California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 1 - California Film and Television Tax Credit Program › Section 5500 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Applicant" is
				any corporation, partnership, limited partnership, limited liability company
				(LLC) or other entity or individual that is principally engaged in the
				production of the "qualified motion picture" and that controls the film or
				television program during pre-production, production and post-production. The
				applicant is the qualified taxpayer that upon final approval will receive the
				tax credit certificate.
(b) "Basic
				Cable" means non-broadcast television programming that is transmitted to the
				viewer via cable, satellite, wireless, or internet protocol for a basic
				subscription fee, as opposed to a separate channel or group of channels for
				which the viewer pays a separate per program or per channel fee (which fee is a
				substantial charge relative to other charges made to the subscriber).
(c) "California Film Commission" (CFC) is a
				state entity established and described in Government Code sections
				14998 et.
				seq. that among other functions facilitates and promotes motion picture and
				television production in the State of California.
(d) "Credit Allocation Letter" is the
				document issued by the California Film Commission reserving an amount of tax
				credits to an applicant having a "qualified motion picture" based on an
				estimate of "qualified expenditures".
(e) "Director" is the person or persons
				identified and described in Government Code section
				14998.3
				and also called Director of the Film Commission, Director of the Commission, or
				Director of the Office.
(f)
				"Feature Film" means a production of a film intended for commercial
				distribution to a motion picture theater, directly to the home video market, or
				via the Internet that has a running time of at least seventy-five (75) minutes
				in length.
(g) "Hiatus" means a
				break or interruption in the continuity of work.
(h) "Miniseries" means a motion picture based
				on a single theme or storyline which is resolved within the piece. A miniseries
				consists of two or more episodes with a total running time of at least three
				broadcast hours (at least 150 program minutes).
(i) "Movie of the Week," which may also be
				known as "MOW" or "made for television movie," is defined as a motion picture
				produced for initial exploitation on television, which contains a scripted
				storyline requiring a minimum of 75 program minutes in length, broadcast in one
				part.
(j) "Principal Photography"
				means the phase of production during which the motion picture is actually shot,
				as distinguished from preproduction and post-production. Principal photography
				days refers to the number of days shot by the principal unit with the director
				and lead actors usually present. Principal photography days in California do
				not include the filming of primarily backgrounds, visual effects, action and/or
				crowd scenes by the second, stunt, or visual effects units.
(k) "Producer" means any individual who
				receives an on-screen producer credit including but not limited to any of the
				following titles: producer, co-producer, line producer, executive producer,
				co-executive producer, associate producer, supervising producer, post producer,
				or visual effects producer.
(l)
				"Production Budget" means the Budget used by the Qualified Taxpayer and
				production company and shall include but is not limited to Above-The-Line costs
				including wages, and Below-The-Line costs including post-production, insurance,
				rights, and licensing fees. Production Budget shall include wages, goods, and
				services performed and incurred within and outside of California. It does not
				include costs which are not directly associated with the preproduction,
				production or post-production of the project, such as: distribution prints and
				advertising, marketing, film festival participation, financing, or distribution
				costs such as theater rentals and DVD manufacturing.
(m) "Reality Program" means a program
				depicting real events and non-actors through actual footage which presents
				persons engaged in purportedly unscripted situations; no fictional characters
				are created.
(n) "Strip Show" means
				television programming in which three or more episodes are regularly produced
				in their entirety in one week (e.g., "Judge Judy", "Entertainment
				Tonight").
(o) "Television Season"
				means the initial exhibition of a set of television episodes lasting no less
				than six episodes and no more than 30 episodes within a period of twelve (12)
				months.
(p) "Television Series"
				also known as "episodic television," means a regularly occurring
				production.
1. New chapter
				  7.75 (sections
				  5500-5507) and section filed
				  5-29-2009 as an emergency; operative 5-29-2009 (Register 2009, No. 22). A
				  Certificate of Compliance must be transmitted to OAL by 11-25-2009 or emergency
				  language will be repealed by operation of law on the following
				  day.
2. Editorial correction of HISTORY 1 (Register 2009, No.
				  47).
3. New chapter 7.75 (sections
				  5500-5507) and section refiled
				  11-19-2009; operative 11-19-2009 (Register 2009, No. 47). A Certificate of
				  Compliance must be transmitted to OAL by 2-17-2010 or emergency language will
				  be repealed by operation of law on the following day.
4. Certificate
				  of Compliance as to 11-19-2009 order transmitted to OAL 2-3-2010; disapproved
				  by OAL on 3-18-2010 and order of repeal as to 11-19-2009 order filed on
				  3-19-2010 (Register 2010, No. 12).
5. New chapter 7.75 (sections
				  5500-5507) and section refiled
				  3-18-2010 as an emergency; operative 3-18-2010 (Register 2010, No. 12). A
				  Certificate of Compliance must be transmitted to OAL by 6-16-2010 or emergency
				  language will be repealed by operation of law on the following
				  day.
6. Certificate of Compliance as to 3-18-2010 order, including
				  amendment of section, transmitted to OAL 4-15-2010 and filed 5-19-2010
				  (Register 2010, No. 21).
7. New subsection (g) and subsection
				  relettering filed 3-16-2011; operative 4-15-2011 (Register 2011, No.
				  11).
8. Amendment of chapter heading and new article heading filed
				  4-13-2015 as an emergency; operative 4-13-2015 (Register 2015, No. 16). A
				  Certificate of Compliance must be transmitted to OAL by 10-12-2015 or emergency
				  language will be repealed by operation of law on the following
				  day.
9. Amendment of chapter heading and new article heading refiled
				  10-15-2015 as an emergency; operative 10-15-2015 (Register 2015, No. 42). A
				  Certificate of Compliance must be transmitted to OAL by 1-13-2016 or emergency
				  language will be repealed by operation of law on the following
				  day.
10. Amendment of chapter heading and new article heading
				  refiled 1-7-2016 as an emergency; operative 1-7-2016 (Register 2016, No. 2). A
				  Certificate of Compliance must be transmitted to OAL by 4-6-2016 or emergency
				  language will be repealed by operation of law on the following
				  day.
11. Certificate of Compliance as to 1-7-2016 order transmitted
				  to OAL 3-29-2016 and filed 5-11-2016 (Register 2016, No.
				  20).
Note: Authority cited: Sections
					 17053.85(e)
					 and
					 23685(e),
					 Revenue and Taxation Code; and Section
					 11152,
					 Government Code. Reference: Sections
					 17053.85
					 and
					 23685,
					 Revenue and Taxation Code; and Section
					 14998.1,
					 Government Code.