§ 44-31.2-2 - Definitions.
SECTION 44-31.2-2
§ 44-31.2-2 Definitions. – For the purposes of this chapter:
(1) "Accountant's certification" as provided in this chaptermeans a certified audit by a Rhode Island certified public accountant licensedin accordance with section 5-3.1.
(2) "Base investment" means the actual investment made andexpended by a state-certified production in the state as production-relatedcosts.
(3) "Domiciled in Rhode Island" means a corporationincorporated in Rhode Island or a partnership, limited liability company, orother business entity formed under the laws of the state of Rhode Island forthe purpose of producing motion pictures as defined in this section, or anindividual who is a domiciled resident of the state of Rhode Island as definedin chapter 30 of this title.
(4) "Motion picture" means a feature-length film, video,video games, television series, or commercial made in Rhode Island, in whole orin part, for theatrical or television viewing or as a television pilot. Theterm "motion picture" shall not include the production of television coverageof news or athletic events, nor shall it apply to any film, video, televisionseries or commercial or a production for which records are required undersection 2257 of title 18, U.S.C., to be maintained with respect to anyperformer in such production or reporting of books, films, etc. with respect tosexually explicit conduct.
(5) "Motion picture production company" means a corporation,partnership, limited liability company or other business entity engaged in thebusiness of producing one or more motion pictures as defined in this section.Motion picture production company shall not mean or include: (a) any companyowned, affiliated, or controlled, in whole or in part by any company or personwhich is in default: (i) on taxes owed to the state; or (ii) on a loan made bythe state; or (iii) a loan guaranteed by the state; nor (iv) any company orperson who has even declared bankruptcy under which an obligation of thecompany or person to pay or repay public funds or monies was discharged as apart of such bankruptcy.
(6) "Primary locations" means the locations within which atleast fifty-one percent (51%) of the motion picture principal photography daysare filmed.
(7) "Rhode Island film and television office" means an officewithin the Rhode Island state council on the arts that has been established inorder to promote and encourage the locating of film and television productionswithin the state of Rhode Island. The office is also referred to within as the"film office".
(8) "State-certified production" means a motion pictureproduction approved by the Rhode Island film office and produced by a motionpicture production company domiciled in Rhode Island, whether or not suchcompany owns or controls the copyright and distribution rights in the motionpicture; provided, that such company has either: (a) signed a viabledistribution plan; or (b) is producing the motion picture for: (i) a majormotion picture distributor; (ii) a major theatrical exhibitor; (iii) televisionnetwork; or (iv) cable television programmer.
(9) "State certified production cost" means anypre-production, production and post-production cost that a motion pictureproduction company incurs and pays to the extent it occurs within the state ofRhode Island. Without limiting the generality of the foregoing, "statecertified production costs" include: set construction and operation; wardrobes,make-up, accessories, and related services; costs associated with photographyand sound synchronization, lighting, and related services and materials;editing and related services, including, but not limited to, film processing,transfers of film to tape or digital format, sound mixing, computer graphicsservices, special effects services, and animation services, salary, wages, andother compensation, including related benefits, of persons employed, eitherdirector or indirectly, in the production of a film including writer, motionpicture director, producer (provided the work is performed in the state ofRhode Island); rental of facilities and equipment used in Rhode Island; leasingof vehicles; costs of food and lodging; music, if performed, composed, orrecorded by a Rhode Island musician, or released or published by a persondomiciled in Rhode Island; travel expenses incurred to bring persons employed,either directly or indirectly, in the production of the motion picture, toRhode Island (but not expenses of such persons departing from Rhode Island);and legal (but not the expense of a completion bond or insurance and accountingfees and expenses related to the production's activities in Rhode Island);provided such services are provided by Rhode Island licensed attorneys oraccountants.