Utah Admin. Code R357-5-105 - Film Categories and Conditions
(1) Utah Motion Picture Incentive Program.
(a) The Utah Motion Picture Incentive Program
will have an incentive cap of 20% of the dollars left in state, unless a higher
cap is awarded pursuant to Subsection (1)(c).
(i) Unscripted programs, including reality
television and documentaries, qualify for a 10% baseline with a potential
increase if additional criteria are met, not to exceed 20%.
(b) Incentives will only be
awarded if the motion picture company meets criteria listed in Section
R357-5-103.
(c) An additional cap of up to 5% may be
granted if the motion picture company:
(i)
Motion picture company has at least $1,000,000 in qualified dollars left in
state; and
(ii) Significant
Percentage of cast and crew from Utah; or
(A)
75% of production days occur in rural county.
(2) Community Film Incentive
Program:
(a) will provide a maximum of a 20%
post-performance cash rebate or tax credit for dollars left in state;
(b) will only be awarded if the motion
picture company meets criteria listed in Section
R357-5-103;
(c) applications will be reviewed monthly;
and
(d) awards will be made to
motion picture companies based upon the criteria outlined in the application
provided by UFC.
(3) For
applications made under Subsection (1) or (2), the motion picture company must
provide any information and documentation to show measurable outcomes as
outlined in the application for any incentive listed in this section.
Notes
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