HB 1039 Summary

• Amends Oklahoma law regarding special event permits by modifying the definition of "special event" to exclude registered farmers markets that sell nonpotentially hazardous farm food products and whole-shell eggs on a regularly scheduled basis.

• Requires promoters or organizers of special events to submit permit applications to the Oklahoma Tax Commission at least 20 days prior to an event, with a $50 application fee payable to the State Treasurer's General Revenue Fund.

• Allows annual special events held during the same 30-day period each year to request reduced responsibilities, limiting their obligations to submitting a permit application, providing vendor forms, and submitting a vendor list within 15 days of the event.

• Establishes that special event vendors must collect and remit sales tax either to the event promoter or directly to the Tax Commission within 15 days of the event's conclusion, with interest charged on late filings.

• Takes effect July 1, 2013, with an emergency clause declaring immediate effectiveness upon passage and approval.