4102 - Definitions.

     § 4102.  Definitions.        The following words and phrases when used in this chapter     shall have the meanings given to them in this section unless the     context clearly indicates otherwise:        "Applicant."  A person that files a notice and application in     accordance with this chapter.        "Department."  The Department of Community and Economic     Development of the Commonwealth.        "Film."  The term includes a feature film, television film,     television pilot or each episode of a television series which is     intended as programming for a national audience. The term does     not include a production featuring:            (1)  News, current events, weather and market reports.            (2)  Public programming.            (3)  Talk shows, game shows, sports events, awards shows        or other gala events.            (4)  A production that solicits funds.            (5)  A production that primarily markets a product or        service.            (6)  A production containing obscene material or        performances as defined in 18 Pa.C.S. § 5903(b) (relating to        obscene and other sexual materials and performances).            (7)  A production primarily for private, political,        industrial, corporate or institutional purposes.        "Pennsylvania production expense."  A production expense     incurred in this Commonwealth. For the purposes of wages and     salaries, the term includes only wages and salaries on which the     taxes imposed by Article III or IV of the act of March 4, 1971     (P.L.6, No.2), known as the Tax Reform Code of 1971, have been     paid or accrued.        "Production expense."            (1)  An expense incurred in the production of a film. The        term includes:                (i)  The aggregate amount of wages and salaries of            individuals each of whom receive less than $1,000,000 and            are employed in the production of the film.                (ii)  The costs of construction, operations, editing,            photography, sound synchronization, lighting, wardrobe            and accessories.                (iii)  The cost of rental facilities and equipment.            (2)  The term does not include expenses incurred in        purchasing story rights, music rights, development costs,        marketing or advertising a film.        "Program."  The Film Production Grant Program established in     section 4103 (relating to establishment).        "Qualified film production expense."  A Pennsylvania     production expense if at least 60% of the total production     expenses are Pennsylvania production expenses.        "Recipient."  A person who receives a grant under this     chapter.        "Start date."  The first day of principal photography in this     Commonwealth.