Okla. Admin. Code § 710:95-21-2
The following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Certified sponsor" means an entity or organization authorized to promote and conduct a quality event, which is incurring expenses for the promotion of such event to be conducted within the corporate limits of an eligible municipality or an unincorporated area within a county.
"Commission" means the Oklahoma Tax Commission.
"Economic impact study" means a study, which includes:
(A) A description and, if applicable, history of the quality event.
(B) Information regarding the site selection process for the quality event.
(C) An estimate of the expenses anticipated to be incurred in connection with hosting the quality event.
(D) An estimate of the total gross sales made by vendors during any period of time during which no quality event activity occurs.
(E) A detailed estimate of the anticipated increase in sales tax revenue directly attributable to the quality event.
(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.
"Eligible local support amounts" means:
(A) Any payment made by a local government entity or transfer of monies from the general fund or transfer of tax revenues derived from a locally imposed tax to a certified sponsor for the purpose of attracting, promoting, advertising, organizing, conducting or otherwise supporting a quality event, or
(B) Any direct payment made by a certified sponsor to a for-profit or nonprofit entity, other than the host community, for the purpose of attracting, promoting, advertising, organizing, conducting or otherwise supporting a quality event.
"Event history" means:
(A) Historical information on the event including past locations of the event,
(B) A description of previous attempts by the host community to secure the event,
(C) Information regarding attempts by other communities to recruit the event, and
(D) If applicable, the competitive bidding process for securing the event by the host community.
"Host community" means any county, incorporated city or town, or any combination of counties, incorporated cities or towns of the state which are authorized by their respective governing bodies to host or assist in the presentation of a quality event.
"Incremental sales tax revenue" means, the amount of additional state sales tax revenue as a result of the quality event, as determined by an economic impact study verified by the Oklahoma Tax Commission.
"New event" means a quality event which did not occur within a period of twenty-four (24) months prior to the month during which a quality event is held.
"Quality event" means:
(A) A new event or a meeting of a nationally recognized organization or its members,
(B) A new or existing event that is a national, international or world championship, or
(C) A new or existing event that is managed or produced by an Oklahoma-based national or international organization.
"Recurring event" means a quality event which occurred at least once within the twenty-four (24) months prior to the month during which a quality event is held.
"State sales tax revenue" means the proceeds from the state sales tax levy imposed pursuant to Section 1354 of Title 68 of the Oklahoma Statutes upon taxable transactions occurring as a result of the quality event, as determined by an economic impact study verified by the Oklahoma Tax Commission.
"Vendors" means those persons or business entities making taxable sales of tangible personal property or services as a result of the quality event, as determined by an economic impact study by the Oklahoma Tax Commission and, unless the context otherwise requires, shall have the same meaning as defined by Section 1352 of Title 68 of the Oklahoma Statutes.
Okla. Admin. Code § 710:95-21-2