justicedao/ipfs_state_laws huggingface dataset:
951-002-0001 Definitions (1) “Qualifying film or television production” means a movie produced for release to theaters, video or the internet or a television movie or one or more episodes of a single television series, or a media production services project produced by a local media production services company, the production of which will result in the spending of at least $1 million directly to Oregon resident vendors or for work done in Oregon. “Qualifying film or television production” does not include the production of a commercial or one or more segments of a newscast or sporting event. (2) “OPIF” means Oregon Production Investment Fund created by ORS 284.367. (3) “OFVO” means the Oregon Film & Video Office created by ORS 284.305. (4) “Filmmaker” means a person who owns a television or film production company. (5) “Local filmmaker” means a person who owns a television or film production company that has its principal place of business in this state. (6) “Local media production services company” means a media production services company that has its principal place of business in this state. (7) “Media production services” includes postproduction services and interactive video game development. “Media production services” does not include the production of a commercial or one or more segments of a newscast or sporting event. (8) “Media production services company” means a person who is engaged in media production services. (9) "Principal place of business" means the office, in or out of this state, where the principal executive offices of a domestic or foreign corporation are located and where the company identifies as its singular “corporate headquarters.” Statutory/Other Authority: ORS 284.335 & 284.368 Statutes/Other Implemented: ORS 284.367 & 284.368 History: FVO 1-2017, f. & cert. ef. 5-2-17 FVO 4-2004, f. & cert. ef. 11-26-04
951-002-0005 Program Application A person proposing to produce a qualifying film or television production and wishing to receive a production spending rebate from the OPIF with respect to the production shall submit an application to the Oregon Film and Video Office for an eligibility determination. Unless otherwise permitted by the OFVO, the application must be submitted prior to the commencement of production. Incomplete applications will not be accepted. Statutory/Other Authority: ORS 284.335 & 284.368 Statutes/Other Implemented: ORS 284.367 & 284.368 History: FVO 1-2017, f. & cert. ef. 5-2-17 FVO 1-2007, f. & cert. ef. 6-1-07 FVO 4-2004, f. & cert. ef. 11-26-04
951-003-0000 Purpose (1) These rules specify the procedures for Oregon Film and Video Office certification of tax credits arising from contributions to the Oregon Production Investment Fund, as authorized by ORS 315.514. (2) The Oregon Production Investment Fund tax credits were authorized by the 2003 legislature to: (a) Encourage taxpayers to make contributions to the Oregon Production Investment Fund by providing a financial return for qualified contributions. (b) Encourage film and television production in Oregon by providing incentives in the form of production spending rebates, from the Oregon Production Investment Fund, to qualifying productions. (c) Strengthen Oregon’s film and video industry infrastructure by bringing in more production spending to this sector of the economy. Statutory/Other Authority: ORS 284.335 & 315.514 Statutes/Other Implemented: ORS 315.514 History: FVO 4-2004, f. & cert. ef. 11-26-04
951-003-0001 Definitions (1) “Tax credit” means certification of an amount for credit by the OFVO under ORS 315.514 and these administrative rules and arising from a qualifying contribution. (2) “Oregon Production Investment Fund” means the fund created by ORS 284.367. (3) “Qualifying contribution” means a contribution made by a taxpayer to the Oregon Production Investment Fund and for which an application, in the form designated by the OFVO, is submitted for a tax credit. (4) “Tax credit certificate” means a certificate issued by the OFVO to a taxpayer evidencing a tax credit. (5) “OFVO” means the Oregon Film and Video Office. Statutory/Other Authority: ORS 284.335 & 315.514 Statutes/Other Implemented: ORS 315.514 History: FVO 1-2019, amend filed 08/26/2019, effective 08/26/2019 FVO 4-2004, f. & cert. ef. 11-26-04
951-003-0010 Auctions (1) OFVO will conduct at least one (1) auction of tax credits in any calendar year in coordination with the Department of Revenue and utilizing their system. (2) The Oregon Film Office will publicize any auction via its emailed newsletter and online platforms, including but not limited to the OregonConfluence.com and @OregonFilm on Facebook. (3) Auctions will be administered by the Department of Revenue and all bids and payments resulting from the auction will be sent to, collected and collated by the Department of Revenue. It is currently expected that all auctions will be carried out online utilizing the Department of Revenue’s online system. (4) Questions specifically about the mechanics of the auction and bids made during the auction that are sent during the auction itself will be passed along to the Department of Revenue as administrator of the auction. OFVO will answer the questions it deems appropriate and aid in the administration of questions poised and other communications with clients participating in the auction. (5) Auctions will have a specified time period from the official opening time for the acceptance of bids and the time at which the last bid will be accepted. Any bids tender outside of these specified times will not be accepted or allowed. (6) All bidders must send, mail or personally deliver a money order, certified or cashier’s check made out to the Oregon Department of Revenue in the exact total amount of their bid to specified Department of Revenue offices throughout the state within a specified time period after the auction officially closes in order for their bid to be considered as final. (7) If the sum of all the bids made during the auction exceed the amount of tax credits available for sale, then winning bids will be determined by the following criteria, in this order: (a) Payment for full amount of bid is physically received by the Department of Revenue within the timeframe specified after the auction officially closes; (b) Highest value bids; (c) Earliest timestamped bids; (8) Unsuccessful bidders will have their certified or cashier’s checks returned to them via US Mail after winning bids are determined via criteria in (7)(a) through (c). Statutory/Other Authority: ORS 284.335 & ORS 315.514 Statutes/Other Implemented: ORS 315.514 History: FVO 1-2019, adopt filed 08/26/2019, effective 08/26/2019
951-003-0020 Issuing of Certificates (1) The final determination of the winning bids not exceeding the total amount of tax credits available for sale will be made by the Department of Revenue and delivered to OFVO within fourteen (14) calendar days of the official closing date of the auction. (2) This list of winning bids shall include the following information: (a) Winning bidder’s name; (b) winning bidder’s mailing address; (c) total amount of $500 tax credit increments purchased; (d) total amount of winning bid paid via certified or cashier’s check; (e) any other information that the Department of Revenue deems necessary for OFVO to issue certificates. (3) Based on the list of winning bids, the Oregon Film & Video office will generate certificates for each qualified contributor. (4) Certificates will include the following information: (a) Purchaser’s name; (b) Purchaser’s mailing address; (c) Number of increments purchased; (d) Amount bid per increment; (e) Total qualified contribution amount; (f) Total tax credit amount. (5) The Oregon Film and Video office will send out certificates to all winning bidders via US Mail within thirty (30) days of receiving the final winning bidder list from the Department of Revenue. (6) The Oregon Film and Video office will respond to questions about the tax credit certificates and record and replace any certificates that have gone missing or are reported as lost by the certificate holder. Statutory/Other Authority: ORS 284.335 & ORS 315.514 Statutes/Other Implemented: ORS 315.514 History: FVO 1-2019, adopt filed 08/26/2019, effective 08/26/2019
951-004-0000 Purpose The purpose of these rules is to provide guidance for the administration of the Greenlight Oregon Labor film and television production rebates as authorized by Oregon Laws 2005, chapter 559. The Greenlight Oregon Labor Rebate Program was authorized by the 2005 legislature to encourage film and video production in Oregon, thereby increasing job opportunities for Oregonians in the film and video industry and bringing additional production spending into the state. Statutory/Other Authority: ORS 284.335 & OL 2005 & ch 559 Statutes/Other Implemented: OL 2005 & ch 559 History: FVO 2-2006, f. & cert. ef. 11-17-06
951-004-0001 Definitions (1) “Actual Expenses” means costs paid in Oregon for pre-production, principal photography, production or postproduction in Oregon of a Qualifying Film Production, including but not limited to the purchase or rental cost of equipment, food, lodging, real property and permits and payments made for salaries, wages and benefits for work done in Oregon. (2) “OFVO” means the Oregon Film & Video Office created by ORS 284.305. (3) “Qualifying Film Production” means a film or television production that occurs primarily in Oregon of: one or more commercials; one or more episodes of a television show; or a movie to be released in theatres, on video, on television, over the internet or over any other distribution channel. (4) “Qualifying Compensation” means wages paid by an employer to an employee for services performed in Oregon in connection with a Qualifying Film Production. Statutory/Other Authority: ORS 284.335 & OL 2005 & ch 559 Statutes/Other Implemented: OL 2005 & ch 559 History: FVO 2-2006, f. & cert. ef. 11-17-06
951-004-0002 Application for Certification A person proposing to produce a Qualifying Film Production and wishing to receive a labor rebate with respect to the production shall submit an application to the Oregon Film and Video Office for certification. The application must be in a form designated by OFVO and submitted within 10 business days of commencement of pre-production in Oregon. Statutory/Other Authority: ORS 284.335 & OL 2005 & ch 559 Statutes/Other Implemented: OL 2005 & ch 559 History: FVO 2-2006, f. & cert. ef. 11-17-06
951-004-0003 Greenlight Oregon Labor Rebate Certification (1) After receipt of an application for certification, the OFVO will review the application to determine if the proposed Qualifying Film Production satisfies the following certification requirements: (a) OFVO determines that it is reasonably likely that the applicant will incur Actual Expenses of at least $1 million that are related to the Qualifying Film Production proposed by the applicant; (b) If the Qualifying Film Production proposed by the applicant consists of one or more episodes of a television series, the Actual Expenses are associated with production that comprises no more than a single season of episodes; (c) If the Qualifying Film Production proposed by the applicant consists of one or more commercials, the Actual Expenses are to be incurred within a single year; and (d) If the Qualifying Film Production proposed by the applicant consists of a movie or other film production not described in sections (1) or (2) above, the Actual Expenses are associated with that movie or other film production; (e) The Qualifying Film Production meets the requirements of OAR 951-004-0004. (2) If the OFVO determines that the Qualifying Film Production proposed by the applicant satisfies the certification requirements set forth in section (1) of this rule, the OFVO will pre-certify the rebate pending verification that the withholding required has been paid. The OFVO will send a written certificate evidencing the pre-certification to the applicant and a copy of the pre-certificationto the Oregon Department of Revenue. (3) The Oregon Department of Revenue will verify that the taxes required under OAR 951-004-0004 have been paid and will inform the OFVO of the Qualifying Film Production’s compliance with the rule. (4) Upon verification from the Department of Revenue that the Qualifying Film Production has paid the required taxes, the OFVO will finalize the certification and issue a final certificate to the Qualifying Film Production showing the amount of the Greenlight Oregon Labor Rebate. The Department of Revenue will issue payment for the Labor Rebate amount shown on the final certificate. Statutory/Other Authority: ORS 284.335 & 2005 OL Ch. 559 Statutes/Other Implemented: 2005 OL Ch. 559 History: FVO 1-2011, f. 12-15-11, cert. ef. 1-1-12 FVO 2-2006, f. & cert. ef. 11-17-06
951-004-0004 Greenlight Oregon Labor Rebate: Withholding and Reporting (1) A person issued a written pre-certification under OAR 951-004-003 must: (a) Withhold from qualifying compensation and remit to the Oregon Department of Revenue a minimum aggregate withholding of 6.2% of the total qualifying compensation using payroll reporting procedures found in ORS 316.162 to 316.221 and related rules. (b) Send a written report to the OFVO specifying: (A) The total amount of Qualifying Compensation paid by the person for the period; (B) The names, taxpayer identification numbers, amounts of qualifying compensation, and withholding made for each employee receiving Qualifying Compensation during which period the Qualifying Film Production was produced; (C) Copies of the Oregon Form OQ and Oregon Form 132 reported for the Qualifying Film Production for the period; (D) Copies of unemployment insurance tax returns for states other than Oregon if the employees upon which Oregon withholding was made are not included on the Oregon Form 132 for the period; and (E) Any other information required by the OFVO. (2) The written report required in subsection (1)(b) of this rule is due by the 31st of each month following regular quarterly payroll tax reporting periods, or within 30 days following the completion of the Qualifying Film Production, whichever is earlier. (3) Notwithstanding subsection (1)(a) of this rule, a Qualifying Film Production may use a third-party payroll reporting service to pay the Qualifying Compensation and withhold appropriately on behalf of the Qualifying Film Production. (a) If the Qualifying Film Production engages another company to pay the Qualifying Compensation and withhold the tax, the Qualifying Film Production must inform the OFVO of the name and tax identification numbers of the entity retained before any Qualifying Compensation is paid on behalf of the Qualifying Film Production. (b) To use the compensation paid by the third-party payroll reporting service to qualify as Qualifying Compensation for the certificate holder, the Qualifying Film Production must provide copies of the payroll reports that reflect the same information as is required in subsection (1)(b) of this rule for the entity retained to pay the qualifying compensation and the tax on behalf of the Qualifying Film Production. (c) If the third-party payroll reporting service retained by the Qualifying Film Production has not reported and remitted the tax in full, the Qualifying Film Production may not use the compensation paid to employees to qualify for the Greenlight Oregon Labor Rebate. Statutory/Other Authority: ORS 284.335 & 2005 OL Ch. 559 Statutes/Other Implemented: 2005 OL Ch. 559 History: FVO 1-2011, f. 12-15-11, cert. ef. 1-1-12 FVO 2-2006, f. & cert. ef. 11-17-06
951-005-0000 Purpose The purpose of these rules is to provide guidance for the payment of rebates from the Greenlight Oregon Labor Rebate Fund as authorized by Oregon Laws 2005, chapter 559. The Greenlight Oregon Labor Rebate Fund was authorized by the 2005 legislature to encourage film and video production in Oregon, thereby increasing job opportunities for Oregonians in the film and video industry and bringing additional production spending into the state. Statutory/Other Authority: ORS 284.335 & OL 2005 & ch 559 Statutes/Other Implemented: OL 2005 & ch 559 History: FVO 1-2006, f. & cert. ef. 11-17-06
951-005-0001 Definitions (1) “Actual Expenses” means the costs paid in Oregon for principal photography, production or postproduction in Oregon of a Qualifying Film Production, including but not limited to the purchase or rental cost of equipment, food, lodging, real property and permits and payments made for salaries, wages and benefits for work in Oregon. (2) “Commercial” means a moving image production created to advertise a product or service. (3) “Qualifying Compensation” means wages paid by an employer to an employee for services performed in Oregon in connection with a Qualifying Film Production. (4) “Qualifying Film Production” means a production that occurs primarily in Oregon of: one or more commercials; one or more episodes of a television show; or a movie to be released in theatres, on video, on television, over the internet or over any other distribution channel. “Qualifying film or television production” does not include the production of one or more segments of a newscast or sporting event. (5) “OFVO”, or “Oregon Film & Video Office” means the Oregon Film & Video Office created by ORS 284.305. Statutory/Other Authority: ORS 284.335 & OL 2005 & ch 559 Statutes/Other Implemented: ORS 284.367 & OL 2005 & ch 559 History: FVO 1-2006, f. & cert. ef. 11-17-06
951-005-0002 Payment of rebates (1) Upon completion of the qualifying film production for which a certificate was issued the OFVO shall verify the actual expenses supporting a claim. The qualifying production must: (a) Submit to the OFVO an appication for a rebate within the following time frames: (A) A feature film or television episode or series — 30 days from completion work in Oregon on the qualifying film production; (B) A commercial — on or before January 31 of the year following the year in which the commercials were produced. (b) Submit to the OFVO, after completion of the work in Oregon on the qualifying film production, financial and other records sufficient to verify that the production satisfied the minimum expenditure requirement for a rebate; (c) Authorization for the OFVO to deduct from the rebate the costs reasonably incurred by the OFVO in verifying the production expenditures in Oregon, including but not limited to, the costs incurred by OFVO in obtaining an outside accounting review, audit, or both, of the financial and other records evidencing the expenditures. The OFVO will usually submit the expenditure documentation to an outside accounting firm for a review after the OFVO has completed its review. Based on the advice of the outside accounting firm, the OFVO may require an audit of the production’s financial records. (2) If the OFVO is unable to verify actual expenses of a minimum of $1 million, the office may decline to pay a labor rebate to the certificate holder. Statutory/Other Authority: ORS 284.335 & 284.368 Statutes/Other Implemented: ORS 284.367 & 284.368 History: FVO 1-2006, f. & cert. ef. 11-17-06
951-006-0000 Purpose The purpose of these rules is to provide guidance for the administration of the portion of the Oregon Production Investment Fund that is to be used for film and television production expense reimbursement for local filmmakers and local media production services companies as authorized by ORS 284.368(3). Statutory/Other Authority: ORS 284.335 & 284.368 Statutes/Other Implemented: ORS 284.367 & 284.368 History: FVO 1-2016, f. & cert. ef. 6-21-16 FVO 2-2009, f. 11-12-09 cert. ef. 1-1-10
951-006-0001 Definitions (1) “Qualifying film or television production” means a movie produced for release to theaters, video or the Internet or a television movie or one or more episodes of a single television series, or a media production services project produced by a local media production services company, the production of which will result in the spending of at least $75,000.00 directly to Oregon resident vendors or for work done in Oregon. “Qualifying film or television production” does not include the production of a commercial or one or more segments of a newscast or sporting event. (2) “L-OPIF” means the part of the Oregon Production Investment Fund created by ORS 284.367 that is to be used to provide expense reimbursement for local film makers and local media production services companies pursuant to ORS 284.367(4). (3) “Filmmaker” means a person who owns a television or film production company. (4) “Local filmmaker” means a person who owns a television or film production company that has its principal place of business in this state. (5) “Local media production services company” means a media production services company that has its principal place of business in this state. (6) “Media production services” includes postproduction services and interactive video game development. “Media production services” does not include the production of a commercial or one or more segments of a newscast or sporting event. (7) “Media production services company” means a person who is engaged in media production services. (8) “Resident of this state” has the meaning given that term in ORS 316.027. (9) “OFVO” means the Oregon Film & Video Office created by ORS 284.305. (10) "Principal place of business" means the office, in or out of this state, where the principal executive offices of a domestic or foreign corporation are located and where the company identifies as its singular “corporate headquarters.” Statutory/Other Authority: ORS 284.335 & 284.368 Statutes/Other Implemented: ORS 284.368 History: FVO 1-2022, amend filed 03/28/2022, effective 03/28/2022 FVO 1-2016, f. & cert. ef. 6-21-16 FVO 2-2009, f. 11-12-09 cert. ef. 1-1-10
951-006-0005 Program Application A local filmmaker proposing to produce a qualifying film or television production or a local media production services company that wishes to receive reimbursement for production spending from the iOPIF with respect to the production shall submit an application to the OFVO for an eligibility determination. Unless otherwise permitted by the OFVO, the application must be submitted prior to the commencement of production. Incomplete applications will not be accepted. Statutory/Other Authority: ORS 284.335 & 284.368 Statutes/Other Implemented: ORS 284.368 History: FVO 1-2016, f. & cert. ef. 6-21-16 FVO 2-2009, f. 11-12-09 cert. ef. 1-1-10
951-007-0000 Purpose The purpose of these rules is to provide guidance for the administration of the portion of the Oregon Production Investment Fund that is to be used for film and television production expense reimbursement for regional production work as authorized by ORS284.368(4). Statutory/Other Authority: ORS284.368(4) Statutes/Other Implemented: ORS284.368(4) History: FVO 2-2017, f. & cert. ef. 5-2-17
951-007-0005 Program Application A filmmaker or local filmmaker proposing to produce a qualifying film or television production or a local media production services company that wishes to receive reimbursement for production spending from rOPIF with respect to the production shall submit an application to the OFVO for an eligibility determination. Unless otherwise permitted by the OFVO, the application must be submitted prior to the commencement of production. Incomplete applications will not be accepted. Statutory/Other Authority: ORS284.368(4) Statutes/Other Implemented: ORS284.368(4) History: FVO 2-2017, f. & cert. ef. 5-2-17