The Oklahoma City Council adopted Ordinance No. 22,538 (Sept. 14, 2005) and Ordinance No. 22,729 (May 24, 2005), amending the Oklahoma City Municipal Code, Chapter 52, Article III, Hotel Tax, in order to update and standardize language for hotel taxes effective July 1, 2005.
A growing number of Oklahoma City residents and visitors are using home sharing businesses like Airbnb and HomeAway. There are several requirements you need to meet in OKC to legally rent TWO OR MORE bedrooms in your home for short-term lodging.
The home you’re listing for rent through a home sharing site must be your primary residence.
Your property must be zoned for residential use if you rent two or more bedrooms in your home for short term lodging. To operate, you will need either a special permit for single family or two family zoning, or a conditional use permit for higher intensity residential zoning. Conditional use permits are simpler and only require City Development Services Department staff approval. Special permits are reviewed by the City Planning Commission and approved by the City Council. Call (405) 297-2623 for details.
You owe a 5.5 percent hotel tax on your rental payments to the City of OKC if you rent two or more bedrooms in your home for short term lodging. You are also required to file monthly tax reports. Click here for hotel tax forms.
Airbnb has an agreement with the City to collect and remit hotel taxes and file monthly tax reports on behalf of its hosts. Residents who use other services to rent out their home are responsible for their own hotel tax payments and reports.
Hotel tax money goes primarily to promote tourism and conventions in OKC. It also pays for improvements to State Fair Park, which hosts year-round events bringing visitors from around the world.
State Business Tax
Like all businesses in Oklahoma, you also have to file reports with and may owe taxes to the Oklahoma Tax Commission. Click here for details.
You need a City of OKC Hotel-Motel License. It costs $24 per year. Call (405) 297-2606 for details.
Oklahoma City-County Health Department inspection and license
You’re only required to contact the City-County Health Department if you rent four or more rooms in your home. If this is the case, call (405) 425-4319, (405) 425-4348 or (405) 425-4347.
If you have more than four rentable bedrooms, you need a review for International Building Code compliance. Call (405) 297-2525 for details.