Oklahoma Administrative Code › Title 150 - Oklahoma Department of Commerce › Chapter 150 - The Oklahoma Film and Music Office › Subchapter 1 - Filmed in Oklahoma Act › Section 150:150-1-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to the definitions in the Filmed in Oklahoma Act,
				  the following terms when used in this Subchapter have the following meanings,
				  unless the context clearly indicates otherwise:
"Above-the-line personnel"
or
"ATL"
means as defined in 68 O.S. §3632. It includes individuals hired or
				  credited on screen for the Production as producers (all levels), principal cast
				  (SAG Schedule F/Run of Show or equivalent), screenwriters and the Film
				  director.
"Act"
means the Filmed in Oklahoma Act
"Application estimate"
means the estimated QPEs
				  submitted to OFMO prior to the start of principal photography.
"Commission"
means the Oklahoma Tax Commission
				  or its successor entity.
"Conditional pre-qualification"
or
"conditionally pre-qualified"
means the status or act of approval
				  being granted to a Production's Eligibility Application by OFMO.
"Department"
means the Oklahoma Department of
				  Commerce.
"Eligibility application"
means the application
				  of eligibility for the program. If the application is approved by OFMO, the
				  film is "Conditionally Pre-Qualified"
"Episodic pilot"
means a standalone episode of a
				  television series used to sell the show to a television station, television
				  network, cable television station or streaming service.
"Final application"
means the package submitted
				  to OFMO documenting all criteria for a rebate has been met and the Production
				  Company is requesting payment of a Rebate Claim. This package includes all
				  documentation reasonably necessary to prove eligibility that has not previously
				  been provided to OFMO.
"Hub location"
means the Municipality where most
				  of the principal photography conducted in Oklahoma on the film has occurred.
"Loan-out corporation"
or
"Loan-out
				  company"
means a corporation or limited liability company actively
				  registered with the Oklahoma Secretary of State to do business in this state as
				  a foreign or domestic entity used by Above-the-line personnel and Crew to
				  report payments received from the Production as Oklahoma earnings for the
				  personnel or Crew member.
"Master tradesperson"
means a skilled and
				  experienced tradesperson who instructs an Apprentice through use of practical
				  experience so the Apprentice may learn a trade, craft or profession.
"Municipality"
means an incorporated city or
				  town. If a location is not in an incorporated city or town, it is considered
				  part of the nearest incorporated city, or town.
"Office"
or
"OFMO"
means the
				  Oklahoma Film and Music Office or its successor entity.
"Oklahoma based"
means as defined in 68 O.S.
				  §3632. This term includes a business entity registered and in good
				  standing as a Domestic entity with the Oklahoma Secretary of State and that
				  files an Oklahoma income tax return.
"Oklahoma expatriate"
means a person who has
				  previously resided for at least one year, but does not currently reside, in
				  Oklahoma.
"Oklahoma resident"
means a person who is a
				  resident under the Oklahoma Tax Code at the time of hire.
"Oklahoma vendor"
means a seller, renter or
				  lessor of goods or services who charges Oklahoma sales tax under an Oklahoma
				  Sales Tax Permit on taxable transactions and is either (1) Oklahoma-Based or
				  (2) a foreign business entity with an active registration to do business in
				  Oklahoma and an Oklahoma physical location for transacting business.
"Payroll burden"
means employer-paid taxes (e.g.
				  FICA, Medicare and Unemployment Insurance) and payroll-associated payments made
				  on a specific employee's behalf by law or collective labor bargaining agreement
				  (e.g. union dues and union fringes). Payroll Burden includes the employer-paid
				  portion of health insurance for an employee, if such insurance was paid to an
				  Oklahoma-Based insurance company or obtained through a licensed Oklahoma
				  insurance broker.
"Per diem"
means fixed payments made to Crew and
				  Above-the-line personnel regardless of residency in lieu of reimbursement for
				  lodging/housing, meals and incidentals, up to a maximum of the Per Diem Rate
				  allowed for the applicable location and date in the U.S. General Services
				  Administration Per Diem Rates. This does not include car and travel stipends,
				  as these expenses are ineligible for rebate.
"Principal photography"
means the filming of
				  significant components of a Film which involve principal cast or, in the case
				  of Films that do not involve live actors, the beginning of substantive work on
				  the animation or graphics that form the Film's primary visual story.
"Production"
means a project to make a Film.
"Production budget"
means the total budgeted
				  cost of the Production.
"Production company"
means as defined in 68 O.S.
				  §3632. Eligibility and Final Applications are filed by the Production
				  Company and, unless previously agreed to in writing by the OFMO, payment of
				  approved Rebate Claims is made to the Production Company.
"Project filmed in this state"
means that at
				  least one of the film's principal photography production days have occurred in
				  Oklahoma. A project that does not meet this threshold is a "project filmed
				  outside this state".
"Proof of funding"
means demonstration in a form
				  acceptable to the OFMO that a Production has or will have funding in place to
				  cover the Production Budget. Acceptable forms approved by the OFMO may include
				  a letter of intent from a recognized industry financier, written verification
				  of dedicated deposits in a recognized financial institution or a letter of
				  credit from an acceptable guarantor.
"Qualified production expenditure amount"
or
"QPE"
means a qualified production expenditure.
"Rebate claim"
means the formal request for OFMO
				  to issue a Rebate under the Program.
"Rebate enhancement"
means the additional
				  incentive amounts a project may be eligible for which may be offered in
				  addition to the base incentive amount. These Rebate Enhancements are
				  specifically listed in 68 O.S. §§3635(B) and 3636(B).
"Rebate schedule"
means a schedule of dates,
				  deadlines, and submittals the Production is to achieve to submit the Final
				  Application and have its Rebate Claim approved.
"Salaries"
or
"Wages"
means those
				  salaries and wages designated as Oklahoma earnings on payroll records along
				  with the associated Payroll Burden, Per Diem and Housing Allowance.
"Scouting expenses"
means costs incurred to
				  identify locations, Crew, facilities, services and equipment to be used in the
				  Production.
"Series season"
means a group of episodes of the
				  same Eligible Television Series which are either released simultaneously or at
				  regular intervals to be aired within a certain time frame through traditional
				  television content providers or through a streaming service.
"Start of pre-production"
means the opening of
				  an Oklahoma office for the Production, or incurring QPE other than Scouting
				  Expenses, or otherwise commencing business on the Production in Oklahoma other
				  than scouting.
"Television series"
means a group of two or more
				  episodes of a production with a common series title and general theme intended
				  to be released for viewing through a traditional television content provider or
				  through a streaming service.