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Welcome! The Wenzlau Law Group focuses on a number of practices that hold great value for its clients' entertainment needs.

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Scottsdale, Arizona 85259
Tel: (480) 344-7788
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Brentwood, Tennessee 37027
Tel: (615) 516-6664
Tel: (615) 236-1444
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• (current excerpt from ADOC; 10/31/06)
• (dated excerpt from ADOC; 5/12/06)

LEGISLATIVE UPDATE ON ARIZONA FILM INCENTIVE PLANCurrent Excerpt from ADOC; 10/31/06

These amendments became effective September 21, 2006 and apply retroactively to January 1, 2006.
 
1. Current interpretation of the law allows aggregation of multiple productions into one application; the bill codifies this interpretation by inserting the phrase “in producing one or more motion pictures.”  A.R.S. § 41-1517 (A)(1) Conforming amendments were also made in the Arizona Department of Revenue’s statutes A.R.S. §§ 43-1075 and 43-1163.
 
2. The bill requires the production company “or its authorized payroll service company” to employ Arizona residents on production activities. The bill includes in the calculation of Arizona residency requirements the individuals who are employed by the authorized payroll service company on behalf of the production company. A.R.S. § 41-1517 (A)(3)
 
3.       The bill introduced a four-month deadline to begin production. A.R.S. § 41-1517 (D) If the production doesn’t timely begin, the pre-approved credit amounts are cancelled and returned to the calendar year’s maximum amount from which they came. To document that a production has begun, the production company must submit notice to Commerce and provide at least one of the following:
A.      A copy of a contract, loan out agreement or deal memo with a cameraman and crew.
B.       A dated copy of the crew call sheet for the first day of production.
C.      Evidence that residents of this state have been paid a total of at least five thousand dollars for work on the pre-approved motion picture.
D.      A copy of a contract or agreement directly attributable to the pre-approved motion picture.
 
4. Current interpretation of the law allows Commerce to pre-approve no more than $5 million in tax credits for a single application; the bill codifies this interpretation by inserting the word “application.” A.R.S. § 41-1517(E)(6)  Any company pre-approved prior to September 21, 2006, is not subject to the new reporting requirement. However, companies pre-approved on or after September 21, 2006 must satisfy this requirement.
 
5. The existing law establishes a maximum calendar year tax credit amount that can be pre-approved by Commerce. Under current interpretation, if a calendar year’s maximum amount has been pre-approved, companies must wait until the next calendar year to apply for and receive a pre-approval of tax credits. The new language allows a company to apply on or after November 1st for the next year’s maximum amount if the current year’s maximum amount has been fully pre-approved by October 31st. The language also authorizes Commerce to allocate tax credits from the next year’s maximum amount. However, the pre-approval letter issued to the company will not be effective until the first business day of the next calendar year. A.R.S. § 41-1517(F)
 
6. The new language authorizes Commerce to reallocate (reissue) tax credit amounts that are returned to a calendar year’s maximum amount only if the credits are returned during the calendar year in which originally allocated. A.R.S. § 41-1517(J)
 
7. The bill language adds an exemption from transaction privilege tax on the job printing classification, which was previously not allowed. A.R.S. § 42-5066(B)(4) Each company pre-approved prior to September 21, 2006, must contact the Arizona Department of Revenue and request a new exemption certificate to take advantage of the new exemption.

LEGISLATIVE UPDATE ON ARIZONA FILM INCENTIVE PLAN (excerpt from ADOC; 5/12/06)

Download Full Legislative Bill...

Below is an executive summary of the revisions made to the existing statutes:
 
1.       Current interpretation of the law allows aggregation of multiple productions into one application; the bill codifies this interpretation by inserting the phrase “in producing one or more motion pictures.”  A.R.S. 41-1517 (A)(1) Conforming amendments were also made in the Arizona Department of Revenue’s statutes A.R.S. 43-1075 and 43-1163.
2.       The bill requires the production company “or its authorized payroll service company” to employ Arizona residents on production activities. The bill includes in the calculation of Arizona residency requirements the individuals who are employed by the authorized payroll service company on behalf of the production company. A.R.S. 41-1517 (A)(3)
3.       The bill introduced a four-month deadline to begin production. A.R.S. 41-1517 (D) If the production doesn’t timely begin, the pre-approved credit amounts are cancelled and returned to the calendar year’s maximum amount from which they came. To document that a production has begun, the production company must submit notice to Commerce and provide at least one of the following:
A.      A copy of a contract, loan out agreement or deal memo with a cameraman and crew.
B.       A dated copy of the crew call sheet for the first day of production.
C.      Evidence that residents of this state have been paid a total of at least five thousand dollars for work on the pre-approved motion picture.
D.      A copy of a contract or agreement directly attributable to the pre-approved motion picture.
4.       Current interpretation of the law allows Commerce to pre-approve no more than $5 million in tax credits for a single application; the bill codifies this interpretation by inserting the word “application.” A.R.S. 41-1517(E)(6)
5.       The existing law establishes a maximum calendar year tax credit amount that can be pre-approved by Commerce. Under current interpretation, if a calendar year’s maximum amount has been pre-approved, companies must wait until the next calendar year to apply for and receive a pre-approval of tax credits. The new language allows a company to apply on or after November 1st for the next year’s maximum amount if the current year’s maximum amount has been fully pre-approved by October 31st. The language also authorizes Commerce to allocate tax credits from the next year’s maximum amount. However, the pre-approval letter issued to the company will not be effective until the first business day of the next calendar year. A.R.S. 41-1517(F)
6.       The new language authorizes Commerce to reallocate (reissue) tax credit amounts that are returned to a calendar year’s maximum amount only if the credits are returned during the calendar year in which originally allocated. A.R.S. 41-1517(J)
7.       The bill language adds an exemption from transaction privilege tax on the job printing classification, which was previously not allowed. A.R.S. 42-5066(B)(4)

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Did You KNOW?

Record Labels do NOT have to release your CD. As a newly signed artist, record labels reserve the rights in their recording contracts to either release your CD or cancel your recording contract.

>> What is Intellectual Property:

Intellectual Property is property of the mind. These are properties that are developed from human creation. They involve such fields as patents, copyrights, and trademarks.