Other California Film Incentives
Regional California Incentives
"Scene in San Francisco" Film and Television Rebate Program. San Francisco offers a refund of up to $600,000 on any fees paid to the City of San Francisco for a scripted or unscripted television episode or feature length film or documentary. This can include permit fees, payroll tax, up to 4 police officers per day, City owned locations, City owned production office and stage space, street closures, etc. To qualify, productions with budgets under $3 million must shoot 55% in San Francisco; budgets over $3 million must shoot 65% in San Francisco. San Francisco also has a Vendor Discount Program, offering 10-30% off hotels, restaurants, production services, car rentals, and a 5% discount on Virgin America.
"Santa Clarita" - A three-part film incentive program that subsidizes/refunds basic permit fees for locally based, recurring and California Film & Television Tax Credit Program approved productions and provides partial refunds of Transient Occupancy (Hotel) Taxes. Visit www.filmsantaclarita.com for complete details.
Financial Incentive -- The STAR Partnership
The State Theatrical Arts Resources (STAR) Partnership is a unique program that offers filmmakers access to unused, distinctive State-owned properties (e.g., health facilities, vacant office structures, prisons, etc.) for cost recovery expenses only, thus helping production companies to substantially cut below-the-line expenses. Permits for STAR properties are also obtained through the CFC.
Tax Breaks
No State hotel tax on occupancy. Most cities or counties that impose a local hotel tax have a tax exemption for occupancies in excess of 30 days.
Teleproduction Sales Tax Exemption
State Rev & Tax Code Section 6378 allows a partial (6.25%) sales tax exemption for the purchase of teleproduction and post production equipment to businesses primarily engaged in teleproduction and post production activities when that property is used 50 percent or more in those activites (as described in Code 512191 of the North American Industry Classification System Manual). [The exemption went up to 6.25% with the tax increase that went into effect on April 1, 2009.] This exemption is taken by the seller and passed on the the buyer of the equipment at the point of purchase. For more information, click here. For information about the Rev Tax Code 6378, click here.
