Short-term rentals in Lawton, explained properly.

Sec. 7-27-1-2704(A)(7), one of the general conditions for all hotels and short-term rentals, says no hotel or short-term rental shall allow the rental of overnight accommodation rooms on an hourly basis and that the minimum rental time shall be ten hours. A minimum number of nights is not shown here.

Sec. 7-27-1-2704(A)(2) allows only one party of guests per hotel or other short-term rental and prohibits anyone under the age of eighteen from renting the short-term rental. Occupancy limits are among the items the license holder must post (Sec. 7-27-1-2705), but a number is not shown in the article.

Sec. 7-27-1-2704(A)(4) to (6): a licensee who does not reside in Lawton must identify one or more individuals to serve as local contact to respond to emergency conditions. The local contact named in the license application must be present in the Lawton area and available to respond within one hour after being notified of an emergency by a guest, a City employee or another individual. A change related to the local contact must be given to the building official in writing within three business days.

Sec. 7-27-1-2704(B) sets these additional conditions for a "Residentially Zoned District Short-term Rental": use for commercial or social events is prohibited; the rental must outwardly appear as a residential dwelling; it may not adversely affect the residential character of the neighborhood or generate noise, vibration, glare, odors or other effects that unreasonably interfere with any person's enjoyment of his or her residence; and a licensee or guest may not use or allow sound equipment, amplified music and musical instruments. Under Sec. 7-27-1-2704(C), a violation of these conditions could result in termination of the license. The list of residential zoning districts is in the zoning rules, which we haven't reviewed yet.

Sec. 7-27-1-2704(A)(3) says a licensee or guest of a hotel or other short-term rental shall not violate any parking ordinances of the Lawton City Code. Sec. 7-27-1-2705 has the license holder post, and provide in a packet, the location of any on-site and off-site parking spaces available for guests and the parking restrictions. A number of required parking spaces is not shown here.

Sec. 7-27-1-2704(B)(5) says the license holder shall provide the valid license number on any listing advertising or soliciting the property for use as a short-term rental, shall advertise the rental only as allowed by the license, and that an owner or person in control of a dwelling may not advertise or promote, or allow another to advertise or promote, the dwelling as a short-term rental if the dwelling is not licensed by the City as a short-term rental. This condition sits in the subsection for residentially zoned districts.

Sec. 7-27-1-2705 has the license holder post in a prominent interior location, clearly visible to guests, and provide a packet summarizing the restrictions that apply to short-term rental use. The list covers the license with its number; the operator's name and number and any property manager; the local contact; the Chapter 10 certificate of registration; on-site and off-site parking; occupancy limits; the noise restriction, including the prohibition on sound equipment, amplified music and musical instruments; parking restrictions; relevant water restrictions; trash and recycling rules and dates; the prohibition on commercial or social events; and a floor plan with fire exit and escape routes.

Sec. 7-27-1-2703 has the City investigate, on each new or renewal application, whether the planning and zoning ordinances, the licensing requirements of the article, and the fire and safety, building and safety, and health and safety ordinances are complied with, with findings reported in writing. If all required conditions are met according to City records, the code enforcement official initials the application, which authorizes approval.

Sec. 7-27-1-2710 requires all operators of hotels and other short-term rental facilities to pay the hotel/motel occupancy tax required by Article 10-12 of the Lawton City Code, monthly by the 10th day of the following month, to the City of Lawton License & Permit Division, in person, by mail postmarked no later than the 10th, or by phone. Under Sec. 7-27-1-2711, taxes not paid within five days of the due date are delinquent; if delinquent more than thirty days, City water, sewer and refuse services for the hotel are terminated until past-due taxes, interest and penalties are paid, and delinquent amounts are a lien on the property under Title 68, Okla. Stat. Section 2704. The tax rate is in Article 10-12, which we haven't reviewed yet, so no rate or combined total is shown here.

Sec. 7-27-1-2709 says a person who conducts, engages in or operates a hotel or other short-term rental without obtaining and displaying the license is guilty of an offense, and on conviction is subject to the penalties in Section 1-119 of the Code. Section 1-119 hasn't been reviewed yet, so no fine amount is shown here.

Sec. 7-27-1-2707 lets the city manager's office deny, suspend or revoke a license for violation of or failure to comply with any provision of the article, and the city manager's office decides the severity of the violation and whether denial, suspension or revocation is warranted. Sec. 7-27-1-2712 says a revocation or refusal to issue the license is handled under Section 7-1-1-112 of the Code, and that if the appeal is upheld by the hearing officer the operator shall not be re-issued a license for three years from the date of the revocation. Whether "upheld" refers to the revocation or to the operator is unclear from the wording, and Section 7-1-1-112 hasn't been reviewed yet.

Section 1354(A)(7) of Title 68 of the Oklahoma Statutes levies an excise tax of 4.5% of the gross receipts or gross proceeds from the service of furnishing rooms by a hotel, apartment hotel, public rooming house, motel, public lodging house or tourist camp, unless the sale is exempted in the Oklahoma Sales Tax Code. The Oklahoma Tax Commission says the state sales and use tax rate is 4.5%, that local taxes may also apply, and that, except for residential utilities and certain food, local taxes apply to the same taxable items and services as the state tax; it also lists lodging among the transactions the state sales tax levy covers. The statute and the Commission's answers read do not say in so many words whether a private home or room rented for short stays is a "public lodging house"; owners should confirm their filing duty with the Commission. City and county rates are shown on each place's page.

Under sections 1391 and 1392 of Title 68, a marketplace facilitator is a business that lists or advertises a marketplace seller's products and, directly or through others, collects the buyer's payment and passes it to the seller. Since Senate Bill 1339 (effective January 1, 2023), "product" includes services and other transactions taxable under the Sales Tax Code, but not a hotel or motel built with more than 12 rooms. A facilitator with at least $10,000 of taxable Oklahoma sales in the previous 12 months must file an election each year with the Tax Commission either to collect and remit the tax or to comply with notice and reporting requirements; one that elects to collect must get a sales tax permit, and its collection duty also covers local sales taxes administered by the Commission. The Tax Commission says marketplace facilitators making sales of Oklahoma lodging may now be required to collect and remit state and local taxes. Which election a given platform has made is not stated in these sources; check with the platform. City hotel or lodging taxes are separate and shown on each place's page.

Section 1-1201 of Title 63 of the Oklahoma Statutes makes it unlawful to operate or maintain a hotel without a license from the State Commissioner of Health, which (unless a rule says otherwise) expires each June 30 and carries an annual fee set by the Commissioner. For this section, "hotel" includes any hotel, motel, tourist court, apartment house, rooming house or other place where sleeping accommodations are furnished or offered for pay to transient guests, if five or more rooms are available for transient guests. The statute does not say how the Department applies this to a house or apartment rented short-term; owners renting five or more rooms should check with the Oklahoma State Department of Health.