1. (a) Contents of claim. As soon as practicable after the end of the first complete calendar quarter following the start date, the qualified establishment shall file a claim for payment with the Commission. The claim, on forms prescribed by the Commission, shall include:
2. (1) Name of qualified establishment;
3. (2) Identification number of qualified establishment;
4. (3) Period for which claim is filed;
5. (4) Actual number of sports-league jobs during period of claim;
6. (5) Actual gross payroll of sports-league jobs during period of claim;
7. (6) Net benefit rate; and
8. (7) Amount claimed for period.
9. (b) Forfeiture conditions.
10. (1) If a qualified establishment fails to file any claims within one (1) year of the start date, the Commission shall dismiss the qualified establishment from the Oklahoma Five Major Sports Leagues Rebate Program (Program).
11. (2) If a qualified establishment files at least one claim but then fails to file another claim within two (2) years of its most recent claim, the Commission may, after consulting with the Department, dismiss the qualified establishment from the Program.
12. (3) Dismissal from the Program results in forfeiting the right to receive rebate payments based on that contract.
13. (c) Verification of claim. The Commission shall verify the actual gross payroll utilizing information available to the Commission from all resources. All qualified establishments are required to retain documentation to verify the sports-league jobs and rebate amounts claimed. Documents retained shall include all employee names, social security numbers, original hire dates, termination dates, individual wages drawn for each month, and copies of claim forms for the duration of the contract. These records shall be retained for a minimum of three (3) years after the final rebate payment is received by the qualified establishment. In the event the Commission is unable to verify the gross payroll, the Commission may request additional information or documentation from the qualified establishment or may request the qualified establishment revise its claim to match the amount verified by the Commission. If the qualified establishment fails to provide additional information or revise its claim within thirty (30) days of the Commission’s request, the Commission may adjust the claim accordingly.
14. (d) Payment of claim. Except as provided in OAC 710:85-13-7, a qualified establishment whose claim has been approved by the Commission shall receive a warrant in an amount not to exceed the net benefit rate multiplied by the actual verified gross payroll for sports-league jobs for the calendar quarter for which the claim is filed.
15. (e) Amount of claim. The amount of payment shall be equal to the net benefit rate multiplied by the actual gross payroll of sports-league jobs for a calendar quarter as verified by the Oklahoma Employment Security Commission. However, the total yearly (or four (4) consecutive quarters) rebate payments shall not cumulatively exceed $10,000,000 in any single year for the entire contract.
16. (f) Procedure when claim cannot be verified or is revised. The following shall apply when a claim cannot be verified or is revised by the Commission.
17. (1) The qualified establishment may, within sixty (60) days after the mailing of notification of action by the Commission, file with the Commission a protest under oath, signed by an officer/member or a duly authorized representative or agent of the qualified establishment setting out:
18. (A) A statement of each error alleged to have been committed by the Commission that is protested;
19. (B) A statement of the qualified establishment's disagreement with such action; and
20. (C) Supporting documentation relied on by the qualified establishment in support of its claim.
21. (2) If the qualified establishment fails to file a written protest within the sixty (60) days, then the action of the Commission shall become final and no appeal will be entertained.
22. (3) A protest to the action of the Commission filed by a qualified establishment shall be governed by OAC 710:1-5-21 through 710:1-5-49.

Added at 42 Ok Reg, Number 20, effective 7-15-25