§ 7-02 Definitions.
As used in this regulation, the following terms shall have the following meanings:
(a) Authorized applicant. "Authorized applicant" means a qualified film production company that is scheduled to begin principal and ongoing photography on the qualified film no more than ninety (90) days after submitting an initial application to the Office and intends to shoot a portion of principal and ongoing photography on a stage at a qualified film production facility on a set or sets.
(b) Approved applicant. "Approved applicant" means an authorized applicant that has been issued a certificate of conditional eligibility by the Office.
(c) Certificate of conditional eligibility. "Certificate of conditional eligibility" means a certificate issued by the Office which states that the authorized applicant has met the criteria set forth in 43 RCNY § 7-06(a) and is being considered for the New York City Made In New York film production tax credit, pending successful completion of the final application and issuance of a certificate of tax credit. Such certificate of conditional eligibility shall include, but not be limited to, the following information: name and address of the authorized applicant, effective date, taxpayer identification number, a statement that the initial application meets the appropriate criteria for conditional eligibility under this regulation and a disclaimer stating that actual receipt of the tax credit is subject to availability of City funds for the program.
(d) Certificate of tax credit. "Certificate of tax credit" means a certificate issued by the Office which states the amount of the New York City Made In New York film production tax credit that the approved applicant has qualified for, based on the Office's analysis under § 11-503(m) or 11-604(20) of the Administrative Code of the City of New York and the provisions of this chapter. Such certificate shall include, but not be limited to, the following information: name and address of the approved applicant, name of the qualified film the credit applies to, the amount of the tax credit to be received by the approved applicant and a disclaimer stating that actual receipt of the tax credit is subject to availability of City funds for the program.
(e) Completeness of the application. "Completeness of the application" means that all questions on the application itself were fully addressed by either the authorized or approved applicant and that any additional substantiating documents that were requested by the Office were provided in a manner sufficient to allow the Office to properly evaluate the application.
(f) Completion of production of a qualified film. "Completion of production of a qualified film" for purposes of paragraph (1) of subdivision (c) of 43 RCNY § 7-03 and paragraphs (4) and (5) of subdivision (b) of 43 RCNY § 7-06 and subdivision (k) of 43 RCNY § 7-02, means that post-production of a qualified film has been finished and a cut negative, video master or other final locked form of the qualified film is ready for the striking of prints or electronic copies, and/or ready for broadcast or delivery to a distributor. All activities and expenses related to marketing and distribution, including the making of release prints, video dupes or other forms of copies, promotional images, and poster art are considered to occur after the production of a qualified film is completed.
(g) Commissioner. "Commissioner" means the Commissioner of the City of New York Mayor's Office of Film, Theatre and Broadcasting.
(h) Effective date. "Effective date" means the date the certificate of conditional eligibility becomes effective. Such date is determined by the date the initial application is received by the Office. In the event that the applicant's principal and ongoing photography on a qualified film does not actually begin within ninety (90) days of the submission of the initial application, the applicant's effective date will be recalculated to correspond to the date ninety (90) days prior to the date that the approved applicant submits, and the Office receives, a notification of actual commencement of principal and ongoing photography. If the actual commencement of principal and ongoing photography does not begin within one hundred eighty (180) days of submission of the initial application, the application shall no longer be deemed valid.
(i) Feature-length film. "Feature-length film" means a production intended for commercial distribution to a motion picture theater or directly to the home video market that has a running time of at least seventy-five (75) minutes in length.
(j) Film production facility. "Film production facility" means a building and/or complex of buildings and their improvements and associated back-lot facilities in which films are or are intended to be regularly produced and which contain at least one sound stage.
(k) Final application. "Final application" means a document created by the Office and submitted by an approved applicant after it has completed production of a qualified film which contains information concerning actual expenditures regarding a qualified film that could make it eligible for the New York City Made In New York film production tax credit under § 11-503(m) or 11-604(20) of the Administrative Code of the City of New York and the provisions of this chapter. Such application shall include, but not be limited to: actual data with regard to the qualified film's total budget, the total production costs at film production facilities in and outside of New York, and the total number of shooting days in and outside of New York and any other information the Office determines is necessary to properly evaluate the application.
(l) Initial application. "Initial application" means a document created by the Office and submitted by an authorized applicant which contains information concerning projected expenditures regarding a qualified film that could make it eligible for the New York City Made In New York film production tax credit under § 11-503(m) or 11-604(20) of the Administrative Code of the City of New York and the provisions of this chapter. Such application shall include, but is not limited to, the following information: the estimated total budget for the qualified film, estimates of expenditures at a qualifying production facility, estimates of shooting days and expenditures in New York City and outside of New York City and any other information the Office determines is necessary to properly evaluate the application.
(m) Notification of actual commencement of principal and ongoing photography. "Notification of actual commencement of principal and ongoing photography" means the date the Office receives written notice from the approved applicant that the actual production of a qualified film, including the principal and ongoing photography, has commenced on a date specified in such notice, which date is on or before the date that the approved applicant has submitted such notice.
(n) Office. "Office" means the City of New York Mayor's Office of Film, Theatre and Broadcasting.
(o) Pre-production. "Pre-production" means the process of preparation for actual physical production which begins after a qualified film has received a firm agreement of financial commitment ("greenlit") with, for example, the establishment of a dedicated production office, the hiring of key crew members such as a Unit Production Manager, Line Producer and Location Manager, and includes, but is not limited to, activities such as location scouting, hiring of crew, and execution of contracts with vendors of equipment and stage space.
(p) [Reserved.]
(q) Priority number. "Priority number" means the number used by the Office to determine allocation of the New York City Made In New York film production tax credit. Priority number shall be based on the applicant's effective date; provided, however, that in the event that there is more than one initial application with the same effective date, priority shall be given to the authorized applicant with the earliest anticipated date of commencement of principal and ongoing photography. Provided further that if the principal and ongoing photography does not begin on the anticipated date, and the commencement date is within the one hundred eighty (180)-day limitation provided in subdivision (h) of this section, such priority number shall be recalculated based upon the date that the Office receives notification of actual commencement of principal and ongoing photography from the approved applicant.
(r) Post-production. "Post-production" means the final stage in a qualified film's production after principal and ongoing photography is completed, including, but not limited to, editing, Foley recording, Automatic Dialogue Replacement, sound editing, special effects, scoring and music editing, beginning and end credits, negative cutting, soundtrack production, the addition of sound/visual effects, dubbing, and subtitling. Advertising and marketing activities and expenses are not included in post-production.
(s) Premature application. "Premature application" means an initial application in which the Office reasonably determines that the applicant cannot commence principal and ongoing photography within ninety (90) days of the date the initial application was submitted. Such determination may, but is not required to, be based on, among other things, vagueness of the applicant's answers on the initial application and during the initial interview and lack of documentation supporting an applicant's initial application.
(t) Principal and ongoing photography. "Principal and ongoing photography" means the filming of major and significant portions of a qualified film that involves the lead actors.
(u) Production costs. "Production costs" means any costs for tangible property used and services performed directly and predominantly (including pre-production and post-production) in the production of a qualified film. Production costs shall not include (i) costs for a story, script or scenario to be used for a qualified film and (ii) wages or salaries or other compensation for writers, directors, including music directors, producers, actors and performers (other than background actors or other performers with no scripted lines). Production costs generally include technical and crew production costs, such as expenditures for film production facilities, or any part thereof, props, makeup, wardrobe, film processing, camera, sound recording, set construction, lighting, shooting, editing and meals.
(v) Qualified film. "Qualified film" means a feature-length film, television film, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed. Qualified film shall not include (i) a documentary film, news or current affairs program, interview or talk program, magazine program, variety or skit program, "how-to" (i.e., instructional) film or program, film or program consisting primarily of stock footage, sporting event or sporting program, game show, award ceremony, film or program intended primarily for industrial, corporate or institutional end-users, fundraising film or program, daytime drama (i.e., daytime "soap opera"), commercials, music videos or "reality" program or (ii) a production for which records are required under § 2257 of Title 18, United States Code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with respect to sexually explicit conduct).
(w) Qualified film production company. "Qualified film production company" means a corporation, partnership, limited partnership, or other entity or individual which or who is principally engaged in the production of a qualified film and controls the qualified film during production and is responsible for payment of the direct production expenses (including pre and post-production) and is a signatory to the qualified film's contracts with its payroll company and facility operators.
(x) Qualified film production facility. "Qualified film production facility" means a film production facility in New York City, which contains at least one sound stage having a minimum of seven thousand square feet of contiguous production space.
(y) Qualified production costs. "Qualified production costs" means production costs only to the extent such costs are incurred directly in New York City and are attributable to the use of tangible property or the performance of services within New York City directly and predominantly in the production (including pre-production and post-production) of a qualified film.
(z) Sound stage. "Sound stage" means a large interior room or space which provides a controlled environment in which filming takes place on sets built or assembled specifically for the production.
(aa) Television film. "Television film", which may also be known as "movie-of-the-week," "mow," "made for television movie," or "mini-series," means a production intended for broadcast on television, whether free or via a subscription-based service, that has a running time of at least ninety (90) minutes in length (inclusive of commercial advertisement and interstitial programming).
(bb) Television pilot. "Television pilot" means the initial episode produced for a proposed episodic television series. This category will include shorter formats which are known as "television presentation," a production of at least fifteen (15) minutes in length, produced for the purposes of selling a proposed television series, but not intended for broadcast.
(cc) Television series. "Television series", which may also be known as "episodic television series," means a regularly occurring production intended in its initial run for broadcast no more than once weekly, on television, whether free or via subscription-based service, that has a running time of at least thirty (30) minutes in length (inclusive of commercial advertisement and interstitial programming).
