{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3951","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3951","heading":"Quarterly rebate payments — Qualifications — Yearly limit","body":"— Applications.\n\nA. An establishment which meets the qualifications specified in\n\nthe Oklahoma Five Major Sports Leagues Rebate Program Act may\n\nreceive quarterly rebate payments from the Oklahoma Tax Commission\n\npursuant to the provisions of the Oklahoma Quality Jobs Program Act;\n\nprovided, such an establishment defined or classified in the NAICS\n\nManual under U.S. Industry No. 711211 (2007 version) and which is a\n\nprofessional sports team from one of the five major sports leagues\n\n(National Football League, or NFL; National Basketball Association,\n\nor NBA; National Hockey League, or NHL; Major League Baseball, or\n\nMLB; and Major League Soccer, or MLS) may receive quarterly rebate\n\npayments for the period of time that the establishment is located\n\nand performs in this state. The amount of payment shall be equal to\n\nthe net benefit rate multiplied by the actual gross payroll of\n\nsports-league jobs for a calendar quarter as verified by the\n\nOklahoma Employment Security Commission.\n\n1. Any establishment or entity with a NAICS code classified as\n\n711211 and which is a professional sports team from one of the five\n\nmajor sports leagues (NFL, NBA, NHL, MLB, and MLS) that entered into\n\na contract for the Quality Jobs Incentive Program with the Oklahoma\n\nDepartment of Commerce shall only be eligible to qualify for this\n\nprogram once the Quality Jobs contract expires or is terminated.\n\n2. Based upon the effective date upon which the first rebate\n\npayment is to be received, an establishment or entity may receive\n\nquarterly rebate payments. However, the total yearly (or four\n\nconsecutive) rebate payments shall not exceed Ten Million Dollars\n\n($10,000,000.00) in any single year.\n\n3. As used in this act, “sports-league jobs” means:\n\na. full-time-equivalent employment in this state in an\n\nestablishment which has qualified to receive a payment\n\npursuant to the provisions of the Oklahoma Five Major\n\nSports Leagues Rebate Program Act, and\n\nb. shall include full-time-equivalent employment in this\n\nstate of employees who are employed by an employment\n\nagency or similar entity other than the establishment\n\nwhich has qualified to receive a payment and who are\n\nleased or otherwise provided under contract to the\n\nqualified establishment if the job otherwise qualifies\n\nas a sports-league job.\n\nSports-league jobs shall not include compensation paid to an\n\nemployee or independent contractor for an athletic contest conducted\n\nin the state if the compensation is paid by an entity that does not\n\nhave its principal place of business in the state or that does not\n\nown real or personal property having a market value of at least One\n\nMillion Dollars ($1,000,000.00) located in the state, and the\n\nemployees or independent contractors of such entity are compensated\n\nto compete against the employees or independent contractors of an\n\nestablishment that qualifies for rebate payments pursuant to this\n\nact and which is organized under Oklahoma law or that is lawfully\n\nregistered to do business in the state and which does have its\n\nprincipal place of business located in the state and owns real or\n\npersonal property having a market value of at least One Million\n\nDollars ($1,000,000.00) located in the state.\n\nB. In order to receive rebate payments, an establishment shall\n\napply to the Oklahoma Department of Commerce. The application shall\n\nbe on a form prescribed by the Department and shall contain such\n\ninformation as may be required by the Department to determine if the\n\napplicant is qualified.\n\nC. Except as otherwise provided by this section, in order to\n\nqualify to receive payments, the establishment applying shall be\n\nrequired to:\n\n1. Have an annual gross payroll for sports-league jobs\n\nprojected by the Department to equal or exceed Ten Million Dollars\n\n($10,000,000.00) within one (1) year of the first complete calendar\n\nquarter following the start date; and\ne\n\napplicant is qualified.\n\nC. Except as otherwise provided by this section, in order to\n\nqualify to receive payments, the establishment applying shall be\n\nrequired to:\n\n1. Have an annual gross payroll for sports-league jobs\n\nprojected by the Department to equal or exceed Ten Million Dollars\n\n($10,000,000.00) within one (1) year of the first complete calendar\n\nquarter following the start date; and\n\n2. Have a number of full-time-equivalent employees subject to\n\nthe tax imposed by Section 2355 of Title 68 of the Oklahoma Statutes\n\nand working an annual average of thirty (30) or more hours per week\n\nin sports-league jobs located in this state equal to or in excess of\n\neighty percent (80%) of the total number of sports-league jobs.\n\nD. Upon approval of an application, the Department shall notify\n\nthe Tax Commission and shall provide it with a copy of the contract\n\nand the results of the cost-benefit analysis. The Tax Commission\n\nmay require the qualified establishment to submit additional\n\ninformation as may be necessary to administer the provisions of the\n\nOklahoma Five Major Sports Leagues Rebate Program Act. The approved\n\nestablishment shall file quarterly claims with the Tax Commission\n\nand shall continue to file such quarterly claims during the period\n\nin which the establishment or entity from one of the five major\n\nsports leagues is located and performs in this state to show its\n\ncontinued eligibility for rebate payments, or until it is no longer\n\nqualified to receive rebate payments. The establishment or entity\n\nmay be audited by the Tax Commission to verify eligibility. Once\n\nthe establishment or entity is approved, an agreement shall be\n\ndeemed to exist between the establishment and this state, requiring\n\nthe continued rebate payment to be made as long as the establishment\n\nor entity retains its eligibility as defined in and established\n\npursuant to this section and within the limitations contained in the\n\nOklahoma Five Major Sports Leagues Rebate Program Act, which existed\n\nat the time of approval. An establishment or entity described in\n\nthis subsection shall be required to repay all rebate payments\n\nreceived under the Oklahoma Five Major Sports Leagues Rebate Program\n\nAct if the establishment or entity is determined by the Tax\n\nCommission to no longer have business operations in the state within\n\nthree (3) years from the beginning of the calendar quarter for which\n\nthe first rebate payment claim is filed.\n\nE. For any contract executed by an establishment or entity\n\npursuant to this act, five percent (5%) of the quarterly rebate\n\npayment amount shall be transferred by the Tax Commission to the\n\nOklahoma Quick Action Closing Fund.","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":"847f3794fd34e80935a2d70d95a37d980a2319cb51bcd479c921efc8e52454f7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3937","next":"us-ok/okla.-stat.-tit.-68-68-3952"},"notice":"GroundRules: Original legal text. Not legal advice."}