Short-Term Rental Laws in Broken Bow, OK (2026)
Broken Bow has no short-term-rental permit or license program, but Ordinance No. 428 (adopted February 20, 2024) prohibits STRs citywide except on land zoned C-5 Highway Commercial and Commercial Recreation District, with grandfathering only for long-established hotels/motels. Operators owe 10.25% combined sales tax plus the city's 5% lodging tax, which became state-administered (and platform-collected) on January 1, 2026. Always confirm current requirements with the city before operating.
Broken Bow STR rules at a glance
| Legal status | Restricted |
|---|---|
| Permit required | No |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~18.25% of gross revenue |
| Enforcement | Zoning enforcement is by the city zoning administrator, who must give written notice of violations and order corrective action (Sec. 56-29). Lodging-tax delinquency accrues 1.5% interest per month (Sec. 48-128), and willful failure to remit or fraudulent returns are offenses against the city (Sec. 48-130). No published data on citation activity against residential-zone STRs since Ordinance 428; a third-party monitor characterizes enforcement as 'stable'. |
| Current rules effective | 2024-02-20 |
What will guests pay in taxes on a Broken Bow stay?
Itemized occupancy taxes for Broken Bow, OK — enter your nightly rate to see the real cost breakdown.
Broken Bow occupancy tax calculator
| Gross rent | $450.00 |
| Oklahoma state sales tax (4.5%)· usually collected by platform | $20.25 |
| McCurtain County sales tax (1.75%)· usually collected by platform | $7.88 |
| City of Broken Bow sales tax (4%)· usually collected by platform | $18.00 |
| City of Broken Bow hotel occupancy (lodging) tax (5%)· usually collected by platform | $22.50 |
| McCurtain County lodging tax (3%)· usually collected by platform | $13.50 |
| Total tax (18.25%) | $82.13 |
| Guest pays | $532.13 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Broken Bow does not currently require a dedicated short-term rental permit, but state or county registration and tax rules may still apply.
No STR-specific permit or license exists in the city code (codified through Ord. No. 428, Feb. 20, 2024). The city levies an annual business license tax on enumerated occupations (licenses expire June 30 each year; fee set by a city fee schedule that is not published online), and its applicability to STR operators is unconfirmed. Lodging operators must register: the city hotel-occupancy-surcharge article requires operators to file a registration certificate with the city clerk/treasurer, issued without charge (Sec. 48-126); since Jan. 1, 2026 the lodging tax is administered by the Oklahoma Tax Commission, so OTC registration applies for direct bookings.
Zoning & location rules
Sec. 56-140 (Ord. No. 428, 2-20-2024) defines a short-term/nightly rental as a rental for residential purposes for fewer than 30 consecutive nights and permits STRs ONLY in the C-5 Highway Commercial and Commercial Recreation District (Sec. 56-396) — effectively banning them in all residential zones. Exception: properties previously established and operated as hotels/motels for an extended period are grandfathered if that prior use can be shown; grandfathered properties must meet new-build building requirements for any construction/renovation. Separately, 'bed and breakfast' and 'inn' uses appear on the Specific Use Permit list (Sec. 56-572, allowed in any district by council-approved SUP; $250 application fee under Sec. 56-574), though the 2024 STR restriction post-dates that list.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Oklahoma state sales taxApplies to lodging. Airbnb/Vrbo collect and remit as marketplace facilitators for platform bookings; hosts must register with the Oklahoma Tax Commission and remit for direct bookings. | 4.5% | platform |
| McCurtain County sales taxOTC COPO 4588. Collected by platforms with state sales tax for platform bookings; host-remitted for direct bookings. | 1.75% | platform |
| City of Broken Bow sales taxOTC COPO 4508 current rate chart shows 4%. (The Municode-codified levies total 3.25% — 2.5% under Sec. 48-23 plus 0.75% under Sec. 48-42 — the OTC chart is the current official rate.) Platform-collected for platform bookings. | 4% | platform |
| City of Broken Bow hotel occupancy (lodging) taxLevied by Sec. 48-111 (Ord. No. 308, 2001; rate per Ord. No. 317, 2004): 5% of the room charge per occupied room per night; stays over 30 days exempt. Newly administered by the Oklahoma Tax Commission effective January 1, 2026 (OTC 1Q26 rate chart: 'Broken Bow 0% to 5% Lodging New January 1, 2026'), so platforms now collect it as a state-administered local lodging tax; before 2026 operators remitted directly to the city clerk/treasurer by the 20th of each month. Hosts taking direct bookings must still collect and remit. | 5% | platform |
| McCurtain County lodging taxOTC-administered county lodging tax (COPO 4588, 3%). Under 68 O.S. § 1370.9 a county lodging tax is inapplicable within the corporate limits of a municipality that has levied its own lodging tax, so it should NOT apply inside Broken Bow city limits (the city levies its own 5%); it applies to STRs in unincorporated McCurtain County. A 2022 voter-approved increase to 5% was struck down by the Oklahoma Supreme Court on June 26, 2024, leaving the rate at 3%. | 3% | platform |
Enforcement & penalties
Zoning enforcement is by the city zoning administrator, who must give written notice of violations and order corrective action (Sec. 56-29). Lodging-tax delinquency accrues 1.5% interest per month (Sec. 48-128), and willful failure to remit or fraudulent returns are offenses against the city (Sec. 48-130). No published data on citation activity against residential-zone STRs since Ordinance 428; a third-party monitor characterizes enforcement as 'stable'.
No STR-specific penalty; the general penalty applies: violations of the code are punishable by a fine not exceeding $750.00 per offense, and for continuing violations each day the violation continues is a separate offense (Sec. 1-12).
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Recent rule changes in Broken Bow
January 1, 2026material
Broken Bow 5% lodging tax becomes OTC-administered
The Oklahoma Tax Commission's 1Q 2026 rate-change list shows 'Broken Bow 0% to 5% Lodging New January 1, 2026' — the city's 5% lodging tax is now state-administered, meaning marketplace platforms (Airbnb/Vrbo) collect and remit it as a state-administered local lodging tax instead of operators remitting monthly to the city clerk/treasurer.
Official source →June 26, 2024
Oklahoma Supreme Court strikes McCurtain County lodging-tax increase election
The court invalidated the November 2022 election that had raised the county lodging tax from 3% to 5% (effective April 1, 2023), citing a 137-year-old election statute. The county lodging tax stands at 3%; it generally does not apply inside Broken Bow city limits because the city levies its own lodging tax.
Official source →February 20, 2024critical
Ordinance No. 428 restricts STRs to C-5 commercial zoning
The city adopted Sec. 56-140 defining short-term/nightly rentals (under 30 consecutive nights) and permitting them only in the C-5 Highway Commercial and Commercial Recreation District, prohibiting new STRs in residential zones; long-established hotels/motels are grandfathered.
Official source →
Frequently asked questions
›Is Airbnb legal in Broken Bow?
Airbnb is legal in Broken Bow, OK, but with significant restrictions — check the zoning and eligibility rules on this page before listing. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Broken Bow?
No permit is currently required to operate a short-term rental in Broken Bow, OK, though other rules (taxes, safety, HOA restrictions) may still apply. Always confirm current requirements with the city before operating.
›Can I Airbnb a non-primary residence in Broken Bow?
Yes — Broken Bow does not limit short-term rentals to primary residences. Zoning and other restrictions may still apply. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Broken Bow?
Hosts in Broken Bow are subject to: Oklahoma state sales tax (4.5%), McCurtain County sales tax (1.75%), City of Broken Bow sales tax (4%), City of Broken Bow hotel occupancy (lodging) tax (5%), McCurtain County lodging tax (3%) — roughly 18.25% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›What happens if I operate a short-term rental illegally in Broken Bow?
No STR-specific penalty; the general penalty applies: violations of the code are punishable by a fine not exceeding $750.00 per offense, and for continuing violations each day the violation continues is a separate offense (Sec. 1-12). Zoning enforcement is by the city zoning administrator, who must give written notice of violations and order corrective action (Sec. 56-29). Lodging-tax delinquency accrues 1.5% interest per month (Sec. 48-128), and willful failure to remit or fraudulent returns are offenses against the city (Sec. 48-130). No published data on citation activity against residential-zone STRs since Ordinance 428; a third-party monitor characterizes enforcement as 'stable'.
Broken Bow's STR rules changed 1 time recently.
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Related
Nearby covered cities
- Austin, TXPermit required
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- Nashville, TNPermit required
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- Atlanta, GAPermit required
Sources
- Broken Bow, OK Code of Ordinances, Sec. 56-140 — Short-term rental; residential use in residential zone (Municode)retrieved July 9, 2026
- Broken Bow, OK Code of Ordinances, Ch. 48 Art. IV — Hotel Occupancy Surcharge (Municode)retrieved July 9, 2026
- Oklahoma Tax Commission — Rates and Codes for Sales, Use, and Lodging Tax (3Q 2026 COPO chart)retrieved July 9, 2026
- Oklahoma Tax Commission — Rates and Codes for Sales, Use, and Lodging Tax (1Q 2026 COPO chart, rate-change notice)retrieved July 9, 2026
- 68 O.S. § 1370.9 — County lodging tax; approval by voters (Justia)retrieved July 9, 2026
- City of Broken Bow — Business License pageretrieved July 9, 2026
- Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Oklahomaretrieved July 9, 2026
- Southwest Ledger — Lawsuit challenges legality of McCurtain Co. tax voteretrieved July 9, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Broken Bow and a qualified professional before operating.