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Moore, 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
5% of gross room rent (Sec 7-503)
Exemption floor
rooms under $3.00/day
Return due
10th of following month (Sec 7-508)
Delinquent after
5 days past due (Sec 7-510)
Late penalty
10% then 25% (Sec 7-511)
Records retention
3 years (Sec 7-507)

Summary

The City of Moore, Oklahoma levies a 5 percent excise tax on gross rent charged for hotel and motel occupancy under City Code Section 7-503, part of the City Hotel Tax in Chapter 7-5. The tax does not apply when the room rate is below $3.00 per day. Operators collect the tax and remit it monthly to the City Clerk.

There is hereby levied an excise tax of five percent upon the gross proceeds or gross receipts derived from all rent received for every occupancy of a room in a hotel or motel in the city, except that the tax shall not be imposed where the rent is less than the rate of $3.00 per day.

View official code

Full Breakdown

Chapter 7-5 of the Moore Code of Ordinances, cited as the City Hotel Tax under Section 7-501, taxes every occupancy of a hotel or motel room in the City of Moore, Oklahoma. Section 7-502 defines hotel broadly to include hotels, motels, apartment hotels, tourist courts, lodginghouses, and any building with five or more rooms rented for a consideration, excluding hospitals, sanitariums, and nursing homes. The 5 percent excise tax set in Section 7-503 applies to gross rent, but is waived when the daily rate is under $3.00.

Section 7-504 exempts permanent residents (occupants staying 30 or more consecutive days), the federal government, the state and its subdivisions, and qualifying nonprofit religious, charitable, or educational organizations, though Section 7-505 requires the hotel operator to file a monthly exemption certificate with the City Clerk documenting each exempt stay; the Clerk can reject an invalid claim and assess the hotel for the tax plus interest and penalties. Operators must separately state the tax on guest bills under Section 7-506, keep occupancy and rent records for three years per Section 7-507, and file a monthly return with the City Clerk no later than the tenth day of the following month under Section 7-508, remitting payment at the same time under Section 7-509.

Taxes unpaid within five days of the due date become delinquent under Section 7-510, drawing 1 percent monthly interest plus a 10 percent penalty if unpaid within 30 days, rising to 25 percent after 30 days, per Section 7-511.

Violations & Fines

Failing to collect, report, or remit the hotel tax is punishable under Section 7-525 as provided in Section 1-108's general penalty schedule, which lists hotel tax violations among offenses carrying a fine up to $500, imprisonment up to 30 days, or both. Filing a false or fraudulent exemption claim or return exposes the operator to the delinquency interest and penalty stack in Section 7-511 in addition to criminal prosecution.

Frequently Asked Questions

Does Moore's hotel tax apply to short-term rentals?
Yes. Section 7-502 defines a hotel to include any facility with five or more rooms rented for consideration, including apartment-style and dormitory-style lodging, so short-term rental operations meeting that room count fall under the City Hotel Tax and owe the 5 percent tax on rent collected.
When is the hotel tax return due?
Operators must file a monthly return with the City Clerk no later than the tenth calendar day of the month following the reporting period, per Section 7-508, and pay the tax due at the same time under Section 7-509. Missing the deadline starts the five-day delinquency clock in Section 7-510.
What happens if a hotel guest qualifies as a permanent resident?
A guest who is a Moore resident or who occupies a room for 30 or more consecutive days in the current or prior calendar year is a permanent resident exempt from the tax under Section 7-504, but the hotel must document the exemption on a monthly certificate under Section 7-505.
What penalty applies for late payment of the hotel tax?
Late payment draws 1 percent monthly interest plus a 10 percent penalty if the tax is unpaid within 30 days of the due date, rising to 25 percent after 30 days, under Section 7-511, on top of the criminal fine authorized by Section 7-525.

Sources & Official References

Other rules in Moore

Parking Rules: Overnight ParkingSome RestrictionsParking Rules: Street Parking LimitsSome RestrictionsNoise Ordinances: Vehicle NoiseSome RestrictionsParking Rules: Curb Color RulesSome RestrictionsParking Rules: Loading ZonesSome RestrictionsFire Regulations: Propane StorageSome Restrictions

All Moore rules

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Transient Occupancy Tax in Nearby Cities

How other cities in this county handle transient occupancy tax.

Norman, OK
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