“Eligible Crew” means those employees of a Production Company whose wages are identified in the Summary as being eligible for rebate.

“Initial Incentive Application” means the online Initial Incentive Application, found on the CFC website, to be completed for consideration of the eligibility of the Project. If the application is approved by CFC, the film is “Conditionally Pre-Qualified”.

“Film” is the term that shall reflect and include any and all methods of recording images for distribution intended for Feature Films, Scripted Television, Reality Television, Pilots, Animation, Music Videos, and Documentary projects.

“Final Application and Rebate Claim” means the final application for CFC to award an Earned Rebate Claim and the formal request for CFC to issue a Rebate under the Program.

“Office” or “CFC” means the Cherokee Film Commission or its successor entity. “
“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. Per Diem payments are only authorized for “boots on the ground” expenses inside the Cherokee Nation that are not covered as expenses that are paid for by the production company (ie: lodging and hotels). Per Diem expenses are rebated at 20% of actual expenses.

“Potential Rebate Claim” means the maximum possible rebate available to a Production as calculated by the CFC Incentive Selection Committee upon approval of the Initial Application and communicated to production company in their prequalification letter.

“Pre-Production” Pre-production is the planning process and execution of tasks that must take place before production begins.

“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 the physical process of making a Film.

“Production Budget” means the total budgeted cost of the Production.

“Production Company” means a person or company who produces film for exhibition in theaters, on television or elsewhere. Initial and Final Applications are filed by the Production Company and, unless previously agreed to in writing by the CFC, payment of approved Rebate Claims is made to the Production Company upon final approval by CFC.

“Program” means the Cherokee Nation Film Incentive Program.

“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”.

“Project filmed in Cherokee Nation” means that at least one of the film’s principal photography production days have occurred within the boundaries of the Cherokee Nation. A project that does not meet this threshold is a “project filmed outside Cherokee Nation”.

“Proof of funding” means demonstration in a form acceptable to the CFC that a Production has or will have funding in place to cover the Production Budget. Acceptable forms approved by the CFC 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 which meets the criteria as set forth in these rules.

“Rebate Claim” means the formal request for CFC to issue a Rebate under the Program.
“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.

“Summary” means the Cherokee Nation Film Incentive Summary (attached hereto and incorporated herein).

“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.