Hotel Guest Tax
The Tulsa City Council approved a measure to place a hotel guest tax proposal on the November 3, 2026, ballot for voter consideration.
The proposal adjusts the lodging tax to 9.9% on the cost of a hotel stay, up from 5%. This increase, if passed by the voters, would be the first in more than 40 years.
The ballot measure would apply only to guests staying in Tulsa hotels and short-term rentals.
If approved by voters, the tax would become effective on January 1, 2027.
If you have questions or feedback, please email info@tulsacouncil.org
General Overview
Proposal Goals
-
Invest in growing and maintaining the City’s key tourism facilities and fund capital improvements necessary for market competitiveness and continued growth
-
Increase resources for tourism and marketing investments to drive enhanced destination awareness, increased hotel occupancy, economic impact, and tax generation
-
Serve as good stewards of public funds by reducing debt payment, capitalizing on visitor spending, and establishing a competitive hotel guest tax rate
Details of the Phased Approach
If voters approve the new rate, the City plans to implement a phased approach to balance immediate infrastructure needs with responsible financial management and sustained investment in tourism growth.
The first phase will include issuing revenue bonds to complete critical facility upgrades. The City plans to issue $80 million in revenue bonds for critical infrastructure improvements at the BOK Center and Arvest Convention Center. This will create the opportunity to complete $128 million in total projects across the two venues, as there is $48 million already available from capital reserve accounts, Oak View Group (venue operator) contributions and Improve Our Tulsa 3.
The City will then focus on strong financial stewardship by paying the bonds more quickly, which reduces repayment costs and keeps more funds in the community. This saves taxpayer dollars in the long run without having to lower the amount supporting tourism and marketing to keep Tulsa competitive.
Revenue bonds allow the City to finance needs without using general taxes or placing the burden on local residents, since the bonds would be repaid using future hotel guest tax revenues.
Later phases will shift additional revenue toward expanding marketing and event recruitment.
Background
A Hotel Guest Tax, also known as a lodging tax, is a fee added to the cost of short-term lodging. In Tulsa, it applies to hotels, motels, inns and other short-term rental (e.g., Airbnb, Vrbo, etc.) properties with five or more rooms, even if those rooms are spread across multiple buildings.
Recent efforts on the hotel tax began in January 2025, when economic development was established as a Mayor/Council budget priority. City leaders discussed the need to explore long-term funding strategies to support tourism and further establish Tulsa as a destination without additional costs to local taxpayers.
The City Council formally took up this discussion in January 2026. See Relevant Meetings below to watch discussions and view presentations.
Frequently Asked Questions
Additional FAQs about the Hotel Tax.
Hotel Guest Tax
The Tulsa City Council approved a measure to place a hotel guest tax increase proposal on the November 3, 2026, ballot for voter consideration.
The proposal raises the lodging tax to 9.9% on the cost of a hotel stay, up from 5%. It does not apply to services, food, drinks or parking. This increase, if passed by the voters, would be the first in more than 40 years.
The ballot measure is not an across-the-board tax on residents and would apply only to guests staying in Tulsa hotels and short-term rentals or residents who choose to book accommodations locally.
If approved by voters, the tax would become effective on January 1, 2027.
If you have questions or feedback, please email info@tulsacouncil.org
CURRENT RATE - 5%
In 2026, this
generated $10.4 MM
PROPOSED RATE - 9.9%
Estimated to
generate $20.6 MM
PUBLIC VOTE
November 3, 2026
EFFECTIVE
January 1, 2027, if approved by voters
Relevant Meetings
Meeting information will be updated as it occurs.
Town Hall & Facilities Tour
One town hall was held to gather public feedback on the proposed Hotel Guest Tax. City Councilors, along with representatives from Visit Tulsa and Oak View Group, shared information about the proposal and answered questions from attendees. Community members also had the opportunity to speak one-on-one with City leaders and representatives. In addition, a public facilities tour was held to view facility needs firsthand and hear directly from Oak View Group.
Resources
-
Tulsa Regional Tourism Visitor Economy Report
-
Click here to view the data from calendar year 2023
-
-
Hotelier Resource Page
-
Click here to view the City's Lodging Tax webpage, including FAQs and more information on exemptions.
-
-
Current Hotel Tax Code
-
Click here to view the City's current hotel tax code in full.
-
News
