Norman, OK Short-Term Rentals: Taxes & Fees (2026)

Norman's transient guest room tax, NCC art. 12-V, levies an excise tax of ten percent upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room in a hotel under NCC 12-502, and the code's definition of 'hotel' in NCC 12-501 sweeps in apartments not occupied by permanent residents and any other facility where rooms or sleeping space are furnished for a consideration, which covers licensed short-term rentals. 00. Permanent residents (guests with the right to occupy for more than 30 consecutive days) and government, tribal and qualifying nonprofit renters are exempt under NCC 12-503, but only if they document the exemption at check-in under NCC 12-504.

Payment of this tax is not just a revenue matter for the STR license: NCC 20-2703 requires proof of payment of transient guest room tax due as of the date the application is submitted as a condition of getting a license in the first place, NCC 20-2704 requires the same proof again before the license issues, and NCC 20-2708 requires it a third time before the City Clerk will renew. 00 for renewal in the City fee schedule (NCC Appendix A).