Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB746

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/20/23  
Refer
2/20/23  
Report Pass
2/27/23  
Engrossed
3/21/23  
Refer
3/29/23  

Caption

State sales tax incentive; expanding definition of quality events to include local entities and certain scenic drives. Effective date.

Impact

The bill is poised to have a significant impact on state laws relating to economic development and event planning. It introduces concepts such as 'incremental sales tax revenue' and streamlined definitions to facilitate easier access to tax incentives for local entities hosting qualifying events. This could lead to an uptick in tourism and local commerce, as municipalities may have increased opportunities to attract out-of-state attendees to various events, thereby enhancing their economic profiles.

Summary

Senate Bill 746 aims to amend the Oklahoma Quality Events Incentive Act, specifically modifying the definition of a 'quality event' to broaden the scope of events that can qualify for state sales tax incentives. By expanding the criteria, the bill seeks to encourage more events within the state, with the goal of boosting local economies and increasing state sales tax revenues. The legislation will take effect on November 1, 2023, allowing time for municipalities to prepare for compliance and capitalize on the new definitions.

Sentiment

The sentiment surrounding SB 746 appears to be predominantly positive among proponents who argue that local economies will benefit significantly from increased event hosting. Supporters highlight the advantages of greater flexibility and potential financial gain for cities and towns. However, there are concerns from critics who fear that the relaxed definitions could lead to mismanagement of funds or a lack of oversight, emphasizing the need for accountability in how these tax incentives are utilized.

Contention

A notable point of contention is the balance between incentivizing local event hosting and maintaining adequate oversight to ensure that taxpayers receive a fair return on their investment. While supporters advocate for the measure as an economic driver, some worry about the potential for abuse or underperformance if events do not draw the expected number of out-of-state attendees. This tension reflects broader debates on economic policy and government spending priorities as well.

Companion Bills

OK SB746

Carry Over State sales tax incentive; expanding definition of quality events to include local entities and certain scenic drives. Effective date.

Previously Filed As

OK SB746

State sales tax incentive; expanding definition of quality events to include local entities and certain scenic drives. Effective date.

OK HB1352

Revenue and taxation; Oklahoma Quality Events Incentive Act; modifying definition; effective date; emergency.

OK SB889

Milk and milk products; expanding certain definitions; amending certain assessed fees; including certain designation to certain federal agency. Effective date.

OK SB170

Oklahoma Accountancy Act; expanding definition. Effective date.

OK HB2316

Revenue and taxation; sales tax; definitions; occasional sales; effective date; emergency.

OK HB1955

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.

OK SB537

Assault and battery; removing certain intent stipulation; expanding certain definition. Effective date.

OK SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

OK SB961

Sales tax exemption; agriculture exemptions; modifying definitions; adding definition of game animals. Effective date.

OK SB385

Quality Jobs Program; modifying certain wage requirements. Effective date.

Similar Bills

No similar bills found.