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ENGROSSED HOUSE
BILL NO. 1352 By: Fetgatter of the House
and
Coleman of the Senate
[ revenue and taxation – Oklahoma Quality Events
Incentive Act – modifying definition - effective
date -
emergency ]
BE IT ENACTED BY THE PEOPLE OF THE S TATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S . 2021, Section 4303, is
amended to read as follows:
Section 4303. As used in the Oklahoma Quality Events Incentive
Act:
1. "Certified sponsor" means an entity or organization
authorized to promote and conduct a quality event, which is
incurring expenses for the promotion of such event to be cond ucted
within the corporate lim its of an eligible municipality or an
unincorporated area w ithin a county;
2. "Economic impact study" means a study which includes:
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a. a description and, if applicable, history of th e
quality event,
b. information regarding t he site selection process for
the quality event,
c. an estimate of the expenses anticipat ed to be incurred
in connection with hosting the qua lity event,
d. an estimate of the total gross sales made by vendors
during any period of time during which no quali ty
event activity occurs,
e. a detailed estimate of the anticipated increase in
sales tax revenue directly attribu table to the quality
event, and
f. the general economic impact likely to occur as a
result of the preparation for, occurrence of and
activity occurring in connection with t he dissolution
of, a quality event;
3. "Eligible local support amounts" means:
a. any payment made by a local government entity or
transfer of monies from the general fund or transfe r
of tax revenues derived from a locally im posed tax to
a certified sponsor for the purpose of attracting,
promoting, advertising, o rganizing, conducting or
otherwise supporting a qual ity event, or
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b. any direct payment made by a certified sponsor to a
for-profit or nonprofit entity, other than the host
community, for the purpo se of attracting, promoting,
advertising, organizing, condu cting or otherwise
supporting a quality event;
4. "Event history" means:
a. historical information on the event including p ast
locations of the event,
b. a description of previous attempts by the host
community to secure the event,
c. information regardin g attempts by other commu nities to
recruit the event, and
d. if applicable, the competitive bidding process for
securing the event by the host community;
5. "Host community" means any county, inco rporated city or
town, or any combination of counties, inco rporated cities or towns
of the state which are auth orized by their respective governing
bodies to host or assist in the pre sentation of a quality event;
6. "Incremental sales tax revenue " means the amount of
additional state sales tax revenue collected a s a result of the
quality event, as determined by an economic impact study verified by
the Oklahoma Tax Commission;
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7. "New event" means a quality event which did not occur within
a period of twenty-four (24) months prior to the month during which
a quality event is held;
8. "Quality event" means:
a. a new event or a meeting of a nationally recognized
organization or its memb ers,
b. a new or existing event that is a n ational,
international or worl d championship, or
c. a new or existing event that is manag ed or produced by
an Oklahoma-based national or inte rnational
organization,
d. for any county with a population of less than one
hundred thousand (100,000) persons, or any city or
town with a population of less than ten thousand
(10,000) persons located in a county with more than
one hundred thousand ( 100,000) persons, each city or
town within such county may designate one new or
existing event per year that attracts twenty-five
percent (25%) of its visitors from out-of-state as a
quality event regardless whether it meets the
conditions prescribed by subparagraph a, b, or c of
this paragraph, or
e. for any National Scenic Byway or any State Scenic
Byway, a combination of at least two cities, towns , or
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counties along the same byway may designate one
driving event per year as a quality event;
9. "Recurring event" means a quality event which occurred at
least once within the twenty -four (24) months prior to the month
during which a quality event is held ;
10. "State sales tax revenue" means the proceeds from th e state
sales tax levy imposed pursuant to Section 1 354 of this title upon
taxable transactions occurring as a result of the quality event, as
determined by an economic impact study verified by the Oklahoma Tax
Commission; and
11. "Vendors" means those persons or business entitie s making
taxable sales of tangible personal property or services as a result
of the quality event, as determined by an economic impact study
verified by the Oklahoma Tax Co mmission and, unless the context
otherwise requires, shall have the same meaning as defined by
Section 1352 of this title.
SECTION 2. This act shall become effective July 1, 2023.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
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Passed the House of Representatives the 13th day of March, 2023.
Presiding Officer of the House
of Representatives
Passed the Senate the ___ day of __________, 2023.
Presiding Officer of the Senate