Oklahoma 2024 Regular Session

Oklahoma House Bill HB1352 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. B. NO. 1352 Page 1 1
	3	+	HB1352 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
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28		-	ENGROSSED HOUSE
29		-	BILL NO. 1352 By: Fetgatter of the House
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
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31		-	~~and~~
	31	+	STATE OF OKLAHOMA
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33		-	Coleman of the Senate
	33	+	1st Session of the 59th Legislature (2023)
	34	+
	35	+	COMMITTEE SUBSTITUTE
	36	+	FOR
	37	+	HOUSE BILL NO. 1352 By: Fetgatter
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	43	+	COMMITTEE SUBSTITUTE
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40	45		[ revenue and taxation – Oklahoma Quality Events
41	46		Incentive Act – modifying definition - effective
42	47		date -
43	48		emergency ]
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48	53		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLA HOMA:
49	54		SECTION 1. AMENDATORY 68 O.S . 2021, Section 4303, is
50	55		amended to read as follows:
51	56		Section 4303. As used in the Oklahoma Quality Events Incentive
52	57		Act:
53	58		1. "Certified sponsor" means an entity or organization
54	59		authorized to promote and conduct a quality event, which is
55	60		incurring expenses for the promotion of such event to be cond ucted
56	61		within the corporate lim its of an eligible municipality or an
57	62		unincorporated area w ithin a county;
58		-	2. "Economic impact study" means a study which includes:
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60		-	ENGR. H. B. NO. 1352 Page 2 1
	64	+	HB1352 HFLR Page 2
	65	+	BOLD FACE denotes Committee Amendments. 1
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	90	+	2. "Economic impact study" means a study which includes:
85	91		a. a description and, if applicable, history of th e
86	92		quality event,
87	93		b. information regarding t he site selection process for
88	94		the quality event,
89	95		c. an estimate of the expenses anticipat ed to be incurred
90	96		in connection with hosting the quality event ,
91	97		d. an estimate of the total gross sales made by vendors
92	98		during any period of time during which no quali ty
93	99		event activity occurs,
94	100		e. a detailed estimate of the anticipated increase in
95	101		sales tax revenue directly attribu table to the quality
96	102		event, and
97	103		f. the general economic impact likely to occur as a
98	104		result of the preparation for, occurrence of and
99	105		activity occurring in connection with t he dissolution
100	106		of, a quality event;
101	107		3. "Eligible local support amounts" means:
102	108		a. any payment made by a local government entity or
103	109		transfer of monies from the general fund or transfe r
104	110		of tax revenues derived from a locally im posed tax to
105	111		a certified sponsor for the purpose of attracting,
106	112		promoting, advertising, o rganizing, conducting or
107	113		otherwise supporting a quality event, or
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109		-	ENGR. H. B. NO. 1352 Page 3 1
	115	+	HB1352 HFLR Page 3
	116	+	BOLD FACE denotes Committee Amendments. 1
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134	141		b. any direct payment made by a certified sponsor to a
135	142		for-profit or nonprofit entity, other than the host
136	143		community, for the purpo se of attracting, promoting,
137	144		advertising, organizing, condu cting or otherwise
138	145		supporting a quality event;
139	146		4. "Event history" means:
140	147		a. historical information on the event including p ast
141	148		locations of the event,
142	149		b. a description of previous attempts by the host
143	150		community to secure the event,
144	151		c. information regardin g attempts by other commu nities to
145	152		recruit the event, and
146	153		d. if applicable, the competitive bidding process for
147	154		securing the event by the host community;
148	155		5. "Host community" means any county, inco rporated city or
149	156		town, or any combination of counties, inco rporated cities or towns
150	157		of the state which are authorized by their respective governing
151	158		bodies to host or assist in the pre sentation of a quality event;
152	159		6. "Incremental sales tax revenue " means the amount of
153	160		additional state sales tax revenue collected a s a result of the
154	161		quality event, as determined by an economic impact study verified by
155	162		the Oklahoma Tax Commission;
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157		-	ENGR. H. B. NO. 1352 Page 4 1
	164	+	HB1352 HFLR Page 4
	165	+	BOLD FACE denotes Committee Amendments. 1
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182	190		7. "New event" means a quality event which did not occur within
183	191		a period of twenty-four (24) months prior to the month during which
184	192		a quality event is held;
185	193		8. "Quality event" means:
186	194		a. a new event or a meeting of a nationally recognized
187	195		organization or its memb ers,
188	196		b. a new or existing event that is a n ational,
189	197		international or worl d championship, or
190	198		c. a new or existing event that is manag ed or produced by
191	199		an Oklahoma-based national or international
192	200		organization,
193	201		d. for any county with a population of less than one
194	202		hundred thousand (100,000) persons, or any city or
195	203		town with a population of less than ten thousand
196	204		(10,000) persons located in a county with more than
197	205		one hundred thousand ( 100,000) persons, each city or
198	206		town within such county may designate one new or
199	207		existing event per year that attracts twenty-five
200	208		percent (25%) of its visitors from out-of-state as a
201	209		quality event regardless whether it meets the
202	210		conditions prescribed by subparagraph a, b, or c of
203	211		this paragraph, or
204	212		e. for any National Scenic Byway or any State Scenic
205	213		Byway, a combination of at least two cities, towns , or
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207		-	ENGR. H. B. NO. 1352 Page 5 1
	215	+	HB1352 HFLR Page 5
	216	+	BOLD FACE denotes Committee Amendments. 1
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232	241		counties along the same byway may designate one
233	242		driving event per year as a quality event;
234	243		9. "Recurring event" means a quality event which occurred at
235	244		least once within the twenty -four (24) months prior to the month
236	245		during which a quality event is held ;
237	246		10. "State sales tax revenue" means the proceeds from th e state
238	247		sales tax levy imposed pursuant to Section 1354 of th is title upon
239	248		taxable transactions occurring as a result of the quality event, as
240	249		determined by an economic impact study verified by the Oklahoma Tax
241	250		Commission; and
242	251		11. "Vendors" means those persons or business entitie s making
243	252		taxable sales of tangible p ersonal property or services as a result
244	253		of the quality event, as determined by an economic impact study
245	254		verified by the Oklahoma Tax Co mmission and, unless the context
246	255		otherwise requires, shall have the same meaning as defined by
247	256		Section 1352 of this titl e.
248	257		SECTION 2. This act shall become effective July 1, 2023.
249	258		SECTION 3. It being immediately necessary for the preservation
250	259		of the public peace, health or safety, an emergency is hereby
251	260		declared to exist, by reason whereof thi s act shall take effect and
252	261		be in full force from and after its passage and approval.
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254		-	ENGR. H. B. NO. 1352 Page 6 1
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279		-	Passed the House of Representatives the 13th day of March, 2023.
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284		-	Presiding Officer of the House
285		-	of Representatives
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289		-	Passed the Senate the ___ day of __________, 2023.
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294		-	Presiding Officer of the Senate
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	263	+	COMMITTEE REPORT BY: COMMITTEE ON RULES, dated 02/22/2023 - DO PASS,
	264	+	As Amended.