If two cabins in the pines above Broken Bow Lake both have "Broken Bow, OK" on the mailbox, do they answer to the same town? Often they don't. Hochatown became a municipality in 2022, but it has no ZIP code of its own. Its post office operated from 1894 until the 1960s, when the original townsite was flooded to create Broken Bow Lake, as KOSU reported in July 2026. As a result, a cabin inside Hochatown's town limits can carry the same mailing address as one inside Broken Bow, and the two can fall under different tax rates, licensing rules and collection systems.
For a Dallas-Fort Worth family that plans to rent out a second home in this area, the jurisdiction line matters more than the address. Hochatown is still building its system for tracking the cabins inside it, and that work has picked up this fall.
The Rates Change at a Line the Address Doesn't Show
The Oklahoma Tax Commission's rate chart for October through December 2026 lists the state sales tax at 4.5% and McCurtain County's at 1.75%. City taxes are added on top. The chart's lodging tax table has entries for Broken Bow and McCurtain County but none for Hochatown. Hochatown's lodging tax is run by the town, not the state.
| Jurisdiction | City sales tax (4Q 2026) | Combined with state and county | Lodging tax | Who administers the lodging tax |
|---|---|---|---|---|
| Hochatown | 3% | 9.25% | 4% | The Town of Hochatown, through its own monthly remittance forms |
| Broken Bow | 4% | 10.25% | 5% | Listed on the Oklahoma Tax Commission chart |
| McCurtain County, unincorporated | None | 6.25% | 3% county | Listed on the Oklahoma Tax Commission chart |
The combined figures add up the chart's state, county and city rates. The Hochatown lodging rate comes from the town's October 2024 lodging tax FAQ, which says the 4% rate took effect May 1, 2023 and applies to all lodging within town limits.
The different rates matter less than the different systems. A cabin in Broken Bow fits into the state-run collection channel. A cabin in Hochatown has a second channel of its own.
Where the Platform Money Goes
KOSU described how this works. A traveler pays municipal lodging taxes when booking, and Airbnb collects those taxes and works through Oklahoma Tax Commission systems to send the money to the right municipality. According to the lawsuit Hochatown filed in July 2026, Airbnb uses ZIP codes to decide where municipal taxes go. Hochatown has no ZIP code, so the money follows the mailing address.
The town says that has cost it real money. In Town of Hochatown v. Airbnb, Inc. et al., case CJ-2026-131 in McCurtain County District Court, Hochatown sued Airbnb, the Oklahoma Tax Commission and the City of Broken Bow. It alleges that lodging tax from properties inside its boundaries went to Broken Bow instead. KXII reported that the town wants the disputed money held in escrow while the case is pending, and wants the court to declare which municipality is entitled to it. The Southwest Ledger reported at the time that no hearing had been set. We found no ruling reported since then.
The amounts help explain why the town is pushing. KOSU reported that Hochatown estimates it collected about $4.3 million in lodging taxes last year, nearly half its total revenue. The same story cites about 3,300 active Airbnb listings in Hochatown. For a town of this size, lodging tax is the main source of funding.
The Town's Own Position on Platform Payments
The lawsuit describes platform money going to the wrong town. The town's earlier guidance to owners went further. In its October 2024 FAQ, Hochatown answered the question "If Airbnb or VRBO has been paying my lodging tax, am I current?" like this:
"The town of Hochatown has not received lodging tax payments from Airbnb, VRBO, or similar platforms. It remains the responsibility of the cabin owner to ensure the lodging tax is paid. We recommend confirming that all payments have been submitted since May 1, 2023, as interest and penalties may apply for missed tax payments."
That FAQ dates from 2024, and the 2026 lawsuit describes Airbnb collecting and routing municipal tax through state systems. We found no later town document that replaces the FAQ's guidance to owners. Taken together, the two sources show a gap. A booking platform's tax line may not match what Hochatown expects to receive directly from owners. Airbnb's own help page on occupancy taxes says collection depends on location and that some local taxes may need to be paid by the host.
The details of any one cabin's obligations belong with a tax professional. For a buyer, the practical point is narrower. A Hochatown cabin can come with a lodging tax filing history, and that history is part of what changes hands at closing.
The Licensing System Behind the Tax
Hochatown's short-term rental ordinance requires an STR license. It sets a $300 initial registration fee and a $100 annual renewal due on or before July 1. A cabin that isn't registered, or misses the renewal deadline, incurs a $250 late fee for each month. The ordinance lets an operator self-certify instead of waiting for an inspection, but only if the operator is current on lodging taxes. Self-certification means completing an approved checklist and attesting that there are no known building code, fire code or other legal violations.
The tax and the license are tied together. Unpaid lodging tax takes away the easier path to licensing. For a cabin bought specifically to rent out, that link comes up in the first season of ownership.
The town's short-term rental page shows a collection system that is still changing. In October 2024, Hochatown dropped its previous vendor, Avenu, for Granicus. It promised a temporary filing process and then an enhanced portal, expected in 10 to 12 months, with account logins, bulk remittance and automated reminders. The page still lists separate forms for first-time licenses, renewals, bulk and single remittances, changes of cabin management and license terminations.
What Comes Before the Board on October 14
Hochatown's Board of Trustees meets at 1:00 p.m. on October 14, 2026, at Hocha Town Hall, 101 Rock Oak Lane. Several items on the posted agenda bear on cabin ownership:
- A contract with Deckard Technologies for short-term rental identification, compliance monitoring, registration, tax collection and related services through its Rentalscape platform.
- A Granicus OpenForms Enterprise License covering up to 30 users and 100 forms, for $10,127.15 a year.
- Resolution No. 2026-10, which would recognize certain roads within town limits as public roads and authorize the town to maintain them. The agenda doesn't say which roads.
- A public hearing on rezoning six lots in the Southern Sunrise Phase II subdivision, Lots 290 through 294 and Lot 354, near the northwest corner of Camp Ranch Road and Pine Hills Road around the Blue Water Tower, from Residential to Commercial Light.
The agenda says the board may approve, deny, amend, defer or continue any item, so none of these is decided until the board votes. The Rentalscape item would give the town a vendor for identifying short-term rentals, monitoring compliance, handling registration and collecting tax. Hochatown depends on lodging tax for about half its revenue and is suing over tax it says went elsewhere, which explains the interest in that kind of service.
The road resolution affects owners in a different way. If the town takes on maintenance of a road, that changes who looks after the drive to a cabin. A buyer may want to ask which roads end up on the list once it is published.
Checking a Cabin Before You Write an Offer
With the system working this way, a few documents and answers carry real weight when you look at a cabin around Hochatown and Broken Bow:
- Jurisdiction, confirmed by location rather than by mailing address. The ZIP code won't settle whether a property sits inside Hochatown's town limits.
- The current STR license status with the Town of Hochatown, including whether the July 1 renewal was filed.
- The lodging tax remittance history filed with the town, as distinct from the tax lines on platform payout statements.
- Who has been filing. The town has a separate form for changes of cabin management, which matters when a property manager has handled remittances.
- Road status for the drive serving the cabin, once Resolution No. 2026-10's list of roads is available.
Questions We Hear About Hochatown Cabins
Is Hochatown getting its own ZIP code?
Not yet. KOSU reported that Sen. James Lankford introduced a bill to create a Hochatown ZIP code in November. Another measure would create ZIP codes for 69 communities, Hochatown among them. KOSU reported that both bills stalled without a vote. Until that changes, mailing addresses will keep blurring the line between the two towns.
Is anything settled in the Airbnb lawsuit?
No ruling has been reported. The case appears on the October 14 agenda as pending litigation scheduled for executive session.
Do these rates apply to cabins outside both towns?
The state chart lists a 3% McCurtain County lodging tax and a 1.75% county sales tax, which adds up to 6.25% with the 4.5% state rate in unincorporated areas. The town's FAQ says Hochatown's 4% lodging tax applies to lodging within town limits.
Many of the families we work with in Southlake also own, or are looking for, a cabin in the pines near Broken Bow Lake. In this market, the paperwork tied to a rental cabin is as important as the view from the deck. Selling Southlake helps second-home buyers ask the jurisdiction, license and remittance questions early, so the cabin is ready to rent when it closes. Request a Concierge Consultation to start on the property you have in mind.
This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.