R357-5-5. Film Categories and Conditions

  (1) Utah Motion Picture Incentive Program

  (a) The Utah Motion Picture Incentive Program will have an incentive cap of 20% the dollars left in state, unless a higher cap is awarded pursuant to subsection (c).

  (b) Incentives will only be awarded if the motion picture company meets criteria listed in statute, R357-5-3

  (c) An additional cap of up to 5% may be granted if the motion picture company:

  (i) Motion picture company has at least $1,000,000 in qualified dollars left in state, and

  (ii) 75% of cast and crew are Utah residents excluding extras and five principal cast members, or

  (iii) 75% of production days occur in rural Utah

  (2) Community Film Incentive Program

  (a) The Community Film Incentive Program will provide a maximum of a 20% post performance cash rebate or tax incentive for dollars left in state by a community film production.

  (b) Community Film Incentive Program incentives will only be awarded if the motion picture company meets criteria listed in statute, R357-5-3, has a maximum budget of under $500,000, and meets the criteria found on the Utah Film Commission Website.

  (c) Applications for the Community Film Incentive Program will be reviewed monthly.

  (d) Awards will be made to motion picture companies based upon the criteria outlined in the Community Film Incentive Program application provided by UFC.

  (3) For applications made under either (1) or (2), the motion picture company must provide all information and documentation to show measureable outcomes as outlined in the application for any incentive listed in R357-5-5.