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Oregon Bulletin

January 1, 2012

 

Oregon Film and Video Office
Chapter 951

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.

2.) Copyright 2012 Oregon Secretary of State: Terms and Conditions of Use

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722
Phone: (503) 986-1523 • Fax: (503) 986-1616 • oregon.sos@state.or.us

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