Compilation of Rules and Regulations of the State of Georgia › Department 159 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 159-1 - FILM, MUSIC & DIGITAL ENTERTAINMENT DIVISION › Subject 159-1-1 - FILM TAX CREDIT › Rule 159-1-1-.02 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) 'Advertiser Supported Sites' means an
				internet site used for the delivery and/or exhibition of a Feature Film,
				Series, Pilot, Movies for Television, Music Video or Interactive Entertainment
				Project where the viewer is required to view and/or is otherwise exposed to
				commercial messages or ad-based interruptions during the content stream; but
				shall not include internet sites where ads appear only on the internet site
				itself via banners, or only appear prior to the content stream and not during
				the content stream.
(2)
				'Alternative Marketing Opportunities' means GDEcD approved promotions for the
				state in lieu of the inclusion of the legislated GEP Logo placement in order to
				receive the 10% uplift.
(3)
				'Applicant' means the Production Company or Qualified Interactive Entertainment
				Production Company applying to GDEcD for Film Tax Credit certification for a
				specific Project.
(4) 'Base
				Certification Letter' means a letter from GDEcD indicating that the initial
				requirements to earn the "Base Tax Credit" have been met for the specific
				project named. The Base Certification Letter shall include a unique credit
				certificate number.
(5) 'Commercial
				Advertisements' means televised announcements sponsoring or promoting ideas,
				goods, entertainment projects, or services that have achieved Multimarket
				Commercial Distribution and are aired, broadcast, or streamed via video on
				demand, including over-the-top broadcasting, subscription video on demand,
				ad-based video on demand, and transaction video on demand; individual
				television stations; groups of stations; networks; cable television stations;
				or public broadcasting stations.
(6) 'Completed Application' means a submitted
				application that includes all required information in the form and manner
				prescribed by GDEcD and as outlined in these Rules. GDEcD will not determine
				that an Applicant is eligible for certification unless Applicant has submitted
				a Completed Application that is deemed complete.
(7) 'Development' means any activity or
				expenses incurred in order to prepare the project for the preproduction phase
				of the project or production.
(8)
				'Feature Film' means, but is not limited to, a dramatic, comedic, animated, or
				documentary film, or high definition digital production with no commercial
				interruption, and intended for Multimarket Commercial Distribution to motion
				picture theaters, directly to the home video and/or DVD markets, cable
				television, premium cable, broadcast television, video on demand, Streaming
				Services, or Advertiser Supported Sites.
(9) 'Film Tax Credit' means the tax credits
				allowed pursuant to the Georgia Entertainment Industry Investment Act, O.C.G.A.
				§
									48-7-40.26, as amended.
(a) The 'Base Tax Credit' means the 20% tax
				credit for Projects that meet the minimum investment threshold in a qualified
				production, as certified by GDEcD; and
(b) The 'Georgia Entertainment Promotion Tax
				Credit' ("GEP Tax Credit" or "GEP Uplift") means the additional 10% tax credit
				which may be obtained for projects as outlined in the Act and Rule
				159-1-1-.07.