The term “hotel” includes hotels, motels, tourist homes, houses or courts, boarding houses, bed-and-breakfast, apartment not occupied by “permanent residents”, and all facilities where rooms or sleeping facilities or space are furnished for a consideration. What is the lodging tax rate? The City of Tulsa imposes a lodging tax. Area Bed & Breakfast, Inns, Hotels Lodging – Skiatook, Oklahoma. courtesy of Skiatook.com. Area Lodges, Hotels & Motels; by mileage. Osage…