Definitions.
Oklahoma City Municipal Code § 52-62.1
in effect§ 52-62.1. - Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
(1) Director means the Chief Financial Officer or designee.
(2) Hotel means any building(s), structure(s), trailer(s), or any other facility(ies) of any kind or nature, in which the public may, for consideration, obtain sleeping accommodations and in which two or more rooms are used for the accommodation of such guests (regardless of whether such rooms are located in one or several buildings, structures, trailers or facilities). The term shall include hotels, motels, tourist homes, houses or courts of any kind or nature, lodging houses, inns, rooming houses, bed and breakfast inns, corporate lodgings, trailer houses, trailer motels, dormitory space where bed space is rented to individuals or groups, apartments of any kind or nature, and all other similar facilities where rooms or any other space with sleeping facilities are furnished for a consideration. The term shall not include hospitals, sanitariums or nursing homes.
(3) Commission means the Oklahoma City Convention and Visitors Commission.
(4) Hotel tax or tax means the tax levied pursuant to this article.
(5) Individual means a human being.
(6) Occupancy means the use or possession, or the right to the use or possession, of any room in a hotel, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.
(7) Occupant means a person, who for a consideration, uses, possesses, or has the right to the use or possession of any room in a hotel under any lease, concession, permit, right of access, license to use, or other agreement.
(8) Operator means any person operating a hotel in this City, including, but not limited to, the owner, proprietor, lessee, sub-lessee, mortgagee in possession, licensee, manager or similar agent.
(9) Permanent resident means an individual who has resided in a room in a hotel for not less than 30 consecutive days, with permanent residency to end when any break in such residency occurs.
(10) Person means any individual, corporation, company, partnership, voluntary association, firm, club, society, organization or any other entity of whatever kind or nature.
(11) Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction(s) whatever.
(12) Report means the monthly room tax report filed or required to be filed as provided in this article.
(13) Room means any room or rooms of any kind in any part or portion of a hotel that are available for or let out for use or possessed for any purpose other than a place of assembly. As used herein, "place of assembly" means a room or space which is capable of being occupied by 75 or more persons and which is used for educational, recreational or amusement purposes and shall include: dancehalls; cabarets; nightclubs; restaurants; any room or space for public or private banquets, feasts, socials, card parties or weddings; lodge and meeting halls or rooms; skating rinks; gymnasiums; swimming pools; billiard; bowling and table tennis rooms; halls or rooms used for public or private catering purposes; funeral parlors; markets; recreational rooms; concert halls; broadcasting studios; and all other places of similar type of occupancy.
(Ord. No. 22538, § 2, 9-14-04; Ord. No. 27506, § 7, 1-16-24)
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_S52-62.1DEFetched: 10/28/2026