§ 7-92 TAX LEVIED.
   There is hereby levied an excise tax of 7% of the gross rental receipts due from or paid by any guests of hotels located within the city regardless of length of guest stay. Hotel tax does not apply to rental agreements which are governed by the Oklahoma Residential Landlord and Tenant Act (41 O.S. §§ 101 et. seq.).
(Ord. 3034, passed 6-16-98; Am. Ord. 3366, passed 1-18-22)