Okla. Admin. Code § 150:150-1-2
In addition to the definitions in the Filmed in Oklahoma Act, the following terms when used in this Subchapter have the following meanings, unless the context clearly indicates otherwise:
"Above-the-line personnel" or "ATL" means as defined in 68 O.S. §3632. It includes individuals hired or credited on screen for the Production as producers (all levels), principal cast (SAG Schedule F/Run of Show or equivalent), screenwriters and the Film director.
"Act" means the Filmed in Oklahoma Act
"Application estimate" means the estimated QPEs submitted to OFMO prior to the start of principal photography.
"Commission" means the Oklahoma Tax Commission or its successor entity.
"Conditional pre-qualification" or "conditionally pre-qualified" means the status or act of approval being granted to a Production's Eligibility Application by OFMO.
"Department" means the Oklahoma Department of Commerce.
"Eligibility application" means the application of eligibility for the program. If the application is approved by OFMO, the film is "Conditionally Pre-Qualified"
"Episodic pilot" means a standalone episode of a television series used to sell the show to a television station, television network, cable television station or streaming service.
"Final application" means the package submitted to OFMO documenting all criteria for a rebate has been met and the Production Company is requesting payment of a Rebate Claim. This package includes all documentation reasonably necessary to prove eligibility that has not previously been provided to OFMO.
"Hub location" means the Municipality where most of the principal photography conducted in Oklahoma on the film has occurred.
"Loan-out corporation" or"Loan-out company" means a corporation or limited liability company actively registered with the Oklahoma Secretary of State to do business in this state as a foreign or domestic entity used by Above-the-line personnel and Crew to report payments received from the Production as Oklahoma earnings for the personnel or Crew member.
"Master tradesperson" means a skilled and experienced tradesperson who instructs an Apprentice through use of practical experience so the Apprentice may learn a trade, craft or profession.
"Municipality" means an incorporated city or town. If a location is not in an incorporated city or town, it is considered part of the nearest incorporated city, or town.
"Office" or "OFMO" means the Oklahoma Film and Music Office or its successor entity.
"Oklahoma based" means as defined in 68 O.S. §3632. This term includes a business entity registered and in good standing as a Domestic entity with the Oklahoma Secretary of State and that files an Oklahoma income tax return.
"Oklahoma expatriate" means a person who has previously resided for at least one year, but does not currently reside, in Oklahoma.
"Oklahoma resident" means a person who is a resident under the Oklahoma Tax Code at the time of hire.
"Oklahoma vendor" means a seller, renter or lessor of goods or services who charges Oklahoma sales tax under an Oklahoma Sales Tax Permit on taxable transactions and is either (1) Oklahoma-Based or (2) a foreign business entity with an active registration to do business in Oklahoma and an Oklahoma physical location for transacting business.
"Payroll burden" means employer-paid taxes (e.g. FICA, Medicare and Unemployment Insurance) and payroll-associated payments made on a specific employee's behalf by law or collective labor bargaining agreement (e.g. union dues and union fringes). Payroll Burden includes the employer-paid portion of health insurance for an employee, if such insurance was paid to an Oklahoma-Based insurance company or obtained through a licensed Oklahoma insurance broker.
"Per diem" means fixed payments made to Crew and Above-the-line personnel regardless of residency in lieu of reimbursement for lodging/housing, meals and incidentals, up to a maximum of the Per Diem Rate allowed for the applicable location and date in the U.S. General Services Administration Per Diem Rates. This does not include car and travel stipends, as these expenses are ineligible for rebate.
"Principal photography" means the filming of significant components of a Film which involve principal cast or, in the case of Films that do not involve live actors, the beginning of substantive work on the animation or graphics that form the Film's primary visual story.
"Production" means a project to make a Film.
"Production budget" means the total budgeted cost of the Production.
"Production company" means as defined in 68 O.S. §3632. Eligibility and Final Applications are filed by the Production Company and, unless previously agreed to in writing by the OFMO, payment of approved Rebate Claims is made to the Production Company.
"Project filmed in this state" means that at least one of the film's principal photography production days have occurred in Oklahoma. A project that does not meet this threshold is a "project filmed outside this state".
"Proof of funding" means demonstration in a form acceptable to the OFMO that a Production has or will have funding in place to cover the Production Budget. Acceptable forms approved by the OFMO may include a letter of intent from a recognized industry financier, written verification of dedicated deposits in a recognized financial institution or a letter of credit from an acceptable guarantor.
"Qualified production expenditure amount" or "QPE" means a qualified production expenditure.
"Rebate claim" means the formal request for OFMO to issue a Rebate under the Program.
"Rebate enhancement" means the additional incentive amounts a project may be eligible for which may be offered in addition to the base incentive amount. These Rebate Enhancements are specifically listed in 68 O.S. §§3635(B) and 3636(B).
"Rebate schedule" means a schedule of dates, deadlines, and submittals the Production is to achieve to submit the Final Application and have its Rebate Claim approved.
"Salaries" or "Wages" means those salaries and wages designated as Oklahoma earnings on payroll records along with the associated Payroll Burden, Per Diem and Housing Allowance.
"Scouting expenses" means costs incurred to identify locations, Crew, facilities, services and equipment to be used in the Production.
"Series season" means a group of episodes of the same Eligible Television Series which are either released simultaneously or at regular intervals to be aired within a certain time frame through traditional television content providers or through a streaming service.
"Start of pre-production" means the opening of an Oklahoma office for the Production, or incurring QPE other than Scouting Expenses, or otherwise commencing business on the Production in Oklahoma other than scouting.
"Television series" means a group of two or more episodes of a production with a common series title and general theme intended to be released for viewing through a traditional television content provider or through a streaming service.
Okla. Admin. Code § 150:150-1-2