Short-Term Rental Laws in Broken Bow, Oklahoma

Broken Bow city limits cover only a portion of the broader STR market — the bulk of cabin inventory sits in the Hochatown corridor (Beavers Bend State Park, Broken Bow Lake), most of which is either unincorporated McCurtain County or the Town of Hochatown (incorporated June 2022 specifically to capture STR tax revenue). The Town of Hochatown has its own developing ordinance framework; McCurtain County's unincorporated areas operate under minimal STR-specific rules. Verify whether your parcel is Broken Bow city limits vs Hochatown town limits vs unincorporated McCurtain County before any acquisition — the tax + permit obligations differ significantly.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Broken Bow city requires a basic business license + Oklahoma Tax Commission hotel-tax registration for STRs in city limits. The Town of Hochatown is rolling out its own STR registration program post-incorporation; track Hochatown town meetings for current requirements. McCurtain County requires the state-level hotel-tax registration but does not (as of 2026) have a county-wide STR ordinance. The Hochatown market is OK's densest STR concentration and the regulatory framework is still evolving — expect tightening over the next 24-36 months.

Combined short-term lodging tax in Broken Bow is approximately 10.500% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Oklahoma State sales 4.5% + McCurtain County 2% + Broken Bow city sales 4% — combined ~10.5%; note: most Hochatown-corridor STR inventory is in unincorporated McCurtain County or the newly-incorporated **Town of Hochatown** (incorporated 2022). Hochatown collects its own additional hotel/tourism tax.

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.