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Broken Arrow, OK Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

License tax required
for each business/trade/occupation
Separate license
per business type and location
Issuing authority
city finance department
Annual expiration
April 30 each year
Unlicensed operation
class B offense

Summary

Broken Arrow requires a license tax or fee for every business, trade, profession, or occupation carried on in the city, with a separate license required for each distinct business or location.

It shall be unlawful for any person to engage in, exercise or pursue any business, profession, trade, occupation or privilege for which a license is required or a license tax or fee is levied by any provision of this Code or by any other ordinance, without paying the license tax or fee and securing and possessing a valid license therefore.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 43).

Full Breakdown

Under City Code § 7-22, anyone engaging in a business, profession, trade, occupation, or privilege for which a license or license tax is levied by the Code must pay that tax and hold a valid license before operating. Section 7-23 requires a separate license, and separate tax or fee, for each place of business and for each distinct business, trade, or occupation a person pursues in Broken Arrow, Tulsa County, Oklahoma. The finance department investigates applicants and issues licenses under § 7-24, and annual licenses expire April 30 with fees prorated for mid-year starts under § 7-28.

Violations & Fines

Operating without the required license tax or fee is a class B offense under § 7-30, punishable as set out in § 1-8. The finance department may also suspend a license for up to 60 days, or the council may revoke it after notice and hearing under § 7-29.

Frequently Asked Questions

Does Broken Arrow tax businesses by classification or trade?
Yes. City Code § 7-22 levies a license tax or fee on each business, trade, profession, or occupation, and § 7-23 requires a separate license for each business type or place of business operated in the city.
When do Broken Arrow business licenses renew?
Annual licenses expire April 30. A license issued mid-year to a new business is prorated for the remaining fraction of the license year under § 7-28.

Sources & Official References

Other rules in Broken Arrow

All Broken Arrow rules

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