New public sales tax receipts show the city of Norman has made more money off OU football and back-to-school season, but less money from graduation weekend since OU’s move to the Southeastern Conference in July 2024.
According to sales tax reports provided to OU Daily by the Norman finance team, sales tax revenue landed roughly between $7.8 and $9 million each month during OU’s first two football seasons in the SEC, compared to approximately $7 to $8.2 million each month in 2023, OU’s final year in the Big 12.
Notable outliers include a surge in sales tax revenue in November 2024, when the city collected $9,060,405, a difference of $267,049 from November 2023’s sales tax revenue of $8,793,356. November 2024 was marked by OU’s upset over Alabama, where fans rushed the field.
These numbers come before sales tax receipts showed the city of Norman made over $780,000 more from OU’s home College Football Playoff game in December than December 2024.
Back-to-school figures
Sales tax revenue from August — when thousands of OU students return to Norman for the beginning of the new academic year — remained relatively stable over the past three years, the reports show.
In August 2024, OU’s first year in the SEC, the city collected $8,853,749 in sales tax. In August 2025, the city collected $8,757,845, a $95,904 decrease despite OU’s fifth-consecutive record-breaking first-year class.
In August 2023, OU’s final year in the Big 12, the city collected $8,714,202 in sales tax. SEC-era sales tax revenues often outpace Big 12-era revenues, with August 2024 making $139,547 more than August 2023, while August 2025 made just $43,643 more than August 2023.
In July 2024, the city collected $8,024,345, an $829,404 difference from August 2024. In July 2025, the city collected $8,143,345, a $614,500 difference from August 2025.
OU’s two SEC seasons have collected a combined $1,443,904 more in August than their respective year’s July.
Football season figures
The OU football season typically runs roughly from September through December each year and is a major driver of sales tax revenue in Norman.
During OU’s first SEC football season in 2024, the city collected $7,977,034 in September, $8,493,819 in October, a notable spike to $9,060,405 in November, accompanied by a dip to $7,886,496in December, for a total of $33,417,754.
During OU’s second SEC football season in 2025, the city collected $8,269,185 in September, $8,426,246 in October, $8,886,005 in November and $8,960,237 in December, for a total of $34,541,673, largely increasing per month throughout the season.
Overall, the 2025 football season made $1,123,919 more in sales tax than the 2024 football season.
From September to December of 2023 — OU’s last season in the Big 12 — the city of Norman collected $8,506,840 in September, $8,213,768 in October, $8,793,356 in November and $8,367,268 in December, for a total of $33,881,232, a relatively stable revenue stream throughout the season.
The 2023 OU football season was marked by quarterback Dillon Gabriel leading the Sooners to a 10-3 season record that included a win over Texas and a controversial loss to Oklahoma State University in the final Bedlam Rivalry football game.
According to public sales tax records, the 2024 football season made $463,478 less than the 2023 season, while the 2025 season made $660,411 more than the 2023 season.
The figures note November is generally the peak of sales tax revenue during football season.
In a March 26 interview with the Daily, Scott Martin, president and CEO of the Norman Chamber of Commerce, said he believes OU’s move to the SEC has increased the quality of the matchups, which brings more visitors to Norman.
“Those marquee matchups clearly drive attendance (and) they drive visitors, …” Martin said. “With the SEC, we now have … more marquee games, which is going to drive more people to be in Norman for home games."
Martin noted how the increase in football season sales tax revenue has impacted small and local businesses in Norman.
“Those that are particularly impacted by OU athletics … have seen a discernible increase in foot traffic and sales in the last few years,” Martin said. “It's been a boom, and it's been a really good move for OU to have done this.”
Spring graduation figures
The month of May sees a surge of visitors in Norman for OU’s commencement weekend, however, records show May sales tax revenue has decreased since OU’s move to the SEC.
In May 2025, the month of OU’s first SEC-era commencement weekend, Norman collected $7,799,835 in sales tax.
In May 2024, OU’s last Big 12-era commencement weekend, the city of Norman collected $8,189,601, $389,766 more than May 2025.
In May 2023, which held OU’s second-to-last Big 12-era commencement weekend, the city collected $8,418,787, $618,952 more than May 2025.
OU’s final two Big 12-era commencement weekend sales tax receipts outweigh its SEC-era receipts by a combined $1,008,718. This notes a considerable drop in sales tax revenue during one of Norman’s busiest times of the year.
In a March 24 email to the Daily, Mercer wrote May’s sales tax revenue is normally “middle of the pack” in comparison to the rest of the months of the year.
“May 2025 was indeed down by 4.76% from the previous year but we don’t think this is of ongoing concern,” Mercer wrote. “May 2024 sales tax performance (last year of the Big 12) was also below May 2023 receipts by 2.72%.”
OU’s second SEC-era commencement weekend will take place in May. Sales tax receipts for May will be available in July.
This story was edited by Natalie Armour and Macey Thaxton. Larkin Bock, Andrew Higgins, Gretchen Schultz and Sophie Hemker copy edited this story.
