Business Tax Types: Tourism Tax

This information is designed to assist business people and people thinking about operating a business in Oklahoma. What follows is meant to be basic, introductory information and should not be considered the final word in business taxes in Oklahoma. For further information, please contact one of our Taxpayer Assistance Offices or attend one of our Business Tax Workshops.

Funding for the Oklahoma Tourism Promotion Act is provided through collection of an excise tax of 1/10 percent of gross receipts of certain tourist related businesses and sales by restaurants. The tax, paid by these business owners, is reported in a similar manner as sales taxes.