Payment of tax.
Oklahoma City Municipal Code § 52-70
in effect§ 52-70. - Payment of tax.
At the time of filing a report of occupancy and of rents, each operator shall pay to the City Treasurer the taxes imposed by this article upon the rents included in such report, as well as all other monies collected by the operator acting or purporting to act under the provisions of this article. All the taxes for the period for which a report is required to be filed shall be due from the operator and payable to the City Treasurer on or before the date fixed for the filing of the report for such period without regard to whether a report is filed or whether the report which is filed correctly shows the amount of rents and the taxes due thereon.
The City incurs processing costs when accepting payments made by credit and debit cards. Therefore, a Service Fee of 2.7 percent, of the excise taxes levied in Sections 52-63.1 and 52-63.2, shall be added if payment is made with a credit or debit card.
(Code 1970, § 14-69; Code 1980, § 52-55; Ord. No. 22729, § 1, 5-24-05; Ord. No. 27977, § 2, 11-18-25)
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_S52-70PATAFetched: 10/28/2026