Oregon Bulletin
Rule
Caption: Rule intended to clarify
reporting requirements for Greenlight Rebate.
Adm.
Order No.: FVO 1-2011
Filed with Sec. of
State: 12-15-2011
Certified to be
Effective: 1-1-12
Notice Publication
Date: 11-1-2011
Rules Amended: 951-004-0003, 951-004-0004
Subject: To clarify that the Oregon Film and Video Office will
issue a pre-certification pending verification that taxes have been paid and
that a subsequent final certification will be issued upon such verification.
Rules Coordinator: Jane Ridley—(503) 229-5832
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
Notes
1.) This online version of the OREGON BULLETIN is provided for convenience of reference and enhanced access. The official, record copy of this publication is contained in the original Administrative Orders and Rulemaking Notices filed with the Secretary of State, Archives Division. Discrepancies, if any, are satisfied in favor of the original versions. Use the OAR Revision Cumulative Index found in the Oregon Bulletin to access a numerical list of rulemaking actions after November 15, 2011.
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