Short-term rentals in Tulsa, explained properly.

Section 2602 lists the minimum application contents: the dwelling unit's address, legal description, number and type of rooms and type of short-term rental; the name, address, phone and email of the operator and of the owner, and the owner's written consent if the operator is not the owner; the local contact person's details; the website address of every platform or advertisement; and a written acknowledgement by operator and owner that the rental is subject to all City short-term rental regulations and policies. The City's page says registration is done online.

Section 2603A requires the City-issued license number in a visible location on all material advertising the rental or offering it for rent; section 2603B requires the license to be displayed within the premises near the main entry where anyone entering can see it. Sections 40.375A and 45.185B.1 of the Zoning Code repeat the license-number rule.

Section 2600B.3 defines the local contact person as a resident of the City or County of Tulsa (the operator may serve if a resident). Section 2603D requires the contact to be available to the City at all times; failure counts as an instance of non-compliance under section 2605. When notified by phone or email that guests are violating City ordinances, the contact must communicate with the operator within the hour and the operator must immediately start remedial action. Section 2603E requires the operator to keep the license records up to date with the advertising websites and the local contact's details. The City's page says the contact must respond within one hour of being contacted by the City.

Section 2601C grants each license to a specific operator for a specific dwelling unit (or part of one) and bars its sale or transfer; a new license is required when the dwelling unit is sold or conveyed or when the operator ceases to have a legal right to occupy it. The City's page adds that each short-term rental dwelling unit must be licensed individually.

Section 2605 allows the Mayor or the Mayor's representative to revoke a license after three or more instances of non-compliance within twelve consecutive months with any City ordinance or policy (including Chapter 26, Title 24 Nuisances, Title 42 Zoning Code and Title 44 Hotel Tax), or immediately for operation in violation of state or federal law; the operator may appeal to the City Council within ten days. Section 2606 sets the penalty for violating the licensing provisions: a fine of up to $250 for a first offense and up to $500 and/or up to 90 days in jail for later offenses, each day being a separate offense, and the operator must cease operating until licensed (the City Attorney may seek a court order). Violations of the Zoning Code, which includes the short-term rental use regulations, are misdemeanors punishable by a fine of up to $1,200 and/or up to six months in jail (section 85.040A). The City's page states penalties of up to $1,200 per violation and civil remedial penalties of up to $1,000 per day; the civil penalty provision was not found in the sections read.

Section 40.375B (principal use) and section 45.185B.3 (accessory use) of the Zoning Code prohibit events in conjunction with a short-term rental, giving weddings, receptions, anniversaries, private parties, banquets and business seminars as examples. The City's page says all parties, meetings, receptions or events of any kind are expressly prohibited and that a bed and breakfast (a separate use needing zoning approval, by special exception in residential and office districts) may host events.

Sections 40.375C and 45.185B.2 require a register of short-term rental guests to be maintained and made available to city code enforcement upon request.

Sections 40.375D-E and 45.185B.4-5 prohibit external structural alterations or site improvements that change the residential character of the lot, such as a parking lot, commercial-like exterior lighting and signage, and bar parking a recreational vehicle, bus or trailer on a residential street in connection with a short-term rental; one may be parked on the property if not visible from the street. The City's page adds that lodging in a recreational vehicle may be offered only at a lawfully established RV park or campground and only with a short-term rental license.

Section 45.185 of the Zoning Code describes the accessory short-term rental as the rental of all or part of a dwelling unit that is a household's primary residence for temporary lodging of less than thirty consecutive days, limited to eight persons including the residents, and applies the licensing, license-number, guest register, no-events, site alteration and vehicle rules to it. As an accessory use it is allowed with a principal use permitted in the district (Chapter 45).

The City's page says City code officers cannot enforce neighborhood covenants and that any covenants restricting short-term rentals must be enforced by the neighborhood association.

Title 44 (City of Tulsa Hotel Tax Code) levies an excise tax of 5% on the gross receipts from rent for every occupancy of a room in a "hotel", defined as any building or facility where the public may obtain sleeping accommodations for consideration and five or more rooms are used for guests, including tourist homes, houses and lodging houses (sections 100E and 101A). Permanent residents (30 consecutive days or more) are exempt (section 101B), and the tax does not apply where rent is under $10 a day. The City's short-term rental page says operators of properties with five or more total rooms (including bedrooms, bathrooms, dining room and kitchen) must collect the 5% lodging tax and remit it monthly. The Tulsa City Council has placed an increase to 9.9% on the November 3, 2026 ballot; if approved, it takes effect January 1, 2027 (see Changes). Oklahoma's state sales tax on lodging is separate (see state law below); no combined total is given here.

Section 103A of Title 44 requires every operator to file a monthly return of occupancy, rents and tax for the preceding month on or before the last day of each month. The City's page says lodging taxes are due monthly, that filers may claim a 3% discount if the return and payment reach the City by the 15th, that the tax is paid to the City (sales taxes are paid to the Oklahoma Tax Commission), and that returns are filed and paid online.

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.