1. (a) Outline and required documentation. Within one hundred and twenty (120) days from the conclusion of the quality event the host community must submit electronically to qualityevents@tax.ok.gov, supporting billing or contractual obligations to pay and payment information detailing the total amount of eligible local support amounts for purposes of determining the amount of incremental state sales tax revenue that may be paid to the host community in which a quality event occurred. Acceptable "payment information" shall include a receipt of payment issued by the recipient, copy of payment instrument, credit card statement, or bank statement evidencing payment of eligible local support. The burden shall be on the applicant to ensure all documentation is received by the Tax Commission within the designated timeframe.
2. (b) Payment verification. The Commission must verify the amount of eligible local support amounts prior to making any payment to the host community.

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

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