Lodging Tax

  File and Pay Online

The City Lodging tax is a tax paid by hotel occupants for lodging and related services of less than 30 consecutive days. The owner/operator is responsible for collecting the tax from the occupant. Lodging Taxes are used primarily to promote tourism and fund convention facilities within the City of Tulsa.

Who has to pay the lodging tax?
The occupant of the room in a hotel located within the City of Tulsa must pay the tax. Hotel operators, including but not limited to owners, proprietors, lessee, or any other person operating such a hotel, are required to collect the tax from the occupant and remit the tax to the City.

What is the lodging tax rate?
The City of Tulsa imposes a lodging tax of 5 percent. The tax must be paid on the occupancy, or the right of occupancy, of room(s) in a hotel.

Who is exempt from the tax?

• A permanent resident – One who occupies or has the right to occupy any room or rooms in the hotel for at least 30 consecutive days.
• The United States – A person conducting Federal Government business when room rent and taxes are paid directly by the United States government.
• The State of Oklahoma – A person conducting State of Oklahoma Government business when room rent and taxes are paid directly by the State. This exemption applies to Oklahoma public schools and political subdivisions of the State.

Are non-profits and charities exempted from lodging taxes?
No. Only those listed above are exempt from lodging taxes. Non-profits are exempt from sales taxes but not from lodging taxes.

When is the tax due?
The tax is due the last calendar day of the month following the date of collection. However, filers can claim a 3 percent discount from the Gross Tax Due if the return and payment is delivered to the City by the 15th of each month.

How often do I file a return?
Lodging tax returns and payments are due monthly.

Is the lodging tax different from sales tax?
Yes. Sales taxes are collected by the Oklahoma Tax Commission based on State statutes. The Tax Commission collects sales taxes on behalf of the State, City and the County.

Lodging taxes are collected by the City of Tulsa for businesses within City limits, based on City of Tulsa ordinances.

City Contract with HdL Companies
The City of Tulsa recently contracted with HdL Companies, located in Fresno, CA, to provide assistance to the City’s hotel community for all lodging tax related matters, including hotel tax licensing, filing of returns, payment of taxes and general support.

How do I file and pay my taxes online?
You will need an account number and PIN to file and pay your taxes online. Please contact HdL client support at (539) 233-6136 or tulsalodgingtax@hdlgov.com to obtain your login credentials. You can file your lodging tax return and pay your taxes online.

How do I register to collect taxes?
A lodging tax license application is required from the operator, remarketer or owner who collects and remits lodging taxes to the City. All hotels are required to post the license within public view. New hotels or hotels having a change in ownership are required to submit an account update form. You may download the form below or send an email to tulsalodgingtax@hdlgov.com to obtain a license application.

How can I file and pay lodging taxes?

• By mail Make checks payable to the City of Tulsa and mail to the City of Tulsa, Lodging Tax Processing Center, 8839 North Cedar Avenue #212, Fresno, CA 93720.
• Online (You will need your new account number and PIN#). Select the “File & Pay Online” button above.
• By phone: Call (539) 233-6136 to file and pay over the phone.

Who do I contact with questions?
You may email your questions to tulsalodgingtax@hdlgov.com or call (539) 233-6136.

DOWNLOAD FORMS:

Lodging Tax Return
Government Exemption Form
Permanent Residency Exemption Form
Account Update Form
Hotel Tax License Application