Okla. Stat. tit. 68, § 68-4304

Oklahoma Tax Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1494

A. Not later than thirty (30) days prior to the initial date of

a quality event, a host community may designate:

1. The dates during which a quality event will be hosted; and

2. The type of expenses eligible for distribution of captured

revenues to the host community including, but not limited to,

advertising, facility rental, promotional materials and security.

B. Any designation made by a host community for purposes of the

Oklahoma Quality Events Incentive Act shall be made pursuant to an

ordinance or resolution duly adopted by the governing body of the

host community.

C. A host community may only designate one quality event during

the time frame in which a designated quality event will occur.

D. Within sixty (60) days of the date on which the host

community adopts an ordinance or resolution pursuant to subsection A

of this section, such host community shall submit to the Oklahoma

Tax Commission, on such forms as the Tax Commission may prescribe, a

copy of such ordinance or resolution, an economic impact study and

the event history. The Oklahoma Tax Commission shall designate a

single employee or division responsible for processing information,

making determinations and any other duties related to the Oklahoma

Quality Events Incentive Act.

E. Within sixty (60) days from the date of receipt of the

information from the host community as required by subsection D of

this section, the Tax Commission shall approve or disapprove, in

whole or in part, the submission and analysis of the required

information. The Oklahoma Department of Commerce and the Oklahoma

Tourism and Recreation Department shall provide such assistance and

information as requested by the Tax Commission.