SEC. 21.109. MOTION PICTURE, TELEVISION AND RADIO PRODUCERS.

(Title amended by Ord. No. 167,416, Eff. 12/27/91, Oper. 1/1/84.)

(a) (Amended by Ord. No. 167,416, Eff. 12/27/91, Oper. 1/1/84.) For the purposes of this section a motion picture, television, or radio producer is a person who engages in the business of producing motion pictures, television programs, radio programs or advertising material for such media, including pictures or programs in which animation is used. Said businesses include, but are not limited to, the development of a story, whether based on fact or fiction, the photographing of the story or program, whether by means of photographic film, magnetic tape, or other device, the recording of the program, and the cutting, scoring, editing, and final preparation of the picture, program or commercial for release or viewing, and when performed by a person engaged in the foregoing activities also includes either or both of the following:

1. The lending by a motion picture, television, or radio producer of the services of employees for which the producer has contracted to one or more other producers; and

2. The furnishing of motion picture, television or radio studio facilities to other such media producers where the facilities include, in addition to physical equipment, the services of technicians such as camera operators, sound engineers, carpenters, electricians and set decorators.

Every person engaged in the business of being a motion picture, television, or radio producer shall pay a tax in the amount provided in Subsection (c). The measure of the tax in each instance shall be the total of the following sums: the gross cost of production of motion pictures, television programs, radio programs and advertising materials; the gross receipts received by the producer in return for the lending of the services of employees as described herein; and the gross receipts received by the producer in return for the furnishing of studio facilities in the manner described herein.

(b) Every person engaged in the business of reconstructing motion pictures, television programs or commercials by synchronizing pictures with sound, or making or producing sound scores, other than a sound score made or produced by a motion picture, television or radio producer in the preparation for release of a production, shall pay a tax measured by the gross cost of the work done in the amount provided in Subsection (c). (Amended by Ord. No. 167,416, Eff. 12/27/91, Oper. 1/1/84.)

(c) The taxes imposed for the privilege of engaging in the businesses described in this section shall be $145.00 per year or fractional part thereof for the first $5,000,000.00 of the measure of tax, plus $1.30 per year for each additional $1,000.00 of the measure of tax or fractional part thereof in excess of $5,000,000.00, provided that the maximum tax shall be $9,245.00 for all measures of tax greater than $12,000,000.00. (Amended by Ord. No. 181,477, Eff. 1/21/11.)

cribed in this section shall be $145.00 per year or fractional part thereof for the first $5,000,000.00 of the measure of tax, plus $1.30 per year for each additional $1,000.00 of the measure of tax or fractional part thereof in excess of $5,000,000.00, provided that the maximum tax shall be $9,245.00 for all measures of tax greater than $12,000,000.00. (Amended by Ord. No. 181,477, Eff. 1/21/11.)

(d) Any motion picture, television, or radio producer as defined in Subsection (a) of this section and subject to the tax imposed by this section, shall not be subject to tax under Section 21.45 of this article for production activity. (Amended by Ord. No. 178,101, Eff. 1/9/07.)