Short-term rentals in Yukon, explained properly.

Sec. 18-155 lists the application: (1) the owner's name, addresses, cell phone and email; (2) the same details for a local contact reachable 24 hours a day, seven days a week; (3) a certification by the owner (and property manager, if any) that the property has no outstanding City Code or state law violations, all required bedroom egress windows work, smoke detectors, carbon monoxide detectors and fire extinguishers are furnished as the adopted building and fire codes require, and the property complies with the City's minimum property maintenance, building, electrical, mechanical and plumbing codes; (4) proof of current, valid property insurance; (5) the number of bedrooms and proposed occupancy limits, with a maximum occupancy; (6) a diagram of the layout and any on-site parking, including a floor plan with fire exits and escape routes; and (7) authorization for the City's building official to conduct an annual minimum life-safety inspection. Sec. 18-155 was most recently amended by Ordinance 1482 on December 16, 2025. The license itself shows the address, holder's name, license number, local contact details and validity dates (Sec. 18-156).

Sec. 18-157 sets the four renewal conditions. The City may deny renewal if the applicant does not provide the information needed to show the dwelling unit meets the requirements for issuing or renewing a license, or if the property is in violation of the City code or state law or has a history of violations. The inspection fee amount is set by City Council resolution and was not among the pages read for this record.

Sec. 18-158 also lets the City deny, suspend or revoke an application for a license where the property was the subject of City Code or state law violations during the 24 months before the application, looking at how often violations were repeated, whether they were intentional or knowing, and any other information showing the owner or occupant endangered public health, safety or welfare. After a denial, suspension or revocation, the city clerk may not grant a license on a new application unless the applicant first obtains a new special permit under the Unified Development Code.

This comes from Section 4 of Ordinance 1347 (adopted August 15, 2017), which adopted the Code of Ordinances. It sets a fine of up to $750.00 for a violation of any provision of the Code unless another penalty is expressly provided, treats each day a violation continues as a separate offense, and adds that the City may pursue abatement of nuisances, injunctive relief and revocation of licenses or permits. The current general penalty section of the Code was not read for this record, so later amendments to this penalty are not reflected here.

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.