Okla. Stat. tit. 68, § 68-2393

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1093

As used in the Oklahoma Tourism Development Act:

1. “Agreement” means an agreement entered into pursuant to

Section 2396 of this title, by and between the Executive Director of

the Oklahoma Department of Commerce and an approved company, with

respect to a tourism attraction project;

2. “Approved company” means any eligible company or companies

seeking to undertake a tourism attraction project and is approved by

the Executive Director pursuant to Sections 2395 and 2396 of this

title;

3. “Approved costs” means:

a. obligations incurred for labor and to vendors,

contractors, subcontractors, builders and suppliers in

connection with the acquisition, construction,

equipping and installation of a tourism attraction

project,

b. the costs of acquiring real property or rights in real

property in connection with a tourism attraction

project, and any costs incidental thereto,

c. the costs of contract bonds and of insurance of all

kinds that may be required or necessary during the

course of the acquisition, construction, equipping and

installation of a tourism attraction project which are

not paid by the vendor, supplier or contractor, or

otherwise provided,

d. all costs of architectural and engineering services

including, but not limited to, estimates, plans and

specifications, preliminary investigations, and

supervision of construction and installation, as well

as for the performance of all the duties required by

or consequent to the acquisition, construction,

equipping and installation of a tourism attraction

project,

e. all costs required to be paid under the terms of any

contract for the acquisition, construction, equipping

and installation of a tourism attraction project,

f. all costs required for the installation of utilities

in connection with a tourism attraction project

including, but not limited to, water, sewer, sewage

treatment, gas, electricity and communications, and

including off-site construction of utility extensions

paid for by the approved company, and

g. all other costs comparable with those described in

this paragraph;

4. “Director” means the Executive Director of the Oklahoma

Department of Commerce or the Executive Director’s designated

representative;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1094

5. “Eligible company” means any corporation, limited liability

company, partnership, sole proprietorship, business trust or any

other entity, operating or intending to operate a tourism attraction

project, whether owned or leased, within this state that meets the

standards promulgated by the Executive Director pursuant to Section

2394 of this title and, with respect to an Entertainment District,

shall also include any such entity that will acquire, construct,

develop, equip, install, expand or operate all or any portion of the

Entertainment District, whether owned or leased;

6. “Entertainment District” means a mixed-use planned

development project, with approved costs of One Million Dollars

($1,000,000.00) or more in the aggregate, encompassing more than one

hundred thousand (100,000) square feet and including an

entertainment or recreational component and at least three of the

following categories: (a) retail; (b) housing; (c) office; (d)

restaurants; (e) hotel, regardless of whether the hotel is a

destination hotel; (f) grocery; (g) brewery facilities for a small

brewer (as defined in the Oklahoma Alcoholic Beverage Control Act,

Section 1-103 of Title 37A of the Oklahoma Statutes); or (h)

structured parking. An Entertainment District may include a project

that is anticipated to be completed in multiple phases;

7. “Entertainment District Tenant Party” means any corporation,

limited liability company, partnership, sole proprietorship,

business trust or any other entity operating within a tourism

attraction project that is an Entertainment District pursuant to a
tatutes); or (h)

structured parking. An Entertainment District may include a project

that is anticipated to be completed in multiple phases;

7. “Entertainment District Tenant Party” means any corporation,

limited liability company, partnership, sole proprietorship,

business trust or any other entity operating within a tourism

attraction project that is an Entertainment District pursuant to a

lease or similar agreement with an approved company or otherwise;

8. “Final approval” means the action taken by the Executive

Director authorizing the eligible company to receive inducements

under Section 2397 of this title;

9. “Increased state sales tax liability” means that portion of

an entity’s reported state sales tax liability resulting from

taxable sales of goods and services to its customers at the tourism

attraction which exceeds the reported state sales tax liability for

sales to its customers at the tourism attraction for the same month

in the calendar year immediately preceding the certification as an

approved company or an Entertainment District Tenant Party, as

applicable;

10. “Inducements” means the sales tax credit or incentive

payment as prescribed in Section 2397 of this title;

11. “Preliminary approval” means the action taken by the

Executive Director conditioned upon final approval by the Executive

Director upon satisfaction by the eligible company of the

requirements of the Oklahoma Tourism Development Act;

12. a. “Tourism attraction” means:

(1) a cultural or historical site,

(2) a recreational or entertainment facility,

(3) an area of natural phenomena or scenic beauty,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1095

(4) a theme park,

(5) an amusement or entertainment park,

(6) an indoor or outdoor play or music show,

(7) a botanical garden,

(8) a cultural or educational center,

(9) a destination hotel whose location and amenities

including, but not limited to, upscale dining,

recreation and entertainment, make the hotel

itself a destination for tourists, or

(10) an Entertainment District.

b. A tourism attraction shall not include:

(1) lodging facilities, unless:

(a) the facilities constitute a portion of a

tourism attraction project and represent

less than fifty percent (50%) of the total

approved costs of the tourism attraction

project, or

(b) the lodging facilities are a part of a

destination hotel or an Entertainment

District,

(2) facilities that are primarily devoted to the

retail sale of goods, unless:

(a) the goods are created at the site of the

tourism attraction project, or

(b) if the sale of goods is incidental to the

tourism attraction project, or

(c) such facilities are a part of an

Entertainment District,

(3) facilities that are not open to the general

public, unless such facilities are a part of an

Entertainment District wherein a substantial

portion of the Entertainment District is open to

the general public, as determined by the

Executive Director,

(4) facilities that do not serve as a likely

destination where individuals who are not

residents of this state would remain overnight in

commercial lodging at or near the tourism

attraction project, unless such facilities are a

part of an Entertainment District,

(5) facilities owned by the State of Oklahoma or a

political subdivision of this state, or
determined by the

Executive Director,

(4) facilities that do not serve as a likely

destination where individuals who are not

residents of this state would remain overnight in

commercial lodging at or near the tourism

attraction project, unless such facilities are a

part of an Entertainment District,

(5) facilities owned by the State of Oklahoma or a

political subdivision of this state, or

(6) facilities established for the purpose of

conducting legalized gambling. However, a

facility regulated under the Oklahoma Horse

Racing Act, Sections 200 through 209 of Title 3A

of the Oklahoma Statutes, shall be a tourism

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1096

attraction for purposes of the Oklahoma Tourism

Development Act for any approved project as

outlined in subparagraph a of this paragraph or

for an approved project relating to pari-mutuel

racing at the facility and not for establishing a

casino or for offering casino-style gambling; and

13. “Tourism attraction project” or “project” means:

a. the acquisition including the acquisition of real

estate by leasehold interest with a minimum term of

ten (10) years, construction and equipping of a

tourism attraction, and

b. the construction and installation of improvements to

facilities necessary or desirable for the acquisition,

construction and installation of a tourism attraction,

including, but not limited to:

(1) surveys, and

(2) installation of utilities, which may include:

(a) water, sewer, sewage treatment, gas,

electricity, communications and similar

facilities, and

(b) off-site construction of utility extensions

to the boundaries of the real estate on

which the facilities are located, all of

which shall be used to improve the economic

situation of the approved company in a

manner that shall allow the approved company

to attract tourists.