{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-4305","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-4305","heading":"Eligible local support","body":"A. The host community shall provide to the Oklahoma Tax\n\nCommission detailed information disclosing the total amount of\n\neligible local support amounts for purposes of determining the\n\namount of incremental state sales tax revenue that may be paid to a\n\nhost community in which a quality event occurs.\n\nB. The Tax Commission shall verify the amount of eligible local\n\nsupport amounts prior to making any payment to a host community.\n\nC. After the conclusion of an event, the host community shall\n\nprovide information related to the event, such as attendance\n\nfigures, financial information or other public information held by\n\nthe host community that the Tax Commission considers necessary to\n\nevaluate the actual economic impact of the event.\n\nD. The Tax Commission shall compare the total amount of\n\neligible local support amounts with the total amount of incremental\n\nstate sales tax revenues remitted by vendors, such revenues to be\n\nestablished through the economic impact study.\n\nE. If the Tax Commission determines through an analysis of the\n\neconomic impact study that the total amount of incremental state\n\nsales tax revenues is zero, no payment shall be made to a host\n\ncommunity.\n\nF. If the Tax Commission determines through an analysis of the\n\neconomic impact study that the total amount of incremental state\n\nsales tax revenues is greater than zero, but less than the total\n\namount of eligible local support amounts, the Tax Commission shall\n\nmake payment, subject to the limitations of subsection I of this\n\nsection, to the host community of the quality event in an amount\n\nequal to the incremental state sales tax revenues.\n\nG. If the Tax Commission determines through an analysis of the\n\neconomic impact study that the total amount of incremental state\n\nsales tax revenues is at least equal to the amount of eligible local\n\nsupport amounts, the Tax Commission shall make payment, subject to\n\nthe limitations of subsection I of this section, to the host\n\ncommunity in which the quality event occurs in an amount equal to,\n\nbut not greater than, the eligible local support amounts.\n\nH. No payment shall be made to any host community from a source\n\nother than the incremental state sales tax revenues, if any, derived\n\nfrom state sales tax remittances of vendors as a result of the\n\nquality event, as determined by an economic impact study verified by\n\nthe Oklahoma Tax Commission.\n\nI. No payment shall be made to any host community in excess of\n\nTwo Hundred Fifty Thousand Dollars ($250,000.00) for a single\n\nquality event regardless of the amount of eligible local support\n\npaid by the host community.","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":"c8d70244ef8145e2c0d2c1c451d5aae4d220551814360869914f39142a16ca2d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-4304","next":"us-ok/okla.-stat.-tit.-68-68-4306"},"notice":"GroundRules: Original legal text. Not legal advice."}