Compliance · 2026
Hochatown, Broken Bow and county rules, permits and lodging taxes
The first legal question in Broken Bow country is which government you're under, and the mailing address won't answer it. Hochatown has no ZIP code of its own, so cabins inside the town share Broken Bow's, and a Broken Bow address can sit in the Town of Hochatown, the City of Broken Bow or unincorporated McCurtain County. Each one licenses and taxes rentals its own way. The town's boundary survey covers about 7,069 acres and lists the recorded subdivisions inside it, while warning that the list may be incomplete, so check the parcel against the town's zoning map and get the answer from Town Hall in writing before you make an offer.
Hochatown's license, fees and revocation rules
Every rental inside the town has needed a license since July 1, 2024, and the ordinance has more teeth than the fee suggests. No cabin can be rented, advertised or even offered for rent until the town issues the license, so a listing that goes live first is already a violation. Recent town fee schedules put the first year at about $400, a one-time $300 registration plus the $100 annual fee, with renewal due by July 1 every year and a late fee of $250 a month if you miss it; confirm the current figures with the town. The license belongs to a named owner for a named cabin and can't be sold or transferred, so a buyer starts over with a new application. You self-certify that you know of no building- or fire-code violations, post the license near the main entry, and keep an emergency contact on call 24 hours a day who must reach you within the hour when the town phones. Vehicles are capped at your off-street parking spaces, and street parking is banned. Three or more violations of town ordinances within twelve months, nuisance, zoning and lodging-tax rules included, can cost you the license, and you get ten days to appeal to the Board of Trustees.
Zoning in Hochatown and inside Broken Bow city limits
Hochatown adopted a zoning ordinance on April 2, 2025. Short-term rentals are allowed in its agricultural, residential, commercial, mixed-use and Choctaw Trust districts and barred only in the industrial district, and a licensed rental needs no separate zoning permit. Building is another matter. Any structure that needs a building permit, and any new driveway or parking pad, needs a town zoning permit first, and minimum setbacks run 25 feet from a road or access easement and 20 feet from other parcel lines in the residential district, 50 feet in the agricultural one. Plans go through the town's online plan review, which currently takes 7 to 14 business days. Inside the City of Broken Bow, Ordinance No. 428 has applied since February 21, 2024: stays of fewer than 30 consecutive nights are legal only in the C-5 Highway Commercial and Commercial Recreation districts, with long-established hotels and motels grandfathered, so a house on a residential street in town can't rent by the night. Out in unincorporated McCurtain County there's no county rental license, which leaves the septic permit, your subdivision's recorded covenants and the tax filings as the rules that bite.
The lodging-tax stack and who files it
Every stay in the corridor carries Oklahoma's 4.5% state sales tax and McCurtain County's 1.75%, and the rest depends on the parcel. Inside Hochatown, add the town's 3% sales tax and its 4% lodging tax, about 13.25% in all. Inside Broken Bow city limits, add the city's 4% sales tax and the 5% lodging tax that started on January 1, 2026, about 15.25%. On unincorporated county land, add the county's 3% lodging tax, about 9.25%; state law keeps that county tax out of any town that levies its own. The county did vote in 2022 to raise its rate to 5%, but the Oklahoma Supreme Court voided the increase in 2024 over a notice defect, so 3% stands. Airbnb and Vrbo collect the sales taxes and the state-administered lodging taxes on the bookings they take. Hochatown's 4% is run by the town itself, whose tax FAQ says the platforms weren't remitting it and that owners remain responsible, so you file it monthly on the full amount the guest pays, cleaning and pet fees included. In July 2026 the town sued Airbnb, the City of Broken Bow and the Oklahoma Tax Commission, saying Airbnb's ZIP-code mapping sent lodging tax from cabins inside Hochatown to Broken Bow; the town puts last year's lodging-tax take at about $4.3 million, nearly half its revenue. Check which jurisdiction your listing is coded to, keep your town returns current, and on direct bookings collect it all yourself, filing sales tax and the state-administered lodging taxes with the Oklahoma Tax Commission and the town's 4% with Hochatown. None of this is tax or legal advice for your situation, so have an accountant who files McCurtain County lodging returns set it up before your first guest.