Taxes

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The City of Oklahoma City is primarily funded by taxes.

Sales tax revenue makes up most of the General Fund, which pays for the City's day-to-day operations. Other important sources of revenue include use tax, property tax and hotel/motel tax.

Shop in OKC!

Not only do we have some of the best shops in the metro, but you help our community every time you shop in Oklahoma City. Your sales tax helps pay for our core City services and things we need to keep our City going – employees, materials and supplies. That’s why it’s important that our sales tax dollars come to Oklahoma City.

If you live in a ZIP code which overlaps another city (OKC/Edmond, OKC/Moore), check to make sure the appropriate sales tax of 8.375 percent is being applied to your purchase.
Many online retailers do not charge sales tax. Online retailers with local brick-and-mortar stores are required to collect local sales taxes (Walmart, Target, Barnes & Noble, JCPenney, etc.). Out-of-state online retailers without a local presence aren’t required to collect sales tax (Amazon, Overstock, etc.).
If no sales tax is charged on an online or catalog purchase, a use tax is due from the purchaser and should be reported on your Oklahoma income tax forms.
When purchasing from an online retailer with a local presence, sales tax is usually based on ZIP code. Be sure to determine whether the correct City sales tax is being charged, particularly in boundary areas.
If you notice any sales tax issues, contact Lori Smith in the City Treasurer’s Office at (405) 297-2384 or email OKCTax@okc.gov.

The local sales tax in Oklahoma City is 3.875 percent -- just shy of 4 cents per dollar. Of that:
- 2 cents goes to the General Fund
- 3/4 cent goes to Public Safety
- 1/8 cent goes to the OKC Zoo
- 1 cent goes to MAPS 3
Hotel/Motel Tax helps promote OKC as a tourism and convention destination and is charged for hotel stays. Bringing tourism and conventions to OKC helps boost our economy.

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The Oklahoma City Council adopted Ordinance No. 22,538 (Sept. 14, 2004) and Ordinance No. 22,729 (May 24, 2005), amending the Oklahoma City Municipal Code, Chapter 52, Article III, Hotel Tax, standardize language for hotel taxes effective July 1, 2005.

The following documents are available for your reference and use:
- Oklahoma City Municipal Code, Chapter 52, Article III, Hotel Tax
- Hotel Tax Information Packet (PDF)
- Attachment A Certificate of Registration (PDF)
- Attachment B Certificate of Authority (PDF)
- Attachment C Individual Exemption Form (PDF)
- Attachment D.1 Monthly Tax Report (PDF)
- Attachment D.2 Tax Report Instructions (PDF)
- Attachment E Exemption Form (PDF)
- Attachment E.1 Permanent Resident Exemption Example (PDF)
- Attachment F State of Oklahoma Purchase Card (PDF)
- Attachment G GSA Smart Pay (PDF)
- Attachment H Sample Hotel Business License (PDF)
The Government Travel Card Information is provided to help hotel/motel front desk staff evaluate hotel tax exemptions when guests check in.

The City Treasurer’s Office can answer questions questions and help with problems. Call (405) 297-2229 during our office hours, 8 a.m. to 5 p.m. Monday to Friday.
Use tax is due on goods purchased outside of Oklahoma and brought into Oklahoma City and consumed in situations when no sales tax was charged. An example is something you buy online from another state and no sales tax is charged, but you use the item in OKC once it's delivered.

How to Pay Use Tax
- Download Oklahoma Tax Commission Form 511 (PDF)
- Oklahoma Tax Commission Use Tax Online Payment System