Oklahoma 2022 Regular Session

Oklahoma House Bill HB2780 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	An Act
2		-	ENROLLED HOUSE
	1	+
	2	+
	3	+	SENATE FLOOR VERSION - HB2780 SFLR Page 1
	4	+	(Bold face denotes Committee Amendments) 1
	5	+	2
	6	+	3
	7	+	4
	8	+	5
	9	+	6
	10	+	7
	11	+	8
	12	+	9
	13	+	10
	14	+	11
	15	+	12
	16	+	13
	17	+	14
	18	+	15
	19	+	16
	20	+	17
	21	+	18
	22	+	19
	23	+	20
	24	+	21
	25	+	22
	26	+	23
	27	+	24
	28	+
	29	+	SENATE FLOOR VERSION
	30	+	March 24, 2021
	31	+
	32	+
	33	+	ENGROSSED HOUSE
3	34		BILL NO. 2780 By: Pfeiffer of the House
4	35
5	36		and
6	37
7	38		Rader of the Senate
8		-
9	39
10	40
11	41
12	42
13	43		An Act relating to state revenue administration;
14	44		amending 68 O.S. 2011, Section 227, as last amended
15	45		by Section 1, Chapter 358, O.S.L. 2016 (68 O.S. Supp.
16	46		2020, Section 227), which relates to claims for
17	47		refunds; providing specified exception to
18	48		authorization for refund of taxes paid erroneously;
19	49		amending 68 O.S. 2011, Section 253, as amended by
20	50		Section 1, Chapter 273, O.S .L. 2014 (68 O.S. Supp.
21	51		2020, Section 253), which relates to liability for
22	52		payment of taxes; adding unpaid mixed beverage gross
23	53		receipts tax to those taxes for which certain
24	54		individuals may be personally liable; authorizing
25	55		collection contracts with respec t to certain excise
26	56		tax; amending 68 O.S. 20 11, Section 254, which
27	57		relates to hearings before the Oklahoma Tax
28	58		Commission; prescribing procedures related to
29	59		garnishment; defining term; providing for liability
30	60		based upon willful actions; prescribing procedu res;
31	61		authorizing forms and rules; amending 6 8 O.S. 2011,
32	62		Section 255, which relates to debt collection for
33	63		unpaid taxes; modifying time period; amending 68 O.S.
34	64		2011, Section 1361.2, which relates to procedure for
35	65		claiming specified sales tax exemption for certain
36	66		disabled veterans; specifying conditions under which
37	67		certain refund may be claimed and establishing
38	68		related requirement; updating statutory language;
39	69		amending 68 O.S. 2011, Section 1501, which relates to
40	70		definitions; modifying definition to exclud e certain
41	71		devices; amending Sections 5 , 6 and 7, Chapter 260,
42	72		O.S.L. 2018 (68 O.S. Supp. 2020, Sections 2947.1,
43	73		2947.2 and 2947.3), which relate to the County
44	74		Government Education -Technical Revolving Fund;
45	75		authorizing direct apportionment of revenue to
46		-	specified entities by changing nature of specifie d ENR. H. B. NO. 2780 Page 2
	76	+
	77	+	SENATE FLOOR VERSION - HB2780 SFLR Page 2
	78	+	(Bold face denotes Committee Amendments) 1
	79	+	2
	80	+	3
	81	+	4
	82	+	5
	83	+	6
	84	+	7
	85	+	8
	86	+	9
	87	+	10
	88	+	11
	89	+	12
	90	+	13
	91	+	14
	92	+	15
	93	+	16
	94	+	17
	95	+	18
	96	+	19
	97	+	20
	98	+	21
	99	+	22
	100	+	23
	101	+	24
	102	+
	103	+	specified entities by changing nature of specified
47	104		fund; modifying start date for certain
48	105		apportionments; conforming references; eliminating
49	106		requirement for specified reserve account; updating
50	107		reference; requiring Oklahoma Tax Commission to
51	108		distribute certain revenue under specified
52	109		circumstances; amending 68 O.S. 2011, Section 3204,
53	110		as amended by Section 4, Chapter 260, O.S.L. 2018 (68
54	111		O.S. Supp. 2020, Section 3204), which relates to
55	112		documentary stamp tax; conforming language; modifying
56	113		start date for certain apportionment; specifying
57	114		statutory authority; providing for transfer of
58	115		specified funds; amending 68 O.S. 2011, Section 3624,
59	116		as last amended by Section 3, Chapter 313, O.S.L.
60	117		2019 (68 O.S. Supp. 2020, Section 3624), which
61	118		relates to the Oklahoma Film En hancement Rebate
62	119		Program; clarifying c ertain payments; limiting
63	120		liability for payments to balance of specified fund;
64	121		updating statutory reference; providing for
65	122		noncodification; providing for codification; and
66	123		providing an effective date.
67	124
68	125
69	126
70		-	~~SUBJECT: State Revenue Administration~~
	127	+
71	128
72	129		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHO MA:
73		-
74	130		SECTION 1. AMENDATORY 68 O.S. 2011, Section 227, as last
75	131		amended by Section 1, Chapter 358, O.S.L. 2016 (68 O.S. Supp. 2020,
76	132		Section 227), is amended to read as follows:
77		-
78	133		Section 227. (a) Any A. Except as provided in subsect ion B of
79	134		Section 1361.2 of this title, any taxpayer who has paid to the State
80	135		of Oklahoma, through error of fact, or computation, or
81	136		misinterpretation of law, any tax collected by the Tax Commission
82	137		may, as hereinafter provided, be refunded the amount of s uch tax so
83	138		erroneously paid, without interest.
84	139
	140	+	SENATE FLOOR VERSION - HB2780 SFLR Page 3
	141	+	(Bold face denotes Committee Amendments) 1
	142	+	2
	143	+	3
	144	+	4
	145	+	5
	146	+	6
	147	+	7
	148	+	8
	149	+	9
	150	+	10
	151	+	11
	152	+	12
	153	+	13
	154	+	14
	155	+	15
	156	+	16
	157	+	17
	158	+	18
	159	+	19
	160	+	20
	161	+	21
	162	+	22
	163	+	23
	164	+	24
	165	+
85	166		(b) (1) B. 1. Except as otherwise provided by division (2)
86	167		paragraph 2 of this subsection, any taxpayer who has so paid any
87	168		such tax may, within three (3) years from the date of payment
88	169		thereof file with th e Tax Commission a verified claim for refund of
89	170		such tax so erroneously paid. The Tax Commission may accept an
90		-	amended withholding tax or other report or return as a verified ~~ENR. H. B. NO. 2780 Page 3~~
	171	+	amended withholding tax or other report or return as a verified
91	172		claim for refund if the amended re port or return establishes a
92	173		liability less than the original report or return previously filed.
93		-
94	174		(2) 2. Upon the effective date of this act August 26, 2016,
95	175		with respect to the sales tax imposed by Section 1354 of this title
96	176		and with respect to the use ta x imposed by Section 1402 of this
97	177		title, any taxpayer who has so paid such sales or use tax may,
98	178		within two (2) years from the date of payment thereof file with the
99	179		Tax Commission a verified claim for refund of such tax so
100	180		erroneously paid. The Tax Commis sion may accept an amended sales or
101	181		use tax report or return as a verified claim for refund if the
102	182		amended report or return establishes a liability less than the
103	183		original report or return previously filed.
104		-
105	184		(c) Said C. The claim so filed with the Tax Commi ssion, except
106	185		for an amended report or return, shall specify the name of the
107	186		taxpayer, the time when and period for which said the tax was paid,
108	187		the nature and kind of tax so paid, the amount of the tax which said
109	188		the taxpayer claimed was erroneously paid, the grounds upon which a
110	189		refund is sought, an d such other information or data relative to
	190	+
	191	+	SENATE FLOOR VERSION - HB2780 SFLR Page 4
	192	+	(Bold face denotes Committee Amendments) 1
	193	+	2
	194	+	3
	195	+	4
	196	+	5
	197	+	6
	198	+	7
	199	+	8
	200	+	9
	201	+	10
	202	+	11
	203	+	12
	204	+	13
	205	+	14
	206	+	15
	207	+	16
	208	+	17
	209	+	18
	210	+	19
	211	+	20
	212	+	21
	213	+	22
	214	+	23
	215	+	24
	216	+
111	217		such payment as may be necessary to an adjustment thereof by the Tax
112	218		Commission. It shall be the duty of the Commission to determine
113	219		what amount of refund, if any, is due as soon as practicable after
114	220		such claim has been filed and advise the taxpayer about the
115	221		correctness of his claim and the claim for refund shall be approved
116	222		or denied by written notice to the taxpayer.
117		-
118	223		(d) D. If the claim for refund is denied, the taxpayer may file
119	224		a demand for hearing with th e Commission. The demand for hearing
120	225		must be filed on or before the sixtieth day after the date the
121	226		notice of denial was mailed. If the taxpayer fails to file a demand
122	227		for hearing, the claim for refund shall be barred.
123		-
124	228		(e) E. Upon the taxpayer's timely filing of a demand for
125	229		hearing, the Commission shall set a date for hearing upon the claim
126	230		for refund which date shall not be later than sixty (60) days from
127	231		the date the demand for hearing was mailed. The tax payer shall be
128	232		notified of the time and place of the hearing. The hearing may be
129	233		held after the sixty -day period provided by this subsection upon
130	234		agreement of the taxpayer.
131		-
132	235		(f) F. The provisions of this section shall not apply: (1) to
133		-	ENR. H. B. NO. 2780 Page 4
134	236		1. To refunds of income tax erroneously paid, refunds of which
135	237		tax shall be payable out of the income tax adjustment fund as
136	238		provided by law; (2) to
137		-
138	239		2. To estate tax because the payment of such tax is covered by
139	240		an order of the Tax Commission and the estate and interested parties
	241	+
	242	+	SENATE FLOOR VERSION - HB2780 SFLR Page 5
	243	+	(Bold face denotes Committee Amendments) 1
	244	+	2
	245	+	3
	246	+	4
	247	+	5
	248	+	6
	249	+	7
	250	+	8
	251	+	9
	252	+	10
	253	+	11
	254	+	12
	255	+	13
	256	+	14
	257	+	15
	258	+	16
	259	+	17
	260	+	18
	261	+	19
	262	+	20
	263	+	21
	264	+	22
	265	+	23
	266	+	24
	267	+
140	268		are given notice that Commission's pos ition and computation of the
141	269		tax will become final unless they protest and resist the payment
142	270		thereof as provided by statute; nor , (3) in
143		-
144	271		3. In any case where the tax was paid after an assessment
145	272		thereof was made by the Tax Commission which assessment bec ame final
146	273		under the law.
147		-
148	274		SECTION 2. AMENDATORY 68 O.S. 2011, Section 253, as
149	275		amended by Section 1, Chapter 273, O.S.L. 2014 (68 O.S. Supp. 2020,
150	276		Section 253), is amended to read as fol lows:
151		-
152	277		Section 253. A. When the Oklahoma Tax Commission files a
153	278		proposed assessment against corporations, limited liability
154	279		companies or other legal entities for unpaid sales taxes, mixed
155	280		beverage gross receipts tax collected pursuant to Section 5 -105 of
156	281		Title 37A of the Oklahoma Statutes, withheld income taxes or motor
157	282		fuel taxes collected pursuant to Article 5, 6 or 7 of this title,
158	283		the Commission shall file such proposed assessments against the
159	284		individuals personally liable for the tax.
160		-
161	285		B. Any individual shall be liable for the payment of sales ta x,
162	286		mixed beverage gross receipts tax, withheld income tax or motor fuel
163	287		tax if, during the period of time for which the assessment was made,
164	288		the individual was responsible for withholding or collection and
165	289		remittance of taxes or had direct control, supervi sion or
166	290		responsibility for filing returns and making payments of the tax due
167	291		the State of Oklahoma.
168	292
	293	+	SENATE FLOOR VERSION - HB2780 SFLR Page 6
	294	+	(Bold face denotes Committee Amendments) 1
	295	+	2
	296	+	3
	297	+	4
	298	+	5
	299	+	6
	300	+	7
	301	+	8
	302	+	9
	303	+	10
	304	+	11
	305	+	12
	306	+	13
	307	+	14
	308	+	15
	309	+	16
	310	+	17
	311	+	18
	312	+	19
	313	+	20
	314	+	21
	315	+	22
	316	+	23
	317	+	24
	318	+
169	319		C. Personal liability for sales tax, mixed beverage gross
170	320		receipts tax, withheld income tax or motor fuel tax shall be
171	321		determined in accordance with the st andards for determining
172	322		liability for payment of federal withholding tax pursuant to the
173	323		Internal Revenue Code of 1986, as amended, or regulations
174	324		promulgated pursuant to such section.
175		-
176	325		SECTION 3. NEW LAW A new section of law to be c odified
177	326		in the Oklahoma Statutes as Section 255.1A of Title 68, unless there
178		-	is created a duplication in numbering, reads as follows: ENR. H. B. NO. 2780 Page 5
179		-
	327	+	is created a duplication in numbering, reads as follows:
180	328		In order to facilitate and expedite the collection of any state
181	329		tax as authorized to be assessed and collected by any stat e agency,
182	330		the Oklahoma Tax Commission may enter into a contract with any state
183	331		agency to assist in the collection of any state tax, penalties or
184	332		interest in which that agency has the authority to collect and
185	333		enforce. For providing such collection assistan ce, the Tax
186	334		Commission shall charge the state agency a fee not in excess of ten
187	335		percent (10%) of the total amount actually collected. All funds
188	336		retained by the Tax Commission for collection services shall be
189	337		deposited in the Tax Commission Reimbursement F und in the State
190	338		Treasury. The Oklahoma Tax Commission and the Oklahoma Employment
191	339		Security Commission may enter into a contract whereby the Tax
192	340		Commission shall have authority to collect and enforce the
193	341		unemployment tax, penalties and interest thereon. Such collection
194	342		and enforcement authority shall apply to any unemployment tax,
	343	+
	344	+	SENATE FLOOR VERSION - HB2780 SFLR Page 7
	345	+	(Bold face denotes Committee Amendments) 1
	346	+	2
	347	+	3
	348	+	4
	349	+	5
	350	+	6
	351	+	7
	352	+	8
	353	+	9
	354	+	10
	355	+	11
	356	+	12
	357	+	13
	358	+	14
	359	+	15
	360	+	16
	361	+	17
	362	+	18
	363	+	19
	364	+	20
	365	+	21
	366	+	22
	367	+	23
	368	+	24
	369	+
195	370		penalties or interest where a determination that an employer owes
196	371		delinquent contributions, penalties or interest has become final,
197	372		and therefore, the Oklahoma Employment Securi ty Commission shall be
198	373		entitled to proceed by levy to collect any delinquent contribution
199	374		and to collect any penalty or interest due and owing as a result of
200	375		the delinquency. The contract shall provide for the collection and
201	376		enforcement of the unemploymen t tax, interest and penalties in the
202	377		same manner as the collection and enforcement of any state tax
203	378		payable by any taxpayer subject to taxation under any state tax law.
204		-
205	379		SECTION 4. AMENDATORY 68 O.S. 2011, Section 254, is
206	380		amended to read as follows:
207		-
208	381		Section 254. A. Upon a hearing with notice the Oklahoma Tax
209	382		Commission shall be entitled to proceed by garnishment to collect
210	383		any delinquent tax and to collect any penalty or interest due and
211	384		owing as a result of a tax delinquency. P rovided, that upon proper
212	385		application under the procedures outlined herein, the court may
213	386		issue an order continuing the garnishment for the collection of
214	387		delinquent taxes, penalties or interest until the total amount of
215	388		such delinquent taxes, penalties or interest have been collected.
216		-
217	389		B. The Oklahoma Tax Commission may garnish the accrued earnings
218	390		of a delinquent taxpayer employee by sending notice to the
219	391		taxpayer's employer. For the purpose of this section, " earnings"
220	392		means any form of payment to an indi vidual including, but not
221	393		limited to, salary, wages, commission or other compensation, but
	394	+
	395	+	SENATE FLOOR VERSION - HB2780 SFLR Page 8
	396	+	(Bold face denotes Committee Amendments) 1
	397	+	2
	398	+	3
	399	+	4
	400	+	5
	401	+	6
	402	+	7
	403	+	8
	404	+	9
	405	+	10
	406	+	11
	407	+	12
	408	+	13
	409	+	14
	410	+	15
	411	+	16
	412	+	17
	413	+	18
	414	+	19
	415	+	20
	416	+	21
	417	+	22
	418	+	23
	419	+	24
	420	+
222	421		does not include reimbursements for travel expenses for state
223		-	employees. Such notice may be served by mail or by ~~de livery~~ by a ~~ENR. H. B. NO. 2780 Page 6~~
	422	+	employees. Such notice may be served by mail or by deliv ery by a
224	423		field agent of the Tax Commission to the taxpayer's employer along
225	424		with a copy to the delinquent taxpayer. Upon receipt of such notice
226	425		of delinquency, the employer shall withhold from compensation due,
227	426		or to become due to the employee, the total amount shown by the
228	427		notice. The Tax Commissio n may direct the employer to withhold part
229	428		of the amount due, not to exceed twenty -five percent (25%) of
230	429		earnings per pay period, until the total amount as shown by the
231	430		notice, plus interest and penalty, has be en withheld and remitted to
232	431		the Tax Commission. The employer's response and calculation of
233	432		amounts withheld shall be on a form prescribed by the Tax
234	433		Commission.
235		-
236	434		C. Within seven (7) days after the end of each pay period, or
237	435		if the delinquent taxpayer does not have regular pay periods, within
238	436		thirty (30) days from the date of the notice, the employer shall
239	437		withhold amounts due or provide an explanation to the Tax Commission
240	438		why amounts due will not be withheld and remitted to the Tax
241	439		Commission. In any cas e in which the employee ceases to be employed
242	440		by the employer before the full amount set forth in the notice of
243	441		delinquency, plus delinquent penalty and interest, has been withheld
244	442		by the employer, the employer shall immediately notify the Tax
245	443		Commission in writing the date the employee resigned or wa s
246	444		terminated. Any employer who knowingly and willfully refuses to
	445	+
	446	+	SENATE FLOOR VERSION - HB2780 SFLR Page 9
	447	+	(Bold face denotes Committee Amendments) 1
	448	+	2
	449	+	3
	450	+	4
	451	+	5
	452	+	6
	453	+	7
	454	+	8
	455	+	9
	456	+	10
	457	+	11
	458	+	12
	459	+	13
	460	+	14
	461	+	15
	462	+	16
	463	+	17
	464	+	18
	465	+	19
	466	+	20
	467	+	21
	468	+	22
	469	+	23
	470	+	24
	471	+
247	472		respond by any means to the notice as provided in subsection B of
248	473		this section may be liable for the total amount as set forth in the
249	474		notice. The employer may not terminate the delinquent taxpayer
250	475		employee based upon the notice of administrative wage garnishment.
251		-
252	476		D. An administrative wage garnishment may be issued after
253	477		ninety (90) days in which the tax has become delinquent, notice has
254	478		been sent to the taxpayer of the delinquency and poss ible remedies
255	479		to resolve the delinquency have been provided to the taxpayer, and a
256	480		tax warrant has been issued and filed pursuant to Section 231 of
257	481		this title. The taxpayer shall have ten (10) days after the
258	482		issuance of the notice to the employer to provi de any additional
259	483		information to the Tax Commission for the garnishment of wages to be
260	484		withdrawn or released by the Tax Commission. The Tax Commission
261	485		shall withdraw or adjust the garnishment for wages upon pr oof to the
262	486		satisfaction of the Tax Commission that the delinquent tax, interest
263	487		and penalty referred to in the notice have been paid or the taxpayer
264	488		can show the wages subject to garnishment are exempt pursuant to
265	489		state or federal law.
266		-	ENR. H. B. NO. 2780 Page 7
267	490		E. The Tax Commission shall prescribe or approve forms and
268	491		promulgate rules and regulations for implementing the provisions of
269	492		this section.
270		-
271	493		SECTION 5. AMENDATORY 68 O.S. 2011, Section 255, is
272	494		amended to read as follows:
	495	+
	496	+	SENATE FLOOR VERSION - HB2780 SFLR Page 10
	497	+	(Bold face denotes Committee Amendments) 1
	498	+	2
	499	+	3
	500	+	4
	501	+	5
	502	+	6
	503	+	7
	504	+	8
	505	+	9
	506	+	10
	507	+	11
	508	+	12
	509	+	13
	510	+	14
	511	+	15
	512	+	16
	513	+	17
	514	+	18
	515	+	19
	516	+	20
	517	+	21
	518	+	22
	519	+	23
	520	+	24
273	521
274	522		Section 255. A. In order to facilitate and expedite the
275	523		collection of taxes more than ninety (90) days overdue from any
276	524		taxpayer, the Oklahoma Tax Commission may enter into a contract with
277	525		a debt collection agency doing business in the State of Oklahoma or
278	526		in any other state for t he collection of such delinquent taxes in
279	527		addition to all other taxes accrued or accruing, including penalties
280	528		and interest thereon, from the taxpayer. The contract shall only
281	529		authorize the debt collection agency to collect tax liabilities
282	530		which are already established and the Tax Commission shall no t refer
283	531		accounts to the debt collection agency unless the Tax Commission has
284	532		notified the taxpayer, by first class mail, of the liability and has
285	533		made additional efforts to collect the debt. Provided, if a sales
286	534		tax permit holder fails to file two or more sales tax returns, as
287	535		required under Section 1365 of this title, or a taxpayer required to
288	536		remit withholding taxes fails to file two or more withholding tax
289	537		returns, as required under Section 2385.3 of this ti tle, the Tax
290	538		Commission may refer the accounts to the debt collection agency
291	539		prior to the establishment of the tax liability, but only after the
292	540		Commission has notified the taxpayer as required under this
293	541		subsection.
294		-
295	542		B. If an account has been referred to a debt collection agency,
296	543		the Tax Commission s hall review all payments posted by the
297	544		collection agency prior to commencing any further collection
298	545		activity against the taxpayer. Further, the collection agency shall
	546	+
	547	+	SENATE FLOOR VERSION - HB2780 SFLR Page 11
	548	+	(Bold face denotes Committee Amendments) 1
	549	+	2
	550	+	3
	551	+	4
	552	+	5
	553	+	6
	554	+	7
	555	+	8
	556	+	9
	557	+	10
	558	+	11
	559	+	12
	560	+	13
	561	+	14
	562	+	15
	563	+	16
	564	+	17
	565	+	18
	566	+	19
	567	+	20
	568	+	21
	569	+	22
	570	+	23
	571	+	24
	572	+
299	573		review all payments posted by the Tax Com mission prior to commencing
300	574		any collection activity. The Tax Commission or the collection
301	575		agency shall, within ten (10) business days, provide the taxpayer
302	576		with a written confirmation of all payments received and any balance
303	577		due. In addition, the contrac t shall not authorize the debt
304	578		collection agency to conduct audits or examine the books and records
305	579		of a taxpayer in any manner. The Tax Commission may also enter into
306	580		a contract with a person doing business in the State of Oklahoma or
307	581		in any other state for the purpose of identifying and locating th e
308	582		assets of such delinquent taxpayer. Such contracts authorized by
309		-	this section shall be subject to the provisions of the Oklahoma
	583	+	this section shall be subject to the provisions of The the Oklahoma
310	584		Central Purchasing Act.
311		-	ENR. H. B. NO. 2780 Page 8
312	585		C. In addition to the authority provided in subse ction A of
313	586		this section, the Tax Commission may en ter into a contract for the
314	587		purpose of identifying nonresident businesses and individuals who
315	588		are required by law to file and pay Oklahoma state taxes and who are
316	589		presently unknown to the Tax Commission.
317		-
318	590		D. Prior to entering into such a contract with a de bt
319	591		collection agency, the Tax Commission shall require that the debt
320	592		collection agency file a bond in the amount of One Hundred Thousand
321	593		Dollars ($100,000.00). The bond shall be a bond from a surety
322	594		company chartered or authorized to do business in this s tate, cash
323	595		bond, certificates of deposits, certificates of savings or U.S.
	596	+
	597	+	SENATE FLOOR VERSION - HB2780 SFLR Page 12
	598	+	(Bold face denotes Committee Amendments) 1
	599	+	2
	600	+	3
	601	+	4
	602	+	5
	603	+	6
	604	+	7
	605	+	8
	606	+	9
	607	+	10
	608	+	11
	609	+	12
	610	+	13
	611	+	14
	612	+	15
	613	+	16
	614	+	17
	615	+	18
	616	+	19
	617	+	20
	618	+	21
	619	+	22
	620	+	23
	621	+	24
	622	+
324	623		Treasury bonds, as the Tax Commission may deem necessary to
325	624		guarantee compliance with the terms of the contract.
326		-
327	625		E. Each contract entered into by the Tax Commission with a debt
328	626		collection agency, pursuant to the provisions of this section, shall
329	627		specify that fees for services rendered, reimbursements or other
330	628		remuneration shall be based on the total amount of delinquent taxes,
331	629		including accrued penalties and interest, which is actua lly
332	630		collected. No costs shall be reimbursed unless authorized in the
333	631		contract. Each contract entered into between the Tax Commission and
334	632		a debt collection agency shall provide for the payment of fees for
335	633		such services, reimbursements or other remuneratio n not in excess of
336	634		thirty-five percent (35%) of the total amount of delinquent taxes,
337	635		penalty and interest actually collected. The debt collection agency
338	636		contract fee shall be added to the amount of the de linquent taxes,
339	637		accrued penalties and interest col lected from the taxpayer. The
340	638		total amount of the delinquent tax, accrued penalties and interest,
341	639		and the debt collection agency contract fee shall be owed and
342	640		collected from the taxpayer.
343		-
344	641		F. Each contract entered into by the Tax Commission with a
345	642		person for the purpose of identifying and locating assets of
346	643		delinquent taxpayers shall specify the amount of money to be paid
347	644		for the performance of such services. No costs shall be reimbursed
348	645		unless authorized in the contract.
	646	+
	647	+	SENATE FLOOR VERSION - HB2780 SFLR Page 13
	648	+	(Bold face denotes Committee Amendments) 1
	649	+	2
	650	+	3
	651	+	4
	652	+	5
	653	+	6
	654	+	7
	655	+	8
	656	+	9
	657	+	10
	658	+	11
	659	+	12
	660	+	13
	661	+	14
	662	+	15
	663	+	16
	664	+	17
	665	+	18
	666	+	19
	667	+	20
	668	+	21
	669	+	22
	670	+	23
	671	+	24
349	672
350	673		G. All such funds collected by a debt collection agency,
351	674		including the fees for collection services as provided for in such
352	675		contract, shall be remitted to the Tax Commission within five (5)
353	676		fifteen (15) days from the date of collection f rom a taxpayer. The
354	677		Tax Commission shall pay from such remitted fees the amount of fees
355	678		to which such debt collecting agency is entitled for services
356		-	performed pursuant to the provisions of such contract. All assets ~~ENR. H. B. NO. 2780 Page 9~~
	679	+	performed pursuant to the provisions of such contract. All assets
357	680		of such delinquent taxpayers which are identified and located shall
358	681		be reported to the T ax Commission within five (5) fifteen (15) days
359	682		from the date of identification and location. Forms to be used for
360	683		such remittances and reports shall be prescribed by the Tax
361	684		Commission.
362		-
363	685		H. A debt collection agency entering into a contract with the
364	686		Tax Commission or a person entering into a contract with the Tax
365	687		Commission for asset location purposes pursuant to this section
366	688		shall agree that it is receiving income from sources within this
367	689		state or doing business in this state for purposes of the Oklahoma
368	690		tax laws. Debt collection agency employees and/or their agents
369	691		shall not disclose confidential tax information except as authorized
370	692		by Section 205 of this title, subject to the penalties contained
371	693		therein.
372		-
373	694		SECTION 6. AMENDATORY 6 8 O.S. 2011, Section 1361.2, is
374	695		amended to read as follows:
	696	+
	697	+	SENATE FLOOR VERSION - HB2780 SFLR Page 14
	698	+	(Bold face denotes Committee Amendments) 1
	699	+	2
	700	+	3
	701	+	4
	702	+	5
	703	+	6
	704	+	7
	705	+	8
	706	+	9
	707	+	10
	708	+	11
	709	+	12
	710	+	13
	711	+	14
	712	+	15
	713	+	16
	714	+	17
	715	+	18
	716	+	19
	717	+	20
	718	+	21
	719	+	22
	720	+	23
	721	+	24
375	722
376	723		Section 1361.2 A. In order to claim the exemption authorized
377	724		by paragraph 34 of Section 1357 of Title 68 of the Oklahoma Statutes
378	725		this title, the person to whom the sale is made shall be require d to
379	726		furnish the vendor proof of eligibility for the exemption as issued
380	727		by the Oklahoma Tax Commission. All vendors shall honor the proof
381	728		of eligibility for sales tax exemption and sales for the benefit o f
382	729		the disabled veteran to a person providing such proof shall be
383	730		exempt from the tax levied pursuant to the Oklahoma Sales Tax Code.
384		-
385	731		B. A claim for refund of sales taxes erroneously paid may only
386	732		be made if a vendor refuses to honor the proof of eligibili ty issued
387	733		by the Tax Commission for the exemption authorized pursuant to
388	734		paragraph 34 of Section 1357 of this title and the person eligible
389	735		for the exemption submits to the Tax Commission a signed
390	736		notification of the vendor's denial of exemption on a form
391	737		prescribed by the Commission.
392		-
393	738		SECTION 7. AMENDATORY 68 O.S. 2011, Section 1501, is
394	739		amended to read as follows:
395		-
396	740		Section 1501. As used in Sections 1501 through 1512 of this
397	741		title:
398		-
399	742		1. "Person" means any individual, partnership, ass ociation,
400	743		limited liability company or corporation ;
401		-	ENR. H. B. NO. 2780 Page 10
402	744		2. "Music device" means any and all mechanical devices which
403	745		render, cause to sound , or release music where the same may be heard
404	746		by one or more public patrons, and each separate loudspeaker,
	747	+
	748	+	SENATE FLOOR VERSION - HB2780 SFLR Page 15
	749	+	(Bold face denotes Committee Amendments) 1
	750	+	2
	751	+	3
	752	+	4
	753	+	5
	754	+	6
	755	+	7
	756	+	8
	757	+	9
	758	+	10
	759	+	11
	760	+	12
	761	+	13
	762	+	14
	763	+	15
	764	+	16
	765	+	17
	766	+	18
	767	+	19
	768	+	20
	769	+	21
	770	+	22
	771	+	23
	772	+	24
	773	+
405	774		phonograph, juke box, or outlet from which such music emits s hall
406	775		each be construed to be a separate "music device" as herein defined;
407	776		except in the case where the music emits from more than one speaker
408	777		transmitting from the same music -producing mechanism, in which c ase
409	778		the several outlets or speakers in each place of business shall be
410	779		collectively considered one such music device;
411		-
412	780		3. "Coin-operated music device" means any such music device
413	781		which is operated, motivated, released , or played by or upon the
414	782		payment or insertion of a coin, token or similar object, wheth er
415	783		there is one or more boxes or devices in the premises for the
416	784		reception of such coin, tokens , or similar objects; coin -operated
417	785		radio or television receiving sets in hotels, motels , or tourist
418	786		cabins for the use and benefit of the guests and visitors of such
419	787		hotels, motels, or tourist rooms or cabins shall be included in such
420	788		definition;
421		-
422	789		4. "Coin-operated amusement device" means any and all
423	790		nongambling mechanical or electronic machines which, upon the
424	791		payment or insertion of a coin, token, or similar object, provide
425	792		music, amusement or entertainment , including, but not limited to,
426	793		such games as pool, phonographs, video television, shooting
427	794		galleries, pinball, foosball, bowling, shuffle board , or any other
428	795		amusement device with or without a replay feature which can be
429	796		legally shipped interstate according to federal law;
430	797
	798	+	SENATE FLOOR VERSION - HB2780 SFLR Page 16
	799	+	(Bold face denotes Committee Amendments) 1
	800	+	2
	801	+	3
	802	+	4
	803	+	5
	804	+	6
	805	+	7
	806	+	8
	807	+	9
	808	+	10
	809	+	11
	810	+	12
	811	+	13
	812	+	14
	813	+	15
	814	+	16
	815	+	17
	816	+	18
	817	+	19
	818	+	20
	819	+	21
	820	+	22
	821	+	23
	822	+	24
	823	+
431	824		5. "Coin-operated vending device" means any and all machines or
432	825		devices which, upon the payment or insertion of a coin, token or
433	826		similar object, dispenses tangible personal property, inclu ding but
434	827		not limited to cigarettes, candies, gum, cold drinks, hot drinks,
435	828		sandwiches, or chips. It shall not mean vending machines or devices
436	829		used exclusively for the purpose of selling services, such as pay
437	830		telephone booths, parking meters, gas and elec tric meters or other
438	831		distribution of needful service;
439		-
440	832		6. "Coin-operated bulk vending device" means a machine or
441	833		device which, upon the payment or insertion of a coin, token or
442	834		similar object dispenses to t he purchaser ballpoint pens, combs,
443	835		cigarette lighters, prophylactics, filled capsules, peanuts, gum
444	836		balls, mints, perfume or novelties; and
445		-	ENR. H. B. NO. 2780 Page 11
446	837		7. "Coin-operated devices" means coin -operated music devices,
447	838		coin-operated amusement devices, coin -operated vending devices and
448	839		coin-operated bulk vending devices. Coin-operated devices shall not
449	840		include any device dispensing tangible personal property or
450	841		providing amusement where payment is made solely through the use of
451	842		a credit or debit card or other electronic o r digital payment
452	843		process.
453		-
454	844		SECTION 8. AMENDATORY Section 5, Chapter 260, O.S.L.
455	845		2018 (68 O.S. Supp. 2020, Section 2947.1), is amended to read as
456	846		follows:
	847	+
	848	+	SENATE FLOOR VERSION - HB2780 SFLR Page 17
	849	+	(Bold face denotes Committee Amendments) 1
	850	+	2
	851	+	3
	852	+	4
	853	+	5
	854	+	6
	855	+	7
	856	+	8
	857	+	9
	858	+	10
	859	+	11
	860	+	12
	861	+	13
	862	+	14
	863	+	15
	864	+	16
	865	+	17
	866	+	18
	867	+	19
	868	+	20
	869	+	21
	870	+	22
	871	+	23
	872	+	24
457	873
458	874		Section 2947.1 There is hereby created in the State Treasury a
459	875		revolving fund an agency special account for the Oklahoma Tax
460	876		Commission to be designated the "County Government Education -
461	877		Technical Revolving Fund". The fund shall be a continuing fund, not
462	878		subject to fiscal year limitations, and shall consist of all monies
463	879		received by the Oklahoma Tax Commission from the apportion ment for
464	880		the collection and distribution of documentary stamp revenues as
465	881		provided by Section 3204 of Title 68 of the Oklahoma Statutes. All
466	882		monies accruing to the credit of said fund are hereby appropriat ed
467	883		and may be budgeted and expended by the Oklahom a State University
468	884		Center for Local Government Technology and the Oklahoma Cooperative
469	885		Extension Service County Training Program for the purpose of
470	886		education, training, research, software and computer moder nization.
471	887		The fund shall be subject to the oversi ght of the Commission on
472	888		County Government Personnel Education and Training. Amounts
473	889		deposited in any fiscal year shall be distributed by the Oklahoma
474	890		Tax Commission as provided in Section 6 of this act. Expenditures
475	891		from said fund shall be made upon war rants issued by the State
476	892		Treasurer against claims filed as prescribed by law Sections 2947.2
477	893		and 2947.3 of this title .
478		-
479	894		SECTION 9. AMENDATORY Section 6, Chapter 260, O.S.L.
480	895		2018 (68 O.S. Supp. 2020, Section 2947.2), is amended to read as
481	896		follows:
	897	+
	898	+	SENATE FLOOR VERSION - HB2780 SFLR Page 18
	899	+	(Bold face denotes Committee Amendments) 1
	900	+	2
	901	+	3
	902	+	4
	903	+	5
	904	+	6
	905	+	7
	906	+	8
	907	+	9
	908	+	10
	909	+	11
	910	+	12
	911	+	13
	912	+	14
	913	+	15
	914	+	16
	915	+	17
	916	+	18
	917	+	19
	918	+	20
	919	+	21
	920	+	22
	921	+	23
	922	+	24
482	923
483	924		Section 2947.2 A. For the fiscal year ending June 30, 2020
484	925		June 30, 2022, and for each fiscal year thereafter, ten percent
485	926		(10%) deposited to the County Government Education -Technical
486	927		Revolving Fund in any fiscal year shall be distribute d of the
487	928		revenue collected pursuant to Section 3204 of this title shall be
488	929		apportioned by the Oklahoma Tax Commission monthly to the Oklahoma
489	930		Cooperative Extension Service for duties imposed on the Extensio n
490		-	Service pursuant to Sections 130.1 through 130.7 and Section 1500 of ~~ENR. H. B. NO. 2780 Page 12~~
	931	+	Service pursuant to Sections 130.1 through 130.7 and Section 1500 of
491	932		Title 19 of the Oklahoma Statutes and Section 3006 of Title 68 of
492	933		the Oklahoma Statutes this title.
493		-
494	934		B. For the fiscal year ending June 30, 2020 June 30, 2022, and
495	935		for each fiscal year thereafter, eighty-eight and five-tenths
496	936		percent (88.5%) deposited to the County Government Education -
497	937		Technical Revolving Fund in any fiscal year shall be distributed of
498	938		the revenue collected pursuant to Section 3204 of this title shall
499	939		be apportioned by the Oklahoma Tax Commission monthly to the
500	940		Oklahoma State University Center for Local Government Technology for
501	941		duties imposed pursuant to Sections 2816 and 2862 of Title 68 of the
502	942		Oklahoma Statutes this title related to any training, support,
503	943		professional development, and additional software necessary for
504	944		county assessors, treasurers and boards of equalization, and the
505	945		acquisition and administration of a computer -assisted mass appraisal
506	946		software system for county governments; provided, the Oklahoma State
507	947		University Center for Local Government Technology ma y delay the
	948	+
	949	+	SENATE FLOOR VERSION - HB2780 SFLR Page 19
	950	+	(Bold face denotes Committee Amendments) 1
	951	+	2
	952	+	3
	953	+	4
	954	+	5
	955	+	6
	956	+	7
	957	+	8
	958	+	9
	959	+	10
	960	+	11
	961	+	12
	962	+	13
	963	+	14
	964	+	15
	965	+	16
	966	+	17
	967	+	18
	968	+	19
	969	+	20
	970	+	21
	971	+	22
	972	+	23
	973	+	24
	974	+
508	975		acquisition of such software until such time as sufficient funds are
509	976		available.
510		-
511	977		C. After the computer -assisted mass appraisal software
512	978		acquisition is complete and associated costs are paid, any county
513	979		which elects not to participate in the Okl ahoma State University
514	980		Center for Local Government Technology's computer -assisted mass
515	981		appraisal software system may apply to the Center for Local
516	982		Government Technology for a refund up to ten percent (10%) of such
517	983		county's deposit to the revolving fund ann ually annual documentary
518	984		stamp tax revenue apportionment received by the Center for Local
519	985		Government Technology ; provided, if available funds are insufficient
520	986		for a ten-percent rebate, the percentage shall be adjusted so that
521	987		rebates may be paid.
522		-
523	988		SECTION 10. AMENDATORY Section 7, Chapter 260, O.S.L.
524	989		2018 (68 O.S. Supp. 2020, Section 2947.3), is amended to read as
525	990		follows:
526		-
527	991		Section 2947.3 A. Within the County Government Education -
528	992		Technical Revolving Fund there shall be established a reserve
529	993		account. The reserve account shall consist of any Any revenue not
530	994		otherwise apportioned pursuant to the provisions of subsection A or
531	995		subsection B of Section 6 of this act Section 2947.2 of this t itle
532	996		shall be deposited and maintained in the spec ial agency account
533	997		created in Section 8 of this act subject to the procedures provided
534	998		in this section.
535		-	ENR. H. B. NO. 2780 Page 13
	999	+
	1000	+	SENATE FLOOR VERSION - HB2780 SFLR Page 20
	1001	+	(Bold face denotes Committee Amendments) 1
	1002	+	2
	1003	+	3
	1004	+	4
	1005	+	5
	1006	+	6
	1007	+	7
	1008	+	8
	1009	+	9
	1010	+	10
	1011	+	11
	1012	+	12
	1013	+	13
	1014	+	14
	1015	+	15
	1016	+	16
	1017	+	17
	1018	+	18
	1019	+	19
	1020	+	20
	1021	+	21
	1022	+	22
	1023	+	23
	1024	+	24
	1025	+
536	1026		B. The maximum balance for the reserve agency special account
537	1027		shall never exceed Two Million Dollars ($2,000,000.00) at the end of
538	1028		each fiscal year.
539		-
540	1029		C. The Oklahoma State University Center for Local Government
541	1030		Technology and the Oklahoma Cooperative Extension Service County
542	1031		Training Program may request permission to expend funds in the
543	1032		reserve account from the Commission on County Government Personnel
544	1033		Education and Training. The Oklahoma Tax Commission shall, upon
545	1034		written notification of expenditure approval from the Commission on
546	1035		County Government Personnel Education and Training, distribute from
547	1036		the agency special account the approved amount, if avail able, to the
548	1037		Oklahoma State University Center for Local Government Technology or
549	1038		the Oklahoma Cooperative Extension Service County Training Program,
550	1039		as applicable.
551		-
552	1040		D. The balance in the reserve account of the County Government
553	1041		Education-Technical Revolving Fund special agency account shall
554	1042		serve as a contingency for adverse conditions if the distributions
555	1043		provided for in subsections A and B of Section 6 of this act Section
556	1044		2947.2 of this title are insufficient to support the purposes of
557	1045		education training, research, software and computer modernization of
558	1046		county governments.
559		-
560	1047		E. For any fiscal year ending June 30, the Oklahoma Tax
561	1048		Commission shall transfer any amount of revenue in excess of Two
562	1049		Million Dollars ($2,000,000.00) remaining in the reserve account of
	1050	+
	1051	+	SENATE FLOOR VERSION - HB2780 SFLR Page 21
	1052	+	(Bold face denotes Committee Amendments) 1
	1053	+	2
	1054	+	3
	1055	+	4
	1056	+	5
	1057	+	6
	1058	+	7
	1059	+	8
	1060	+	9
	1061	+	10
	1062	+	11
	1063	+	12
	1064	+	13
	1065	+	14
	1066	+	15
	1067	+	16
	1068	+	17
	1069	+	18
	1070	+	19
	1071	+	20
	1072	+	21
	1073	+	22
	1074	+	23
	1075	+	24
	1076	+
563	1077		the County Government Education -Technical Revolving Fund special
564	1078		agency account to the General Revenue Fund of the State Treasury.
565		-
566	1079		SECTION 11. AMENDATORY 68 O.S. 2011, Section 3 204, as
567	1080		amended by Section 4, Chapter 260, O.S.L. 2018 (68 O.S. Supp. 2020,
568	1081		Section 3204), is amended to read as follows:
569		-
570	1082		Section 3204. A. The Oklahoma Tax Commission shall design such
571	1083		stamps in such denominations as in its judgment it deems necessary
572	1084		for the administration of this tax. The Oklahoma Ta x Commission
573	1085		shall distribute the stamps to the county clerks of the counties of
574	1086		this state, and the county clerks shall have the responsibility of
575	1087		selling these stamps and shall have the further duty of ac counting
576	1088		for the stamps to the Oklahoma Tax Commis sion on the last day of
577	1089		each month. Stamp metering machines or rubber stamps as prescribed
578	1090		by the Oklahoma Tax Commission may be used by the county clerk, and
579		-	the expenses thereof shall be paid by the ~~county~~ concerned. The use ~~ENR. H. B. NO. 2780 Page 14~~
	1091	+	the expenses thereof shall be paid by the coun ty concerned. The use
580	1092		of meters or rubber stamps shall be governed by the Oklahoma Tax
581	1093		Commission.
582		-
583	1094		B. The county clerks shall account for all collections from the
584	1095		sales of such stamps to the Oklahoma Tax Commission, on the last day
585	1096		of each month. The fi rst fifty-five cents ($0.55) of each seventy -
586	1097		five cents ($0.75) collected shall be apportioned as follows:
587		-
588	1098		1. The county clerks shall retain five percent (5%) of all
589	1099		monies collected for such stamps as their cost of administration;
590	1100		and
	1101	+
	1102	+	SENATE FLOOR VERSION - HB2780 SFLR Page 22
	1103	+	(Bold face denotes Committee Amendments) 1
	1104	+	2
	1105	+	3
	1106	+	4
	1107	+	5
	1108	+	6
	1109	+	7
	1110	+	8
	1111	+	9
	1112	+	10
	1113	+	11
	1114	+	12
	1115	+	13
	1116	+	14
	1117	+	15
	1118	+	16
	1119	+	17
	1120	+	18
	1121	+	19
	1122	+	20
	1123	+	21
	1124	+	22
	1125	+	23
	1126	+	24
591	1127
592	1128		2. Of the remaining ninety-five percent (95%) the Oklahoma Tax
593	1129		Commission shall transfer monthly to the County Government
594	1130		Education-Technical Revolving Fund created by Section 5 of this act
595	1131		apportion for the fiscal year ending June 30, 2020 June 30, 2022,
596	1132		and for each fiscal year thereafter, Five Hundred Thousand Dollars
597	1133		($500,000.00) plus three percent (3%) of the remainder as provided
598	1134		in Sections 2947.2 and 2947.3 of this title . The remainder of the
599	1135		collections shall be transferred by the Oklahoma Tax Commission to
600	1136		the General Revenue Fund of the State Treasury to be exp ended
601	1137		pursuant to legislative appropriation.
602		-
603	1138		C. The remaining twenty cents ($0.20) of each seventy -five
604	1139		cents ($0.75) collected shall be paid into the county general fund.
605		-
606	1140		SECTION 12. NEW LAW A new section of law not to be
607	1141		codified in the Oklahoma Statutes reads as follows:
608		-
609	1142		On the effective date of this act, all monies remaining in the
610	1143		County Government Education -Technical Revolving Fund shall be
611	1144		transferred to the agency special acco unt created in Section 8 of
612	1145		this act.
613		-
614	1146		SECTION 13. AMENDATORY 68 O.S. 2011, Section 3624, as
615	1147		last amended by Section 3, Chapter 313, O.S.L. 2019 (68 O.S. Supp.
616	1148		2020, Section 3624), is amended to read as follows:
617		-
618	1149		Section 3624. A. T here is hereby created the Oklahoma Film
619	1150		Enhancement Rebate Program. A rebate in the amount of up to
620	1151		seventeen percent (17%) of documented expenditures made in Oklahoma
	1152	+
	1153	+	SENATE FLOOR VERSION - HB2780 SFLR Page 23
	1154	+	(Bold face denotes Committee Amendments) 1
	1155	+	2
	1156	+	3
	1157	+	4
	1158	+	5
	1159	+	6
	1160	+	7
	1161	+	8
	1162	+	9
	1163	+	10
	1164	+	11
	1165	+	12
	1166	+	13
	1167	+	14
	1168	+	15
	1169	+	16
	1170	+	17
	1171	+	18
	1172	+	19
	1173	+	20
	1174	+	21
	1175	+	22
	1176	+	23
	1177	+	24
	1178	+
621	1179		directly attributable to the production of a film, television
622	1180		production, or televisio n commercial, as defined in Section 3623 of
623	1181		this title, in this state, may be paid to the production company
624		-	responsible for the production. Provided, for documented ~~ENR. H. B. NO. 2780 Page 15~~
	1182	+	responsible for the production. Provided, for documented
625	1183		expenditures made after July 1, 2009, the rebate amount shall be
626	1184		thirty-five percent (35%), except as provided in subsection B of
627	1185		this section.
628		-
629	1186		B. The amount of rebate paid to the production company as
630	1187		provided for in subsection A of this section shall be increased by
631	1188		an additional two percent (2%) of documented expenditures if a
632	1189		production company spends at least Twenty Thousand Dollars
633	1190		($20,000.00) for the use of music created by an Oklahoma resident
634	1191		that is recorded in Oklahoma or for the cost of recording songs or
635	1192		music in Oklahoma for use in the production.
636		-
637	1193		C. The rebate program shall be administered by the Office of
638	1194		the Oklahoma Film and Music Commission and the Oklahoma Tax
639	1195		Commission, as provided in the Compete with Canada Film Act.
640		-
641	1196		D. To be eligible for a rebate payment:
642		-
643	1197		1. The production company responsible for a film, television
644	1198		production, or television commercial, as defined in Section 3623 of
645	1199		this title, made in this state shall submit documentation to the
646	1200		Office of the Oklahoma Film and Music Commission of the amount of
647	1201		wages paid for employment in this state to residents of th is state
648	1202		directly relating to the production and t he amount of other
	1203	+
	1204	+	SENATE FLOOR VERSION - HB2780 SFLR Page 24
	1205	+	(Bold face denotes Committee Amendments) 1
	1206	+	2
	1207	+	3
	1208	+	4
	1209	+	5
	1210	+	6
	1211	+	7
	1212	+	8
	1213	+	9
	1214	+	10
	1215	+	11
	1216	+	12
	1217	+	13
	1218	+	14
	1219	+	15
	1220	+	16
	1221	+	17
	1222	+	18
	1223	+	19
	1224	+	20
	1225	+	21
	1226	+	22
	1227	+	23
	1228	+	24
	1229	+
649	1230		production costs incurred in this state directly relating to the
650	1231		production;
651		-
652	1232		2. The production company has filed or will file any Oklahoma
653	1233		tax return or tax document which may be require d by law;
654		-
655	1234		3. Except major studio productions, the production company
656	1235		shall provide the name of the completion guarantor and a copy of the
657	1236		bond guaranteeing the completion of the project or if a film has not
658	1237		secured a completion bond, the production compan y shall provide
659	1238		evidence that all Oklahoma crew an d local vendors have been paid and
660	1239		there are no liens against the production company pending in the
661	1240		state;
662		-
663	1241		4. The minimum budget for the film shall be Fifty Thousand
664	1242		Dollars ($50,000.00) of which not less than Twenty-five Thousand
665	1243		Dollars ($25,000.00) sha ll be expended in this state;
666		-
667	1244		5. The production company shall provide evidence of financing
668	1245		for production prior to the commencement of principal photography;
669		-	and ENR. H. B. NO. 2780 Page 16
670		-
	1246	+	and
671	1247		6. The production company shall provide e vidence of a
672	1248		certificate of general liability insu rance with a minimum coverage
673	1249		of One Million Dollars ($1,000,000.00) and a workers' compensation
674	1250		policy pursuant to state law, which shall include coverage of
675	1251		employer's liability.
676		-
677	1252		E. A production company shall not be eligible to receive both a
678	1253		rebate payment pursuant to the provisions of this act Section 3621
	1254	+
	1255	+	SENATE FLOOR VERSION - HB2780 SFLR Page 25
	1256	+	(Bold face denotes Committee Amendments) 1
	1257	+	2
	1258	+	3
	1259	+	4
	1260	+	5
	1261	+	6
	1262	+	7
	1263	+	8
	1264	+	9
	1265	+	10
	1266	+	11
	1267	+	12
	1268	+	13
	1269	+	14
	1270	+	15
	1271	+	16
	1272	+	17
	1273	+	18
	1274	+	19
	1275	+	20
	1276	+	21
	1277	+	22
	1278	+	23
	1279	+	24
	1280	+
679	1281		et seq. of this title and an exemption from sales taxes pursuant to
680	1282		the provisions of paragraph 23 of Section 1357 of this title. If a
681	1283		production company has received such an exemption from sales ta xes
682	1284		and submits a claim for rebate pursuant to the provisions of the
683	1285		Compete with Canada Film Act, the company shall be required to fully
684	1286		repay the amount of the exemption to the Tax Commission. A claim
685	1287		for a rebate shall include documentation from the Ta x Commission
686	1288		that repayment has been made as required herein or shall include an
687	1289		affidavit from the production company that the company has not
688	1290		received an exemption from sales taxes pursuant to the provisi ons of
689	1291		paragraph 21 of Section 1357 of this title.
690		-
691	1292		F. The Office shall approve or disapprove all claims for rebate
692	1293		and shall notify the Tax Commission. The Tax Commission shall, upon
693	1294		notification of approval from the Office of the Film and Music
694	1295		Commission, issue payment for all approved claims from fun ds in the
695	1296		Oklahoma Film Enhancement Rebate Program Revolving Fund created in
696	1297		Section 3625 of this title. Excluding any rebate payments to high
697	1298		impact productions as provided for in subsection G of this sec tion,
698	1299		the amount of payments in claims prequalified and approved by the
699	1300		Office for any single fiscal year shall not exceed Eight Million
700	1301		Dollars ($8,000,000.00). If the amount of approved claims exceeds
701	1302		the amount specified in this subsection in a fiscal year, payments
702	1303		shall be made in the order in which the claims are approved by the
703	1304		Office. If an approved claim is not paid in whole or in part, the
	1305	+
	1306	+	SENATE FLOOR VERSION - HB2780 SFLR Page 26
	1307	+	(Bold face denotes Committee Amendments) 1
	1308	+	2
	1309	+	3
	1310	+	4
	1311	+	5
	1312	+	6
	1313	+	7
	1314	+	8
	1315	+	9
	1316	+	10
	1317	+	11
	1318	+	12
	1319	+	13
	1320	+	14
	1321	+	15
	1322	+	16
	1323	+	17
	1324	+	18
	1325	+	19
	1326	+	20
	1327	+	21
	1328	+	22
	1329	+	23
	1330	+	24
	1331	+
704	1332		unpaid claim or unpaid portion may be paid in the following fiscal
705	1333		year subject to the limitations specifie d in this subsection. The
706	1334		liability of the State of Oklahoma to make incentive payments
707	1335		pursuant to this act shall be limited to the balance of the Oklahoma
708	1336		Film Enhancement Rebate Program Revolving Fund.
709		-
710	1337		G. 1. At the time the Office of the Film and Mus ic Commission
711	1338		issues a conditional prequalificatio n for a production, such
712	1339		prequalification may include a proposed designation as a high impact
713	1340		production, as defined in Section 3623 of this title.
714		-	ENR. H. B. NO. 2780 Page 17
715	1341		2. The proposed designation must be approved by the Cabin et
716	1342		Secretary for Commerce and Tourism.
717		-
718	1343		3. If the high impact production otherwise meets all of the
719		-	requirements of the Compete With Canada Act and the Office gives
720		-	final approval to rebate claims, such rebate claims shall not be
721		-	subject to the Eight Million Dollar ($8,000,000.00) cap provided for
722		-	in subsection F of this section.
723		-
	1344	+	requirements of the Compete With with Canada Film Act and the Office
	1345	+	gives final approval to rebate claims, such rebate claims shall not
	1346	+	be subject to the Eight Million Dollar ($8,000,000.00) cap provided
	1347	+	for in subsection F of this section.
724	1348		4. The payment of a rebate claim approved by the Office for a
725	1349		production designated as a high impact production by the Cabinet
726	1350		Secretary may be made as follows:
727		-
728	1351		a. by special appropriation to the Oklahoma Film
729	1352		Enhancement Rebate Program Revolving Fund, if the
730	1353		claim is approved during a regular or special session
731	1354		of the Oklahoma Legislature, or
732	1355
	1356	+	SENATE FLOOR VERSION - HB2780 SFLR Page 27
	1357	+	(Bold face denotes Committee Amendments) 1
	1358	+	2
	1359	+	3
	1360	+	4
	1361	+	5
	1362	+	6
	1363	+	7
	1364	+	8
	1365	+	9
	1366	+	10
	1367	+	11
	1368	+	12
	1369	+	13
	1370	+	14
	1371	+	15
	1372	+	16
	1373	+	17
	1374	+	18
	1375	+	19
	1376	+	20
	1377	+	21
	1378	+	22
	1379	+	23
	1380	+	24
	1381	+
733	1382		b. by payment from the Oklahoma Quick Action Closing Fund
734	1383		pursuant to Section 4 8.2 of Title 62 of the Oklahoma
735	1384		Statues Statutes, if the claim is approved when the
736	1385		Oklahoma Legislature is not in session.
737		-
738		-	SECTION 14. This act shall become effective November 1, 2021. ENR. H. B. NO. 2780 Page 18
739		-	Passed the House of Representatives the 8th day of March, 2021.
740		-
741		-
742		-
743		-
744		-	Presiding Officer of the House
745		-	of Representatives
746		-
747		-
748		-	Passed the Senate the 8th day of April, 2021.
749		-
750		-
751		-
752		-
753		-	Presiding Officer of the Senate
754		-
755		-
756		-	OFFICE OF THE GOVERNOR
757		-	Received by the Office o f the Governor this ____________________
758		-	day of ___________________, 20_______, at _______ o'clock _______ M.
759		-	By: _________________________________
760		-	Approved by the Governor of the State of Oklahoma this _________
761		-	day of ___________________, 20_______, at _ ______ o'clock _______ M.
762		-
763		-
764		-	_________________________________
765		-	Governor of the State of Oklahoma
766		-
767		-	OFFICE OF THE SECRETARY OF STATE
768		-	Received by the Office of the Secretary of State this __________
769		-	day of ___________________, 20_______, at _______ o'clock _ ______ M.
770		-	By: _________________________________
771		-
	1386	+	SECTION 14. This act shall become effective November 1, 2021.
	1387	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
	1388	+	March 24, 2021 - DO PASS