sec. 10-12-1206).
Violations & Fines
Sec. 7-27-1-2711 makes any occupancy tax unpaid within five days of its due date delinquent, and once delinquent more than 30 days, the city terminates the hotel's or short-term rental's water, sewer and refuse collection service until all past-due tax, interest and penalties are paid. Delinquent tax, interest and penalties also become a lien on the property under Title 68, Okla. Stat. § 2704, until satisfied.
Frequently Asked Questions
What is Lawton's hotel occupancy tax rate?
Does the Lawton hotel tax apply to Airbnbs and vacation rentals?
When is the Lawton hotel occupancy tax due?
What happens if a hotel or short-term rental doesn't pay the tax?
Sources & Official References
Other rules in Lawton
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