Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
Subchapter 21. Quality Events |
SECTION 710:95-21-4. Quality event approval and application requirements
Latest version.
- (a) Application for approval. Within thirty (30) days of the adoption date of the ordinance or resolution designating a quality event, which must be adopted not later than six (6) months prior to the initial date of the designated quality event, the host community must submit a written request for recognition as a quality event to the Tax Policy Division of the Oklahoma Tax Commission at 2501 Lincoln Blvd., Oklahoma City, Oklahoma 73194. The postmark date of the written request for recognition as a quality event is deemed to be its date of delivery.(b) Application requirements. The application for recognition must include the following:(1) Ordinance or resolution. A copy of the ordinance or resolution designating the quality event; and(2) Event history. The event history must include the following information:(A) Historical information on the event including past locations of the event,(B) A description of previous attempts by the host community to secure the event,(C) Information regarding attempts by other communities to recruit the event, and(D) If applicable, the competitive bidding process for securing the event by the host community.(c) Ineligibility for quality event recognition. The Tax Commission shall not consider any application for quality event recognition which is not submitted within the statutory timeframe outlined in this Section.