Exemptions; acknowledgement required; records required.
Oklahoma City Municipal Code § 52-64.1
in effect§ 52-64.1. - Exemptions; acknowledgement required; records required.
(a) Exemptions. The following shall be exempt from the hotel tax levied in this article:
(1) a permanent resident, as defined in Section 52-62.1; provided, any individual who qualifies as a permanent resident shall be entitled to the exemption retroactive to the first day of residency;
(2) the United States government or any agency or division thereof when paid directly by the United States government;
(3) the State of Oklahoma or any political subdivision thereof when paid directly by the State of Oklahoma or any political subdivision;
(4) any public school or state-accredited private school when paid directly by the school, provided that its primary purpose is not carrying on a business for profit; and
(5) any church when paid directly by the church, provided that its primary purpose is not carrying on a business for profit.
(b) Acknowledgement required. Every hotel claiming exemptions shall submit a monthly exemption form, as provided by the Director, with each monthly room tax report. This exemption form shall indicate beginning and ending occupancy dates, number of rooms, number of nights, room(s) occupied, room rate, exempted amount, the name of the occupant seeking exemption, the exempt organization with which they are affiliated, reason for the exemption, and any other information required by the Director. Every exemption form shall be signed by the hotel manager or authorized agent, so that the signature shall serve as an acknowledgement that all information contained on the exemption form is true and correct. Upon submission of these forms to the City, the Director shall make a final determination as to the validity of all claimed exemptions. Should the Director determine that a claimed exemption is not valid, the hotel shall be assessed the five and one-half percent hotel tax plus applicable interest and penalties. The hotel claiming such exemption is liable for payment of the hotel tax.
For purposes of this section, an exemption will not be validated by the Director unless the exemption is claimed for the month in which it accrues. For good cause shown, the Director may grant an extension for claiming an exemption.
(c) Records required. Every operator shall be required to maintain copies of monthly room tax reports, monthly exemption forms and individual exemption forms upon the business premises of the hotel for a period of three years. Such records shall be available for inspection and examination at any time upon demand by the Director, or a duly authorized agent or employee of the City. For purposes of this section individual exemption forms shall be available from the Director and shall include the following:
(1) a statement declaring the reason for exemptions; name of the exempt organization;
(2) the occupant's name, signature, business address and pertinent contact information (including but not limited to telephone numbers and e-mail addresses) of the occupant claiming the exemption;
(3) the method of payment (must list the exempt entity who directly paid);
(4) the date on which the exemption form is executed; and
(5) an acknowledgement, by signature, of the exemption by an employee or agent of the hotel.
(Ord. No. 22538, § 2, 9-14-04)
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_S52-64.1EXACREREREFetched: 10/28/2026