311

Lodging Tax

The City Lodging tax is a consumer tax paid by 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.

Pay Lodging Tax OnlineWho 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.

The term “hotel” includes hotels, motels, tourist homes, houses or courts, boarding houses, bed-and-breakfast, apartment not occupied by “permanent residents”, and all facilities where rooms or sleeping facilities or space are furnished for a consideration.

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 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 taxes 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.

How do I file and pay my taxes online?
A customer number is required when paying your taxes online. Please contact the City of Tulsa Treasury Division, (918) 596-7140, or lodgingtaxes@cityoftulsa.org to obtain a customer number. 

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 new hotels or hotels having a change in ownership within the City of Tulsa are required to obtain and post the license within public view. Send an email to lodgingtaxes@cityoftulsa.org to obtain a license application.

Who do I contact with questions?
You may email your questions to lodgingtaxes@cityoftulsa.org or call (918) 596-7140.