Tulsa, OK Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of room rent
- Exemption
- rent under $10/day
- Exemption
- permanent residents (30+ days)
- Filing
- monthly return, due month's end
- Penalty
- up to $500 fine, 90 days jail
Summary
Tulsa levies a 5% hotel occupancy tax on rooms rented for more than $10 a day, collected by hotel operators and remitted monthly to the City under the Hotel Tax Code.
There is hereby levied an excise tax of five percent (5%) upon the gross proceeds or gross receipts derived from the rent from every occupancy of a room or rooms in a hotel in this City, except that the tax shall not be imposed where the rent is less than at the rate of Ten Dollars ($10.00) per day.
Full Breakdown
The City of Tulsa Hotel Tax Code (Title 44) imposes a 5% excise tax on gross rent from hotel, motel, and short-term lodging occupancy inside city limits, unless the daily rate is under $10 or the guest is a permanent resident of 30+ consecutive days. Operators must add the tax to the bill, hold it in trust for the City, and file monthly returns with the Mayor's office by the last day of each month. Willful failure to file, collect, or remit the tax is a criminal offense punishable by up to a $500 fine and 90 days in City jail.
Violations & Fines
Willful failure to file returns, collect, or remit the tax is punishable by a fine up to $500 and up to 90 days in City jail; unpaid tax also incurs 1.5% monthly interest plus a 10% penalty.
Frequently Asked Questions
Who has to collect and pay Tulsa's hotel tax?
Does Tulsa's hotel tax apply to short-term rentals like Airbnb?
What happens if a Tulsa hotel pays the tax late?
Sources & Official References
Other rules in Tulsa
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