Utah Admin. Code R357-5-102 - Definitions
The definitions in this rule are in addition to or serve to clarify the definitions found in Section 63N-8-102.
(1) "Above-The-Line" (ATL) means creative
talent that are attached to a production as the director, producers, stunt
performers, screenwriters, storyboard artists or casting directors.
(2) "Cast" means performers appearing in a
particular film with featured or speaking roles.
(3) "Community Film Incentive Program" means
a production where a motion picture company has a minimum budget of $100,000
and a maximum budget of under $500,000.
(4) "Crew" means those involved in the
production of a film who are not defined as cast, above-the-line or
extras.
(5) "Deferred Payment"
means, tax credits in amounts over $2,000,000 paid in installments over a
specified number of years but not to exceed three years.
(6) "Extras" means an extra or background
actor is a performer in a production, who appears in a non-speaking or
non-singing capacity, usually in the background.
(7) "Independent Utah CPA" means a Certified
Public Accountant holding an active license in the state that is independent of
the production and production activities.
(8) "Made-For-Television" means feature
length motion pictures specifically made-for-television or streaming
platforms.
(9) "Motion Pictures"
means a production that is originally intended for commercial distribution and
does not include:
(a) news;
(b) commercials;
(c) live broadcasts;
(d) digital media products;
(e) live sporting events;
(f) live coverage of theatrical or
entertainment events; or
(g)
programs that solicit funds.
(10) "Principal photography," "Producing" or
"Production" means the filming of major and significant portions of a film that
involves the lead actors and actresses.
(11) "Rural county" means a county of the
third, fourth, fifth, or sixth class. (12) "Significant Percentage of cast and
crew from Utah" means:
(a) For productions
that have total budgets of less than $500,000: that at least 85% of the cast
and crew are Utah residents excluding extras, above-the-line and three
principal cast members;
(b) For
productions that have more than $500,000 left in state: that at least 75% of
the cast and crew are Utah residents excluding extras, above-the-line and five
principal cast members.
(13) "State-approved production" means a
production that is:
(a) approved by the Office
and ratified by the Utah Board of Tourism Development; and
(b) any of the production is produced in the
state.
(14) "Total
budget for the project" means the total budget for dollars left in state of
pre-production, production, and post-production.
(15) "Television series" means a group of
episodes of a production released on television or streaming
platforms.
(16) "Treatment" means:
A written description of the production.
(17) "UFC" means: the Utah Film Commission, a
sub-entity of the Utah Governor's Office of Economic Opportunity.
(18) "Utah Resident" means a person who has
lived in Utah for at least 183 days even if temporarily outside of Utah for an
extended length of time, maintains a permanent home in Utah, and is subject to
Utah personal income tax.
Notes
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