Broken Bow, Oklahoma

Broken Bow’s STR regulatory environment spans three distinct jurisdictions. Within Broken Bow city limits, Ordinance No. 428 (adopted February 2024) restricts STRs to C-5 Highway Commercial and Commercial Recreation zones, effectively prohibiting STRs in residential neighborhoods. A permit is required along with a building inspection meeting fire and egress standards. In the Town of Hochatown (separately incorporated), an STR license is required through the town’s Granicus portal (effective October 1, 2024), with a combined tax rate of approximately 11.5% (4% local lodging + 3% local excise/sales + 4.5% Oklahoma state sales tax). In unincorporated McCurtain County, there is no STR ordinance at all. The majority of premium cabin inventory sits on unincorporated county land, the most permissive environment. The stated combined occupancy tax rate is 10.75% (4.5% Oklahoma state sales tax plus approximately 6.25% local levies). No owner-occupancy requirement applies and no cap on maximum nights per year. Enforcement is characterized as minimal. Investors must confirm which jurisdiction a specific parcel falls under before purchase, as the regulatory and tax treatment differs significantly across the three zones.