Midwest City, OK Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 9.25% of gross room rent
- Taxed if rent at least
- $4.00 per day
- Permanent-resident exemption
- 30+ consecutive days
- Covers
- Hotels, motels, short-term rentals
- Return filing deadline
- 15th of each month
Summary
Midwest City levies a 9.25% excise tax on gross rent for hotel, motel, and short-term-rental occupancy under 30 consecutive days; stays billed under $4 a day are exempt.
There is hereby levied an excise tax of nine and one-quarter (9.25) percent upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel in this city, except that the fee shall not be imposed where the rent is less than at the rate of four dollars ($4.00) per day.
(Ord. No. 1862, § 3, 4-26-83; Ord. No. 2124, § 1, 4-22-86; Ord. No. 2676, § 1, 7-22-97; Ord. No. 3600, § 1, 8-26-25)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 21).
Full Breakdown
Section 40-53 of the Hotel Room Tax Ordinance levies a 9.25 percent excise tax on gross receipts from every room occupancy in a hotel within city limits, unless the daily rent is less than $4.00. Section 40-52 defines 'hotel' broadly, motels, tourist homes, rooming houses, trailer courts, dormitory space, and apartments not occupied by a 'permanent resident', so short-term rentals like Airbnb listings owe the tax unless a guest stays 30 or more consecutive days, which qualifies as the permanent-resident exemption in § 40-54. Operators collect the tax from guests, itemize it separately on the bill, and remit it monthly to the city clerk.
Violations & Fines
Willful failure to file a return, collect the tax, display the certificate of authority, or keep required records is a misdemeanor: a fine of up to $200 plus costs, up to 30 days imprisonment, or both, with each day a separate offense (§ 40-68).
Frequently Asked Questions
Does the hotel tax apply to Airbnb and other short-term rentals in Midwest City?
Who is exempt from Midwest City's hotel room tax?
Sources & Official References
Other rules in Midwest City
Compare Midwest City to another location·View the Oklahoma hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in this county handle transient occupancy tax.