Cal. Code Regs. tit. 10 § 5500

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 5500 - Definitions

(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.

Cal. Code Regs. Tit. 10, § 5500

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.