Okla. Admin. Code § 150:165-1-2
The following words and terms, when used in this Subchapter shall have the following meaning, unless the context clearly indicated otherwise:
"Act" or "this act" means the Oklahoma Tourism Development Act found in 68 O.S. § 2391- §2397;
"Agreement" means an agreement entered into pursuant to Section 2396 of Title 68 of the Oklahoma Statutes, by and between the Director of the Oklahoma Department of Commerce and an approved company, with respect to a tourism attraction project.
"Approved company" means any eligible company or companies seeking to undertake a tourism attraction project and is approved by the Director pursuant to the Act.
"Approved costs" means:
(A) obligations incurred for labor and to vendors, contractors, subcontractors, builders and suppliers in connection with the acquisition, construction, equipping and installation of a tourism attraction project,
(B) the costs of acquiring real property or rights in real property in connection with a tourism attraction project, and any costs incidental thereto,
(C) the costs of contract bonds and of insurance of all kinds that may be required or necessary during the course of the acquisition, construction, equipping and installation of a tourism attraction project which is not paid by the vendor, supplier, contractor, or otherwise provided,
(D) all costs of architectural and engineering services including, but not limited to, estimates, plans and specifications, preliminary investigations, and supervision of construction and installation, as well as for the performance of all the duties required by or consequent to the acquisition, construction, equipping and installation of a tourism attraction project,
(E) all costs required to be paid under the terms of any contract for the acquisition, construction, equipping and installation of a tourism attraction project,
(F) all costs required for the installation of utilities in connection with a tourism attraction project including, but not limited to, water, sewer, sewage treatment, gas, electricity and communications, and including off-site construction of utility extensions paid for by the approved company, and
(G) all other costs comparable with those described in this paragraph.
"Director" means the Executive Director of the Oklahoma Department of Commerce or the Director's designated representative.
"Eligible company" means any corporation, limited liability company, partnership, sole proprietorship, business trust or any other entity, operating or intending to operate a tourism attraction project, whether owned or leased, within this state that meets the standards promulgated by the Director pursuant to this Act and, with respect to an Entertainment District, includes any such entity that will acquire, construct, develop, equip, install, expand or operate all or any portion of the Entertainment District, whether owned or leased.
"Entertainment District" means a mixed-use planned development project, with approved costs of one million dollars ($1,000,000.00) or more in the aggregate, encompassing more than one hundred thousand (100,000) square feet and including an entertainment or recreational component and at least three of the following categories, which may or may not be anticipated to be completed in multiple phases:
(A) retail;
(B) housing;
(C) office;
(D) restaurants;
(E) hotel, regardless of whether the hotel is a destination hotel;
(F) grocery;
(G) brewery facilities for a small brewer (as defined in the Oklahoma Alcoholic Beverage Control Act, Section 1-103 of Title 37A of the Oklahoma Statutes); or
(H) structured parking.
"Entertainment District Tenant Party" means any corporation, limited liability company, partnership, sole proprietorship, business trust or any other entity operating within a tourism attraction project that is an Entertainment District pursuant to a lease or similar agreement with an approved company or otherwise.
"Final approval" means the action taken by the Director authorizing the eligible company to receive inducements under this Act.
"Increased state sales tax liability" means that portion of an approved company's reported state sales tax liability resulting from taxable sales of goods and services to its customers at the tourism attraction which exceeds the reported state sales tax liability for sales to its customers for the same month in the calendar year immediately preceding the certification as an approved company or an Entertainment District Tenant Party, as applicable;
"Inducements" means the sales tax credit or incentive payment as prescribed in this Act.
"Preliminary approval" means the action taken by the Director conditioned upon final approval by the Director upon satisfaction by the eligible company of the requirements of the Act.
"Tourism Attraction" means a cultural or historical site; a recreational or entertainment facility; an area of natural phenomenon or scenic beauty; a theme park; an amusement or entertainment park; an indoor or outdoor play or music show; a botanical garden, or a cultural or educational center, a destination hotel whose location and amenities, including but not limited to upscale dining, recreation and entertainment, make the hotel itself a destination for tourists, or an Entertainment District. A tourism attraction shall not include:
(A) lodging facilities, unless the facilities constitute a portion of a tourism attraction project and represent less than fifty percent (50%) of the total approved costs of the tourism attraction project, or the lodging facilities are a part of a destination hotel or an Entertainment District,
(B) facilities that are primarily devoted to the retail sale of goods, unless the goods are created at the site of the tourism attraction project, if the sale of goods is incidental to the tourism attraction project, or such facilities are a part of an Entertainment District.
(C) facilities that are not open to the general public, unless such facilities are a part of an Entertainment District wherein a substantial portion of the Entertainment District is open to the general public, as determined by the Executive Director,
(D) facilities that do not serve as a likely destination where individuals who are not residents of this state would remain overnight in commercial lodging at or near the tourism attraction project, unless such facilities are a part of an Entertainment District,
(E) facilities owned by the State of Oklahoma or a political subdivision of this state, or
(F) facilities established for the purpose of conducting legalized gambling. However, a facility regulated under Section 200 et seq. of Title 3A of the Oklahoma Statutes shall be a tourism attraction for purposes of the Oklahoma Tourism Development Act for any approved project as meeting the definition of a Tourism Attraction or for an approved project relating to pari-mutuel racing at the facility and not for establishing a casino or for offering casino-style gambling.
"Tourism attraction project" or "project" means the acquisition, including the acquisition of real estate by leasehold interest with a minimum term of ten (10) years, construction, and equipping of a tourism attraction, and the construction and installation of improvements to facilities necessary or desirable for the acquisition, construction, and installation of a tourism attraction, including, but not limited to: surveys, and installation of utilities, which may include water, sewer, sewage treatment, gas, electricity, communications, and similar facilities, and off-site construction of utility extensions to the boundaries of the real estate on which the facilities are located, all of which shall be used to improve the economic situation of the approved company in a manner that shall allow the approved company to attract tourists.
Okla. Admin. Code § 150:165-1-2