{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2393","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2393","heading":"Definitions","body":"\n\nAs used in the Oklahoma Tourism Development Act:\n\n1. “Agreement” means an agreement entered into pursuant to\n\nSection 2396 of this title, by and between the Executive Director of\n\nthe Oklahoma Department of Commerce and an approved company, with\n\nrespect to a tourism attraction project;\n\n2. “Approved company” means any eligible company or companies\n\nseeking to undertake a tourism attraction project and is approved by\n\nthe Executive Director pursuant to Sections 2395 and 2396 of this\n\ntitle;\n\n3. “Approved costs” means:\n\na. obligations incurred for labor and to vendors,\n\ncontractors, subcontractors, builders and suppliers in\n\nconnection with the acquisition, construction,\n\nequipping and installation of a tourism attraction\n\nproject,\n\nb. the costs of acquiring real property or rights in real\n\nproperty in connection with a tourism attraction\n\nproject, and any costs incidental thereto,\n\nc. the costs of contract bonds and of insurance of all\n\nkinds that may be required or necessary during the\n\ncourse of the acquisition, construction, equipping and\n\ninstallation of a tourism attraction project which are\n\nnot paid by the vendor, supplier or contractor, or\n\notherwise provided,\n\nd. all costs of architectural and engineering services\n\nincluding, but not limited to, estimates, plans and\n\nspecifications, preliminary investigations, and\n\nsupervision of construction and installation, as well\n\nas for the performance of all the duties required by\n\nor consequent to the acquisition, construction,\n\nequipping and installation of a tourism attraction\n\nproject,\n\ne. all costs required to be paid under the terms of any\n\ncontract for the acquisition, construction, equipping\n\nand installation of a tourism attraction project,\n\nf. all costs required for the installation of utilities\n\nin connection with a tourism attraction project\n\nincluding, but not limited to, water, sewer, sewage\n\ntreatment, gas, electricity and communications, and\n\nincluding off-site construction of utility extensions\n\npaid for by the approved company, and\n\ng. all other costs comparable with those described in\n\nthis paragraph;\n\n4. “Director” means the Executive Director of the Oklahoma\n\nDepartment of Commerce or the Executive Director’s designated\n\nrepresentative;\n\n5. “Eligible company” means any corporation, limited liability\n\ncompany, partnership, sole proprietorship, business trust or any\n\nother entity, operating or intending to operate a tourism attraction\n\nproject, whether owned or leased, within this state that meets the\n\nstandards promulgated by the Executive Director pursuant to Section\n\n2394 of this title and, with respect to an Entertainment District,\n\nshall also include any such entity that will acquire, construct,\n\ndevelop, equip, install, expand or operate all or any portion of the\n\nEntertainment District, whether owned or leased;\n\n6. “Entertainment District” means a mixed-use planned\n\ndevelopment project, with approved costs of One Million Dollars\n\n($1,000,000.00) or more in the aggregate, encompassing more than one\n\nhundred thousand (100,000) square feet and including an\n\nentertainment or recreational component and at least three of the\n\nfollowing categories: (a) retail; (b) housing; (c) office; (d)\n\nrestaurants; (e) hotel, regardless of whether the hotel is a\n\ndestination hotel; (f) grocery; (g) brewery facilities for a small\n\nbrewer (as defined in the Oklahoma Alcoholic Beverage Control Act,\n\nSection 1-103 of Title 37A of the Oklahoma Statutes); or (h)\n\nstructured parking. An Entertainment District may include a project\n\nthat is anticipated to be completed in multiple phases;\n\n7. “Entertainment District Tenant Party” means any corporation,\n\nlimited liability company, partnership, sole proprietorship,\n\nbusiness trust or any other entity operating within a tourism\n\nattraction project that is an Entertainment District pursuant to a\ntatutes); or (h)\n\nstructured parking. An Entertainment District may include a project\n\nthat is anticipated to be completed in multiple phases;\n\n7. “Entertainment District Tenant Party” means any corporation,\n\nlimited liability company, partnership, sole proprietorship,\n\nbusiness trust or any other entity operating within a tourism\n\nattraction project that is an Entertainment District pursuant to a\n\nlease or similar agreement with an approved company or otherwise;\n\n8. “Final approval” means the action taken by the Executive\n\nDirector authorizing the eligible company to receive inducements\n\nunder Section 2397 of this title;\n\n9. “Increased state sales tax liability” means that portion of\n\nan entity’s reported state sales tax liability resulting from\n\ntaxable sales of goods and services to its customers at the tourism\n\nattraction which exceeds the reported state sales tax liability for\n\nsales to its customers at the tourism attraction for the same month\n\nin the calendar year immediately preceding the certification as an\n\napproved company or an Entertainment District Tenant Party, as\n\napplicable;\n\n10. “Inducements” means the sales tax credit or incentive\n\npayment as prescribed in Section 2397 of this title;\n\n11. “Preliminary approval” means the action taken by the\n\nExecutive Director conditioned upon final approval by the Executive\n\nDirector upon satisfaction by the eligible company of the\n\nrequirements of the Oklahoma Tourism Development Act;\n\n12. a. “Tourism attraction” means:\n\n(1) a cultural or historical site,\n\n(2) a recreational or entertainment facility,\n\n(3) an area of natural phenomena or scenic beauty,\n\n(4) a theme park,\n\n(5) an amusement or entertainment park,\n\n(6) an indoor or outdoor play or music show,\n\n(7) a botanical garden,\n\n(8) a cultural or educational center,\n\n(9) a destination hotel whose location and amenities\n\nincluding, but not limited to, upscale dining,\n\nrecreation and entertainment, make the hotel\n\nitself a destination for tourists, or\n\n(10) an Entertainment District.\n\nb. A tourism attraction shall not include:\n\n(1) lodging facilities, unless:\n\n(a) the facilities constitute a portion of a\n\ntourism attraction project and represent\n\nless than fifty percent (50%) of the total\n\napproved costs of the tourism attraction\n\nproject, or\n\n(b) the lodging facilities are a part of a\n\ndestination hotel or an Entertainment\n\nDistrict,\n\n(2) facilities that are primarily devoted to the\n\nretail sale of goods, unless:\n\n(a) the goods are created at the site of the\n\ntourism attraction project, or\n\n(b) if the sale of goods is incidental to the\n\ntourism attraction project, or\n\n(c) such facilities are a part of an\n\nEntertainment District,\n\n(3) facilities that are not open to the general\n\npublic, unless such facilities are a part of an\n\nEntertainment District wherein a substantial\n\nportion of the Entertainment District is open to\n\nthe general public, as determined by the\n\nExecutive Director,\n\n(4) facilities that do not serve as a likely\n\ndestination where individuals who are not\n\nresidents of this state would remain overnight in\n\ncommercial lodging at or near the tourism\n\nattraction project, unless such facilities are a\n\npart of an Entertainment District,\n\n(5) facilities owned by the State of Oklahoma or a\n\npolitical subdivision of this state, or\ndetermined by the\n\nExecutive Director,\n\n(4) facilities that do not serve as a likely\n\ndestination where individuals who are not\n\nresidents of this state would remain overnight in\n\ncommercial lodging at or near the tourism\n\nattraction project, unless such facilities are a\n\npart of an Entertainment District,\n\n(5) facilities owned by the State of Oklahoma or a\n\npolitical subdivision of this state, or\n\n(6) facilities established for the purpose of\n\nconducting legalized gambling. However, a\n\nfacility regulated under the Oklahoma Horse\n\nRacing Act, Sections 200 through 209 of Title 3A\n\nof the Oklahoma Statutes, shall be a tourism\n\nattraction for purposes of the Oklahoma Tourism\n\nDevelopment Act for any approved project as\n\noutlined in subparagraph a of this paragraph or\n\nfor an approved project relating to pari-mutuel\n\nracing at the facility and not for establishing a\n\ncasino or for offering casino-style gambling; and\n\n13. “Tourism attraction project” or “project” means:\n\na. the acquisition including the acquisition of real\n\nestate by leasehold interest with a minimum term of\n\nten (10) years, construction and equipping of a\n\ntourism attraction, and\n\nb. the construction and installation of improvements to\n\nfacilities necessary or desirable for the acquisition,\n\nconstruction and installation of a tourism attraction,\n\nincluding, but not limited to:\n\n(1) surveys, and\n\n(2) installation of utilities, which may include:\n\n(a) water, sewer, sewage treatment, gas,\n\nelectricity, communications and similar\n\nfacilities, and\n\n(b) off-site construction of utility extensions\n\nto the boundaries of the real estate on\n\nwhich the facilities are located, all of\n\nwhich shall be used to improve the economic\n\nsituation of the approved company in a\n\nmanner that shall allow the approved company\n\nto attract tourists.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"b2c3ada5bcfa2b21b15d7e09fd90a1abbf65ef79f4c5d2f7afb3b57dc3bb1a98","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2392","next":"us-ok/okla.-stat.-tit.-68-68-2394"},"notice":"GroundRules: Original legal text. Not legal advice."}