Hotel Guest Tax

If you have questions or feedback, please email info@tulsacouncil.org

What is a Hotel Guest Tax?

A hotel tax, also known as a lodging tax, is a fee added to the cost of short-term lodging. In Tulsa, it applies to hotels, motels, inns, and other short-term rental (e.g., Airbnb, VRBO, etc.) properties with five or more rooms, even if those rooms are spread across multiple buildings.

City of Tulsa's Hotel Tax

The current lodging tax is 5 percent. It does not apply to services, food, drinks, or parking.

How does the City currently use hotel tax funds?

48.5 percent goes to the Convention and Tourism Facilities Fund, supporting the maintenance and operation of venues like the Tulsa Performing Arts Center (TPAC), Arvest Convention Center, and BOK Center.
45 percent goes to the Convention and Visitors Fund, helping promote tourism and market Tulsa’s convention facilities currently through a contract with Visit Tulsa.
4.5 percent goes to the Economic Development Fund, used to support economic growth through partnerships with the Tulsa Authority for Economic Opportunity (TAEO/PartnerTulsa) and the Tulsa Regional Chamber.
2 percent goes to the General Fund, which covers enforcement of the tax, including monitoring and audits.

Who Pays the Hotel Guest Tax?

Anyone staying in a hotel, motel, inn, and other short-term rental property for fewer than 30 consecutive days within the City of Tulsa is required to pay the tax, unless they qualify for an exemption.

Hotel Guest Tax Exemptions

Permanent residents, typically defined as someone staying in the same hotel for 30 or more consecutive days during the current or previous calendar year.
The United States government, the State of Oklahoma, and municipalities or political subdivisions of the state (due to tax-exempt status).
Oklahoma residents who are 100 percent permanently disabled veterans, as certified by the U.S. Department of Veterans Affairs and registered with the Oklahoma Department of Veterans Affairs.

Hotel Guest Tax Increase Proposal

The City Council is still in the process of considering a proposal from November 2025, increasing the Hotel Guest Tax from 5 percent to 9.25 percent of the cost of a hotel room. This increase, if passed by the voters, would be the first in over 40 years.

If the Proposed Hotel Guest Tax Increase Passes, Will My Taxes Go Up?

No. This tax increase will not affect your personal taxes unless you book a hotel stay within the City of Tulsa.

General Overview

Background information about the City of Tulsa's hotel tax.

Frequently Asked Questions

Additional FAQs about the Hotel Tax.

The tax applies to hotels, motels, inns, short-term rentals and other units with 5 or more rooms, regardless of the number of buildings. The current tax rate is 5% of the cost of a room only; the tax is applied to the cost of services, food/beverages, or parking.

Last year, the Hotel/Motel tax earned revenues of $9.8 million, which is distributed as follows:

2% - General Fund ($197,000)

4.5% - Economic Development ($444,000)

45% - Convention/Visitors Fund ($4.4 million)

48.5% - Convention Center and Tourism Facility Fund ($4.8 million)

The money that goes into the General Fund (100) is for the purposes of covering the enforcement of the tax, which includes monitoring collections, expenditures, and auditing.

The funds directed to the Economic Development Fund (130) are used to contract with TAEO and the Tulsa Regional Chamber to provide research, adopt, and implement plans and proposals that facilitate the economic development of the City of Tulsa.

The Convention/Visitors Fund (131) is used to market and promote tourism and the use of the City's convention facilities. This service is contracted through the Tulsa Regional Chamber via Visit Tulsa.

The Convention and Tourism Facilities Fund (132) is used to maintain the City's convention and tourist facilities (PAC, Arvest Convention Center, and BOK). The City is contracted with the Tulsa Performing Arts Center Trust for operation of the PAC and with the Oak View Group to manage Arvest and BOK.

The current proposal is to increase the Hotel Guest Tax from 5% to 9.25% of the cost of a hotel room.

Relevant Meetings

Meeting information will be updated as it occurs.

+ November 7, 2025 - Tulsa City Council Special Meeting

View the full discussion here.

+ November 5, 2025 - Urban & Economic Development Committee

View the full discussion here.

Hotel Guest Tax

General Overview

Frequently Asked Questions

Will the fund distribution remain the same if the proposed hotel/motel tax increase passes?

Will there be town halls to learn more about the hotel tax increase proposal?

When will we have the opportunity to vote on the hotel tax increase proposal?

How can I give you my opinion about the hotel tax increase proposal?

Relevant Meetings

Click HERE to read the Full City of Tulsa Hotel Tax Code.

Questions about the Hotel Tax?
Fill out the form below:

Hotel Guest Tax

General Overview

Frequently Asked Questions

Will the fund distribution remain the same if the proposed hotel/motel tax increase passes?

Will there be town halls to learn more about the hotel tax increase proposal?

When will we have the opportunity to vote on the hotel tax increase proposal?

How can I give you my opinion about the hotel tax increase proposal?

Relevant Meetings

Click HERE to read the Full City of Tulsa Hotel Tax Code.

Questions about the Hotel Tax? Fill out the form below:

Questions about the Hotel Tax?
Fill out the form below: