1. (a) Application for recognition. Within sixty (60) days of the adoption date of the ordinance or resolution designating a quality event, which must be adopted not later than thirty (30) days prior to the initial date of the designated quality event, the host community must submit an electronic application requesting recognition as a quality event to the Oklahoma Tax Commission . The date the complete application, including all documents listed in subsection (b), is received by the Tax Commission is deemed the date of the application. The burden shall be on the applicant to ensure all application documents are received by the Tax Commission within the designated timeframe.

2. (b) Application requirements. The application for recognition must be submitted electronically to qualityevents@tax.ok.gov, and include the following:

   1. (1) Application Form. A completed Form TP-10, which is available online at tax.ok.gov;
   2. (2) Ordinance or resolution. A copy of the ordinance or resolution designating the quality event;

   3. (3) Economic impact study. The economic study must include the following information:

      1. (A) A description and, if applicable, history of the quality event.
      2. (B) Information regarding the site selection process for the quality event.
      3. (C) An estimate of the expenses anticipated to be incurred in connection with hosting the quality event which specifically categorizes the type of expenses, such as advertising, anticipated to be incurred along with the estimated costs associated therewith.
      4. (D) An estimate of the total gross sales made by vendors during any period of time during which no quality event activity occurs.
      5. (E) A detailed estimate of the anticipated increase in sales tax revenue directly attributable to the quality event.
      6. (F) The general economic impact likely to occur as a result of the preparation for, occurrence of and activity occurring in connection with the dissolution of, a quality event; and,

   4. (4) Event history. The event history must include the following information:

      1. (A) Historical information on the event including past locations of the event,
      2. (B) A description of previous attempts by the host community to secure the event,
      3. (C) Information regarding attempts by other communities to recruit the event, and
      4. (D) If applicable, the competitive bidding process for securing the event by the host community. [68 O.S. § 4303]
3. (c) Ineligibility for quality event recognition. The Tax Commission shall not consider any application for quality event recognition which is not submitted within the statutory timeframe outlined in this Section.

Added at 29 Ok Reg 1478, eff 6-25-12

Amended at 31 Ok Reg 2453, eff 9-12-14

Amended at 32 Ok Reg 1411, eff 8-27-15

Amended at 36 Ok Reg 1249, eff 8-11-19

Amended at 38 Ok Reg 1578, eff 9-1-21

Amended at 39 Ok Reg 2303, eff 9-11-22

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