Lawton, OK Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Occupancy tax rate
- 7% of room rent
- Tax remittance due
- 10th of following month
- Delinquent after
- 5 days past due
- Early-payment discount
- 3% of tax paid
- Delinquent interest
- 2% per month
- Late penalty
- 10%/month, max 50%
- Utility shutoff trigger
- 30 days delinquent
Summary
Lawton charges a 7% hotel/transient guest occupancy tax on every short-term rental stay, on top of the annual rental license. Operators must remit the tax monthly, by the 10th of the following month, to the city's License & Permit Division under Code § 7-27-1-2710.
A.All operators of hotels and other short term rental facilities shall be required to pay hotel/motel occupancy the tax as required in Article 10-12 of Lawton City Code.B.Payment shall be made to the City of Lawton monthly by the tenth (10 th ) day of the following month to the City of Lawton License & Permit Division. Payment may be made in person, via mail (postmarked no later than the 10 th of the month), or by phone.
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
Every operator of a hotel or other short-term rental in Lawton, including vacation rental homes and rooms rented through online booking platforms, must collect a 7% occupancy tax on rent charged for the room under Code § 10-12-1203, a rate fixed for a ten-year term running May 1, 2021 through April 30, 2031. Section 7-27-1-2710 requires that operators of hotels and other short-term rental facilities pay this hotel/motel occupancy tax as set out in Article 10-12, remitting monthly to the City of Lawton License & Permit Division by the 10th day of the following month, in person, by mail (postmarked no later than the 10th), or by phone.
A 3% discount under § 10-12-1220 rewards operators who pay before the tax becomes delinquent. Separately, § 7-27-1-2708 requires a license fee for the short-term rental license itself, set by the city's fee schedule referenced in § 7-1-1-109, in addition to the occupancy tax. Under § 7-27-1-2711 and § 10-12-1211, tax unpaid within five days of the due date is delinquent, and if delinquency runs past thirty days the city terminates water, sewer, and refuse service to the property until all past-due tax, interest, and penalties are paid.
Delinquent amounts carry 2% monthly interest and a 10% monthly penalty capped at 50% of the tax owed (§ 10-12-1212), and constitute a lien on the hotel or rental property under 68 Okla. § 2704. or Oklahoma governments, are exempt from the tax under § 10-12-1206.
Violations & Fines
Operating without the required short-term rental license, or failing to collect, report, or remit the occupancy tax, is an offense under §§ 7-27-1-2709 and 10-12-1223, punishable under the general penalty provision, Code § 1-119. Filing a false or fraudulent tax return to avoid the tax is separately punishable as an offense. Beyond criminal penalties, the city can suspend or revoke the rental license, and a revoked operator cannot be relicensed for three years (§ 7-27-1-2712), while unpaid tax accrues interest, penalty, and a property lien and can trigger termination of city water, sewer, and refuse service after 30 days delinquent.
Frequently Asked Questions
What tax do short-term rental hosts in Lawton have to collect?
When is the occupancy tax due, and where is it paid?
What happens if I pay the occupancy tax late?
Is the short-term rental license fee the same as the occupancy tax?
Sources & Official References
Other rules in Lawton
How Lawton compares: Cities with the Highest Short-Term Rental Taxes·Compare Lawton to another location·View the Oklahoma short-term rentals overview
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