When Sequoyah County voters go to the polls February 11 to decide whether the county can start collecting an “only pay if you stay” lodging tax from those who rent short-term vacation properties, county commissioners want to make sure voters know everything they need to know before they approve the revenue-generating provision.

That’s why the county is hosting three town hall-style meetings “to answer any questions anybody might have on the lodging tax,” says District 3 Commissioner Jim Rogers. “We want to be as open and transparent about this as we can be.”

The county held its first meeting last Tuesday at the county fairgrounds, with additional meetings scheduled (as of press time) for 6 p.m. Monday at the Vian Cherokee Community Center at Armstrong Park, and at 6 p.m. Feb. 3 at the Muldrow Cherokee Community Center.

The proposed 4% lodging tax, which primarily affects online marketplace vacation rentals like airbnbs and Vacation Rentals by Owner (VRBO) properties located at or near Lake Tenkiller, was unanimously approved by the commissioners in December 2024.

“This is not a decision that your board makes. It’s a decision that the citizens of the county would make. All we can do is make the decision to put it on the ballot, then the citizens make the decision if they want to run with that or not,” Rogers said.

Rogers is confident, given enough assurances that the lodging tax will not be assessed to county residents and such a tax is only collected from those who stay at airbnbs or motels in the county where no municipality already assesses a lodging tax, that county residents will approve the “only pay if you stay” tax on Feb. 11.

Rogers emphasizes whenever talking about the proposed tax that “it’s not a new tax on anybody, it’s only people coming from outside the area staying the night in our county.”

In other words, the 4% lodging tax will not be assessed to county taxpayers. It will only be collected from those who utilize lodging accommodations in the county — you only pay if you use it.

“We’ve just got to make sure everybody understands it’s not going to be a permanent tax on them,” Rogers repeats. “We’re probably one of the only counties that’s not collecting this.”

County Assessor Brandy Dobbs told the commissioners there are 67 airbnbs, VRBOs and RV parks in the county. Twenty-two of those rental properties are in municipalities and would not be subject to the proposed county lodging tax. The remaining 45 rentals throughout the county would be subject to the lodging tax.

“That’s still really good, because Cherokee County had 34 when they started theirs (lodging tax),” Rogers says.

How it started

“This is something we talked about several months ago,” Rogers explains. “Cherokee County implemented a lodging tax three years ago. Basically, half the Lake Tenkiller area, [Cherokee County is] charging a lodging tax. Our half we’re not.”

Gena McPhail, executive director for the Oklahoma Ozarks Tourism Association (formerly the Greater Tenkiller Area Association), says Cherokee County’s lodging tax generated $236,000 in 2023, after collecting $135,000 in its initial year in 2022.

“The tax divides Lake Tenkiller in half,” she says, noting that Burnt Cabin is the current dividing line, “and we’re assuming that Sequoyah County’s going to have a similar increase.”

McPhail was previously director of tourism for Tour Tahlequah and Explore Cherokee County, positions from which she orchestrated significant advancements in local tourism initiatives. She played a pivotal role in advocating for Cherokee County’s tax, driving increased tourism figures and economic contributions throughout the region.

Her vision for OOTA emphasizes comprehensive marketing efforts aimed at showcasing the area’s diverse attractions and natural resources.

Rogers also emphasized that any lodging tax county residents approve isn’t collected in addition to what Sallisaw collects. “It would just be county only. And you only pay if you stay.”

In reiterating that Sequoyah County is one of the few Oklahoma counties without a lodging tax, Rogers points to revenue benefits on which the county is missing out.

“If you go to Broken Bow, you’re going to pay a lodging tax. If you stay in a hotel in Sallisaw, you’re going to pay a lodging tax,” he says. It is also noted that the lodging tax for Branson, Mo., is 13%, which is expected to soon increase, and the lodging tax in Roswell, N.M., is 15%.

“I want everyone to understand, this would not be a permanent tax on the folks that live here. It’s only if you go and rent an airbnb. If you rent a motel room right here [in the city] for the night, you’re going to pay that 5% lodge tax. If you go into Cherokee County and you rent a motel room or airbnb, you’re going to pay that lodging tax. It’s only collected when you utilize those [services],” Rogers made clear.

Using tax receipts

Upon approval by voters of the proposition to assess the 4% lodging tax, the county, in general, and the county fairgrounds, in particular, will reap the benefits of a progressive and forward-thinking electorate.

Revenue from the lodging tax would not only infuse desperately needed funds into the fairgrounds facilities, but would also help prevent future tax burdens on county residents if the measure is defeated.

The commissioners have agreed that the allocation of the new tax receipts would be:

• 60% for the operation and maintenance of the county fairgrounds, and administration and enforcement of the tax

• 30% for marketing and promotion of countywide tourism

• 10% for roadside beautification initiatives, trash and litter removal, and administration and enforcement of the tax The fairgrounds would receive the largest piece of the funding pie, which Rogers says is desperately needed, because the fairgrounds board has “absolutely no funding to work with whatsoever.” He says the fair barn is currently in need of a new roof, which will cost about $40,000. Rogers has also queried the fairgrounds board about funds should the facility’s heating and/or air conditioning need to be replaced, and found no funds are currently available.

“They work on a shoestring budget,” Rogers says of the fair board. He says that without a funding source such as what the 4% lodging tax provides, maintenance costs at the fairgrounds could land “on the taxpayers’ back in a permanent way.”

Not only would the 60% allocation of receipts from the lodging tax provide much-needed maintenance, but Rogers believes it could be the beginnings of “great possibilities” for the facility.

“I know it would benefit us across the county — all the kids that participate in 4-H, FFA, livestock shows. But it’s not just 4-H and FFA, it’s a community building. Every constituent that lives in the county has the opportunity to go and lease that facility — for family reunions, birthdays, weddings, whatever they want to do,” Rogers explains.

“It gives them an opportunity to really expand there — I know the parking lot needs addressing. It could be a possibility one day that if this thing takes off and goes in the right direction, could build an indoor arena, a stateof- the-art show arena for our kids to show their livestock animals, things of that sort,” Rogers says. “There’s just great possibilities there. I think this is a great avenue to reach those possibilities.”

But, Rogers assures, the proposed allocation of tax receipts is not a blank check for the fair board, or for the tourism marketing or beautification initiatives.

“Your commissioners still have oversight over [the allocated funds]. Purchase orders would still come before our board, so we still have oversight over the funding and how it’s spent,” he says.

“The good thing about this is the excise tax would go on the airbnbs in the county, so hopefully all of that’s going to be coming from outside of the county that rents the airbnbs overnight. So it’s not a permanent tax that would be placed on residents.”