What are the short-term rental rules and taxes in Broken Bow, Hochatown and McCurtain County, OK?

"Broken Bow cabin" can mean three different places for rules and tax: the Town of Hochatown, the City of Broken Bow, or unincorporated McCurtain County. Hochatown is an incorporated town with its own short-term rental license, sales tax and lodging tax, so the first question for any cabin is whether it's inside town limits. The Oklahoma Tax Commission (OTC) collects state, county and city sales tax and the county lodging tax. Hochatown collects its own lodging tax. Everything below comes from the town, the OTC, the City of Broken Bow and the platforms' own tax pages, linked where it's used.

Checked on Nov 4, 2026. This is what the official pages said that day, not legal or tax advice. Confirm with the town and the OTC before you list.

Do you need a permit or registration

Inside the Town of Hochatown

Yes. Check whether your address is inside town limits on the town's maps page (opens in a new tab), which has a town limits map.

Hochatown's short-term rental rules are in Ordinance No. 6 (opens in a new tab) (March 2024), amended by Ordinance No. 10 (opens in a new tab) (June 2024) and Ordinance No. 22 (opens in a new tab) (July 2025). They define a short-term rental as temporary lodging for less than 30 consecutive days.

• License first. No dwelling may be rented, advertised or offered as a short-term rental until the town issues a license.
• Fees. $300 one-time registration plus a $100 annual license fee. The town's taxpayer FAQ (opens in a new tab) puts the first year at $400 total.
• Renewal. Licenses expire July 1 each year. Ordinance No. 22 lets the Board of Trustees extend that deadline by resolution.
• Late fee. $250 per month if a property isn't registered or the annual fee isn't paid by July 1.
• The application asks for the address, legal description, number of bedrooms, maximum guests, owner and operator details, a 24/7 emergency contact, and the website of every platform where you list.
• Non-transferable. A new owner needs a new license.
• Self-certification. You may self-certify against the town's checklist, but only if you're current on lodging tax.

Apply and renew through the town's short-term rentals page (opens in a new tab). That page says the town moved from Avenu to Granicus on Oct 1, 2024. When read, it said the STR tax portal was unavailable for repairs. Hosts with an Avenu license use their 10-digit Avenu number to remit, and new hosts apply online for a license number. Call Town Hall at 580-494-7390 or email Tax@Hochatown.gov.

Zoning. The town's zoning ordinance (opens in a new tab) (adopted April 2, 2025) allows short-term rentals in the AG, RS, CM, MU and CT districts and prohibits them in ID. A licensed short-term rental doesn't need a separate zoning permit.

Inside the City of Broken Bow

The city's business startup packet (opens in a new tab) lists a $75 annual business license, running July 1 to June 30, and asks for a copy of your Oklahoma sales tax permit where it applies. None of the city pages read says whether a short-term rental needs that license or any separate rental permit. Ask City Hall at 580-584-2282.

Unincorporated McCurtain County

None of the county pages read describes a county short-term rental license or permit. State sales tax and the county lodging tax still apply (see below).

Oklahoma sales tax permit

The OTC's business help center (opens in a new tab) says you get a sales tax permit through OkTAP, and approval takes 5 to 10 business days.

Occupancy and sales taxes

All rates below come from the OTC's rates and codes chart for October to December 2026 (opens in a new tab) (updated Nov 2, 2026), except Hochatown's lodging tax, which the town collects itself.

What a guest pays, by location:

• Inside Hochatown. 4.5% + 1.75% + 3% sales + 3% county lodging + 4% town lodging = 16.25%. The town's own tax breakdown (opens in a new tab) shows the same total.
• Unincorporated McCurtain County. 4.5% + 1.75% sales + 3% county lodging = 9.25%, which also matches the town's breakdown.
• Inside Broken Bow city limits. 4.5% + 1.75% + 4% sales = 10.25%, plus the city's 5% lodging tax = 15.25%. Neither the OTC chart nor any city page read says whether the county's 3% lodging tax also applies inside the city. Confirm with the OTC before you set up direct-booking tax.

About Hochatown's 4% lodging tax. It took effect May 1, 2023, under the town's lodging tax ordinance.

• It applies to gross rent, and the town's FAQ says that includes cleaning, pet and concierge fees. Management and cleaning costs aren't deducted.
• Exempt: town residents, stays over 30 consecutive days, and federal, state and tribal agencies paying directly.
• The operator collects the tax, shows it separately on the bill and is liable to the town for it.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's Oklahoma tax article (opens in a new tab) says it collects 4.5% Oklahoma sales tax, local sales and use tax (typically 1% to 5.5%) and state-administered local lodging tax (typically 5% to 7%), all on the listing price including cleaning fees. It names only Oklahoma City and Tulsa locally and says hosts are responsible for all other tax obligations. It doesn't name Hochatown, Broken Bow or McCurtain County. The OTC chart lists the county's 3% and Broken Bow's 5% lodging taxes among those the OTC administers. Hochatown's 4% is not on it.

Vrbo. Vrbo's N to Z tax list (opens in a new tab) shows it collects Oklahoma sales tax and state-administered lodging tax since Jan 1, 2023. It names Oklahoma City but not Hochatown, Broken Bow or McCurtain County.

Hochatown's position. The town's October 2024 FAQ says it has not received lodging tax payments from Airbnb, Vrbo or similar platforms. It says the cabin owner remains responsible for the tax, and interest and penalties may apply on missed payments since May 1, 2023. The town's Nov 4, 2026 meeting agenda (opens in a new tab) lists a lawsuit, Town of Hochatown v. Airbnb, Inc. et al. (CJ-2026-131), as pending in McCurtain County District Court.

The OTC's view. The OTC's help center says Senate Bill 1339 (2022) means marketplace facilitators selling Oklahoma lodging may now have to collect and remit state and local taxes. For hotels that sell both directly and through a marketplace, it says the hotel reports and pays tax on its direct sales. Marketplace sales go on the Part J exemption schedule, line 3w, naming the marketplace. It doesn't address short-term rental owners by name.

What stays your job:

• Hochatown's 4% lodging tax on every booking, Airbnb and Vrbo included, if you're inside town limits.
• The Hochatown license and its renewal by July 1.
• State, county and city sales tax and the OTC-administered lodging taxes on direct bookings and any channel that doesn't remit them.
• Checking each platform's tax report to see which taxes it actually collected for your address.

Filing and registering for the taxes you must file yourself

Hochatown lodging tax. From the lodging tax ordinance (opens in a new tab) and the town's return form (opens in a new tab):

1. File a monthly return, due by the 15th of the following month. The form applies 4% to gross taxable lodging income after exemptions, with exemptions listed on Schedule B.
2. Remit through the monthly lodging tax collection form on the town's short-term rentals page (opens in a new tab). The town allows one bulk payment for several cabins with its Excel worksheet. You can also mail a check to Town of Hochatown, P.O. Box 459, Broken Bow, OK 74728, or hand-deliver it to Town Hall, 101 Rock Oak Lane.
3. Tax unpaid after the 15th is delinquent, with a $15 late fee and interest of 2% a month. If still unpaid by the end of the month, a penalty of 10% a month applies, up to 50% of the tax.
4. Keep room and exemption records for three years.

Oklahoma sales tax and OTC lodging taxes. From the OTC's business help center (opens in a new tab):

1. Register in OkTAP for a sales tax permit.
2. Returns are due by the 20th of the month after the sales. Vendors remitting $50 a month or less may file semi-annually, by July 20 and January 20.
3. A due date on a weekend or state holiday moves to the next business day.

This is not tax advice. An Oklahoma CPA can confirm which returns your platform mix needs.

Other local rules

From Hochatown's Ordinance No. 6:

• Post the license inside near the main entry, where anyone entering can see it.
• Emergency contact. Reachable by the town 24 hours a day, 7 days a week. When the town calls about a problem, the contact must reach the operator within the hour, and the operator must start fixing it right away.
• Parking. Guest vehicles are limited to the off-street spaces available. No parking on the street.
• Codes. The rental must meet building codes, fire codes and the town's nuisance and zoning ordinances.
• Revocation. Three or more instances of non-compliance in 12 consecutive months can cost you the license.

Ordinance No. 27 (opens in a new tab) (June 2026) requires Knox boxes on commercial buildings, which it defines to exclude single-family homes. It also says cabins, lodging facilities and gated properties must give the fire department any extra keys, gate controls or access devices it reasonably needs.

None of the town pages read sets a guest cap, noise hours or a specific alarm list. Ask the town for its self-certification checklist. The basics are in our vacation rental safety checklist, and the emergency info sign puts the address and contacts on one page. The town lists a 24-hour complaint hotline at 580-896-5242.

Where to check for changes

• Hochatown short-term rentals page (opens in a new tab) and taxpayer FAQ (opens in a new tab)
• Hochatown public documents (opens in a new tab), for new ordinances and resolutions
• OTC rates and codes chart (opens in a new tab), which the OTC replaces each quarter
• Airbnb Oklahoma taxes (opens in a new tab)

For other markets, see short-term rental rules by city. For income tax, see short-term rental taxes for US hosts. To see what a booking leaves after fees, use the Airbnb fee calculator.