For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Levied; rate of levy; rooms provided free of charge subject to tax.

Oklahoma City Municipal Code § 52-63.2
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
§ 52-63.2. - Levied; rate of levy; rooms provided free of charge subject to tax. There is hereby levied an additional excise tax of three and three-fourths percent (3.75%) upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel in this City. Rooms provided free of charge, through barter, trade or any other arrangement or agreement of any kind or nature, are also subject to such tax at the sales value of the room so provided (with "sales value" to mean the price at which the room would be rented to the operator's best customer in the ordinary course of business). (Ord. No. 27610, § 1, 5-21-24, eff. 10-1-24)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIIIHOTA_S52-63.2LERALEROPRFRCHSUTAFetched: 10/28/2026

Starting a business in Oklahoma? Oklahoma LLC guide: costs and requirements

52-63.2 | Corpus