Greenlight Oregon Labor Rebate Application, Certification And Withholding

Link to law: http://arcweb.sos.state.or.us/pages/rules/oars_900/oar_951/951_004.html
Published: 2015

The Oregon Administrative Rules contain OARs filed through November 15, 2015

 

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OREGON FILM AND VIDEO OFFICE

 

DIVISION 4
GREENLIGHT OREGON LABOR REBATE APPLICATION, CERTIFICATION AND WITHHOLDING

951-004-0000
Purpose
The purpose of these rules is to provide guidance for the administration of the Greenlight Oregon Labor film and television production rebates as authorized by Oregon Laws 2005, chapter 559. The Greenlight Oregon Labor Rebate Program was authorized by the 2005 legislature to encourage film and video production in Oregon, thereby increasing job opportunities for Oregonians in the film and video industry and bringing additional production spending into the state.
Stat. Auth.: ORS 284.335 & OL 2005, ch 559
Stats. Implemented: OL 2005, ch 559
Hist.: FVO 2-2006, f. & cert. ef. 11-17-06
951-004-0001
Definitions
(1) "Actual Expenses" means costs paid in Oregon for pre-production, principal photography, production or postproduction in Oregon of a Qualifying Film Production, including but not limited to the purchase or rental cost of equipment, food, lodging, real property and permits and payments made for salaries, wages and benefits for work done in Oregon.
(2) "OFVO" means the Oregon Film & Video Office created by ORS 284.305.
(3) "Qualifying Film Production" means a film or television production that occurs primarily in Oregon of: one or more commercials; one or more episodes of a television show; or a movie to be released in theatres, on video, on television, over the internet or over any other distribution channel.
(4) "Qualifying Compensation" means wages paid by an employer to an employee for services performed in Oregon in connection with a Qualifying Film Production.
Stat. Auth.: ORS 284.335 & OL 2005, ch 559

Stats. Implemented: OL 2005, ch 559

Hist.: FVO 2-2006, f. & cert. ef. 11-17-06
951-004-0002
Application for Certification
A person proposing to produce a Qualifying Film Production and wishing to receive a labor rebate with respect to the production shall submit an application to the Oregon Film and Video Office for certification. The application must be in a form designated by OFVO and submitted within 10 business days of commencement of pre-production in Oregon.
Stat. Auth.: ORS 284.335 & OL 2005, ch 559

Stats. Implemented: OL 2005, ch 559

Hist.: FVO 2-2006, f. & cert. ef. 11-17-06
951-004-0003
Greenlight Oregon Labor
Rebate Certification
(1) After receipt of an application
for certification, the OFVO will review the application to determine if the proposed
Qualifying Film Production satisfies the following certification requirements:
(a) OFVO determines that it
is reasonably likely that the applicant will incur Actual Expenses of at least $1
million that are related to the Qualifying Film Production proposed by the applicant;
(b) If the Qualifying Film Production
proposed by the applicant consists of one or more episodes of a television series,
the Actual Expenses are associated with production that comprises no more than a
single season of episodes;
(c) If the Qualifying Film Production
proposed by the applicant consists of one or more commercials, the Actual Expenses
are to be incurred within a single year; and
(d) If the Qualifying Film Production
proposed by the applicant consists of a movie or other film production not described
in sections (1) or (2) above, the Actual Expenses are associated with that movie
or other film production;
(e) The Qualifying Film Production
meets the requirements of OAR 951-004-0004.
(2) If the OFVO determines that
the Qualifying Film Production proposed by the applicant satisfies the certification
requirements set forth in section (1) of this rule, the OFVO will pre-certify the
rebate pending verification that the withholding required has been paid. The OFVO
will send a written certificate evidencing the pre-certification to the applicant
and a copy of the pre-certificationto the Oregon Department of Revenue.
(3) The Oregon Department of
Revenue will verify that the taxes required under OAR 951-004-0004 have been paid
and will inform the OFVO of the Qualifying Film Production’s compliance with
the rule.
(4) Upon verification from the
Department of Revenue that the Qualifying Film Production has paid the required
taxes, the OFVO will finalize the certification and issue a final certificate to
the Qualifying Film Production showing the amount of the Greenlight Oregon Labor
Rebate. The Department of Revenue will issue payment for the Labor Rebate amount
shown on the final certificate.
Stat. Auth.: ORS 284.335 &
2005 OL Ch. 559

Stats. Implemented: 2005 OL
Ch. 559

Hist.: FVO 2-2006, f. &
cert. ef. 11-17-06; FVO 1-2011, f. 12-15-11, cert. ef. 1-1-12
951-004-0004
Greenlight Oregon Labor
Rebate: Withholding and Reporting
(1) A person issued a written
pre-certification under OAR 951-004-003 must:
(a) Withhold from qualifying
compensation and remit to the Oregon Department of Revenue a minimum aggregate withholding
of 6.2% of the total qualifying compensation using payroll reporting procedures
found in ORS 316.162 to 316.221 and related rules.
(b) Send a written report to
the OFVO specifying:
(A) The total amount of Qualifying
Compensation paid by the person for the period;
(B) The names, taxpayer identification
numbers, amounts of qualifying compensation, and withholding made for each employee
receiving Qualifying Compensation during which period the Qualifying Film Production
was produced;
(C) Copies of the Oregon Form
OQ and Oregon Form 132 reported for the Qualifying Film Production for the period;
(D) Copies of unemployment insurance
tax returns for states other than Oregon if the employees upon which Oregon withholding
was made are not included on the Oregon Form 132 for the period; and
(E) Any other information required
by the OFVO.
(2) The written report required
in subsection (1)(b) of this rule is due by the 31st of each month following regular
quarterly payroll tax reporting periods, or within 30 days following the completion
of the Qualifying Film Production, whichever is earlier.
(3) Notwithstanding subsection
(1)(a) of this rule, a Qualifying Film Production may use a third-party payroll
reporting service to pay the Qualifying Compensation and withhold appropriately
on behalf of the Qualifying Film Production.
(a) If the Qualifying Film Production
engages another company to pay the Qualifying Compensation and withhold the tax,
the Qualifying Film Production must inform the OFVO of the name and tax identification
numbers of the entity retained before any Qualifying Compensation is paid on behalf
of the Qualifying Film Production.
(b) To use the compensation
paid by the third-party payroll reporting service to qualify as Qualifying Compensation
for the certificate holder, the Qualifying Film Production must provide copies of
the payroll reports that reflect the same information as is required in subsection
(1)(b) of this rule for the entity retained to pay the qualifying compensation and
the tax on behalf of the Qualifying Film Production.
(c) If the third-party payroll reporting
service retained by the Qualifying Film Production has not reported and remitted
the tax in full, the Qualifying Film Production may not use the compensation paid
to employees to qualify for the Greenlight Oregon Labor Rebate.
Stat. Auth.: ORS 284.335 &
2005 OL Ch. 559

Stats. Implemented: 2005 OL
Ch. 559

Hist.: FVO 2-2006, f. &
cert. ef. 11-17-06; FVO 1-2011, f. 12-15-11, cert. ef. 1-1-12

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