Oklahoma City, OK Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base rate
- 5.5% (§52-63.1)
- Additional levy
- 3.75% since Oct. 1, 2024
- Combined rate
- 9.25% of gross room rent
- Permanent resident exemption
- 30+ consecutive days
- Report/payment due
- 15th of following month
Summary
Oklahoma City charges a 9.25% hotel occupancy tax on room rent, combining a 5.5% base levy and a 3.75% add-on, and the tax reaches short-term rentals and apartments rented nightly, not just traditional hotels.
There is hereby levied an excise tax of five-and-one-half 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. Rooms provided free of charge, through barter, trade or any other arrangement or agreement of any kind or nature, are also subject to such tax at the sales value of the room so provided (with "sales value" to mean the price at which the room would be rented to the operator's best customer in the ordinary course of business).
(Ord. No. 22538, § 2, 9-14-04)
§ 52-63.2. - Levied; rate of levy; rooms provided free of charge subject to tax. There is hereby levied an additional excise tax of three and three-fourths percent (3.75%) 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. Rooms provided free of charge, through barter, trade or any other arrangement or agreement of any kind or nature, are also subject to such tax at the sales value of the room so provided (with "sales value" to mean the price at which the room would be rented to the operator's best customer in the ordinary course of business).
(Ord. No. 27610, § 1, 5-21-24, eff. 10-1-24)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 5 Update 1).
Full Breakdown
Operators must collect a 5.5% hotel tax (§52-63.1) plus an additional 3.75% excise tax effective October 1, 2024 (§52-63.2), a combined 9.25%, on gross rent from every room occupancy. The code defines "hotel" broadly to include motels, tourist courts, bed-and-breakfasts, corporate lodgings, and "apartments of any kind or nature" with sleeping space rented for consideration, sweeping in Airbnb-style short-term rentals. Guests who stay 30+ consecutive days qualify as permanent residents and are exempt. Operators must register with the Director, file monthly reports, and remit tax by the 15th of the following month.
Violations & Fines
Delinquent after 15 days past the reporting period; unpaid tax draws 2% monthly interest plus a 10% monthly penalty capped at 50% of the tax owed, per §52-72.
Frequently Asked Questions
Does Oklahoma City's hotel tax apply to Airbnb and short-term rentals?
What's the total hotel occupancy tax rate in Oklahoma City?
Sources & Official References
Other rules in Oklahoma City
Compare Oklahoma City to another location·View the Oklahoma hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in this county handle transient occupancy tax.