amounts — Requirements. A. Subject to the final approval of the eligibility application by the Oklahoma Department of Commerce, a requirement that the incentive rebate payments made pursuant to the provisions of this act achieve the maximum positive impact for the Oklahoma economy and subject to the Oklahoma workforce requirements of this title, the base incentive amount for a live audience episodic series filmed in this state shall be a minimum of twenty-five percent (25%) of the qualified goods and services production expenditure amount with the following requirements: 1. Live audience episodic series as defined in Section 2 of this act shall meet all of the following requirements: a. minimum budget for the live audience episodic series shall be Two Hundred Thousand Dollars ($200,000.00) per episode, b. minimum of six episodes per season produced, and c. minimum of fifty live audience members in attendance for each episode filmed in a live audience studio facility; and 2. For the production of live audience episodic series filmed in this state, wages paid to nonresident crew shall be provided in a fixed amount of twenty percent (20%) and wages paid to resident crew shall be provided in a fixed amount of thirty percent (30%). B. In addition to the amount authorized by subsection A of this section, there may be an additional incentive amount, subject to the final approval of the Oklahoma Department of Commerce, in the maximum amount of: 1. Three percent (3%) of the qualified production expenditure amount for projects where at least twenty-five percent (25%) of main crew principal photography days are filmed on location, excluding soundstage production, in any county of this state if the county has a population of less than two hundred fifty thousand (250,000) persons according to the latest Federal Decennial Census or most recent population estimate; 2. Two percent (2%) of the qualified production expenditure amount for projects whose hub location, as determined by the Department, is for projects where at least twenty-five percent (25%) of main crew principal photography days are filmed on location, in a municipality having a population of twenty-five thousand (25,000) or fewer persons according to the latest Federal Decennial Census or most recent population estimate regardless of the county in which the municipality is located or partially located; 3. Five percent (5%) of the qualified production expenditure amount for at least twenty-five percent (25%) of main crew principal photography days are filmed at a qualified soundstage facility; 4. Two percent (2%) of the qualified production expenditure amounts paid to an Oklahoma vendor for the post-production expenses of: a. music production, recording, mixing, or composition, or b. licensing of Oklahoma music, with a minimum expenditure of Twenty Thousand Dollars ($20,000.00); 5. Three percent (3%) of the qualified production expenditure amount based on expenditures paid to Oklahoma vendors for post- production expenses with a minimum expenditure of three percent (3%) of Oklahoma production expenditures. Post-production expenditures include, but are not limited to, the following categories: a. sound recording or mixing, b. color grading, c. editorial work, d. visual effects, e. animation, f. deliverables, excluding marketing and advertising, g. editing equipment or editing facility rental, h. color grading or digital intermediate processing, i. audio post-production processes including Foley artist processes or services, and j. graphics, including, but not limited to, the GFX system. C. Notwithstanding any other provisions of this section or the provisions of this act to the contrary, in no case shall the total incentive rebate payments authorized by this section exceed thirty percent (30%) of the otherwise qualified goods and services production expenditure amount. The incentive rebate payment amount prescribed by subsection A of this section may be used in any combination with the additional incentive amounts authorized by subsection B of this section, but the combination of the incentive amounts shall not exceed thirty percent (30%). D. To qualify for the maximum twenty-five percent (25%) base incentive rebate payment on qualified goods and services production expenditures for Oklahoma in live audience episodic series pursuant to subsection A of this section, the project shall utilize the services of apprentices according to the following requirements: 1. For a production with Oklahoma expenditures of Seven Million Five Hundred Thousand Dollars ($7,500,000.00) or less, two apprentices; 2. For a production with Oklahoma expenditures greater than Seven Million Five Hundred Thousand Dollars ($7,500,000.00) and Fifteen Million Dollars ($15,000,000.00) or less, four apprentices; 3. For a production with Oklahoma expenditures greater than Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million Dollars ($25,000,000.00) or less, eight apprentices; and 4. For a production with Oklahoma expenditures greater than Twenty-five Million Dollars ($25,000,000.00), sixteen apprentices. E. All production projects for which any incentive is paid pursuant to the provisions of this act shall contain a logo, as approved by the Oklahoma Department of Commerce, to be displayed in the credits of the finished production for a period of at least five (5) seconds or, if the production does not contain credits, the Oklahoma Department of Commerce shall obtain a commitment by the production company to provide equivalent value as determined by the Oklahoma Department of Commerce.
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