FAQs

Yes.  Columbia County leadership is business focused and dedicated to ensuring our businesses are able to meet the needs of their customers.  Our businesses, restaurants, venues, County properties are available and ready to serve you.  Given the heightened concerns around COVID-19, all productions are encouraged to follow CDC and industry guidelines to operate safely.  The Film Columbia County team is ready to help you.

Yes.  The following list of PPE suppliers has been developed by the State of Georgia – COVID Supplier List.  Film Columbia County has strong relationships with several local suppliers and can help make connections.  Our goal is to ensure that your production has what it needs to operate safely.

Yes.  Film Columbia County was established to be your liaison to all things Columbia County.  This is especially true when it comes to filming on public property.  Our team is the preferred path to connecting with the local government.  We ask all productions to complete our registration form so that we can be serve as your liaison.  The form is used to inform County departments and others impacted by a production to ensure a successful production.  The registration form can be accessed here – Film Registration Form.

Columbia County does not require a filming permit, but we ask all productions to complete our registration form. Please provide Film Columbia County with as much information as possible for a smooth process for your film production. Follow this link to access the registration form –  Film Registration Form.

Film Columbia County is your liaison to all things Columbia County, public and private.  Our team is uniquely comprised of a partnership with Tourism, Economic Development, and Columbia County government.  This allows us the ability to better support your requests and meet your needs.  Our services include scouting and site location supported, access to discounted hotel rates, access to PPE supplies, and superb hospitality. We will utilize our local network to make your film production a smooth process.

No, Columbia County, GA does not offer a local filming incentive.  However, our team is able to help you secure the best room rates and access needed PPE supplies for your production.  Qualified productions filming in Columbia County have the opportunity to take advantage of the Georgia Film Tax Credit.

Georgia Film Credit

The Georgia Department of Economic Development (GDEcD) certifies projects that meet the qualifications for the Film Tax Incentive. The Georgia Department of Revenue (GDOR) oversees the earning and claiming of the credits.20 percent base transferable tax credit

10 percent Georgia Entertainment Promotion (GEP) uplift can be earned by including an embedded Georgia logo on approved projects and a link to ExploreGeorgia.org/Film on the project’s landing page

• Both resident and non-resident workers’ payrolls and FICA, SUI, FUI qualify
• Production expenditures must be made in Georgia from a Georgia vendor to qualify
• No limits or caps on Georgia spend. No sunset clause
• No salary cap on individuals paid by 1099, personal service contract or loanout
• Payments made to a loanout company will require 6 percent Georgia income tax withholding
• Post production of Georgia-filmed movies and television projects qualifies if post done in Georgia
• Development costs, promotion, marketing, story rights and most fees do not qualify

Overview

Eligible projects include: feature films; television films, pilots or series; televised specials; televised commercials; and music videos that are distributed outside of Georgia. The $500,000 annual minimum expenditure threshold can be met with one project or the total of multiple projects aggregated in a single tax year.

Only production companies are eligible to apply. Production companies do not have to be incorporated or headquartered in Georgia or hold a Georgia bank account to qualify for the tax credit.

For a project to be eligible for the 20% transferable tax credit, the Georgia Department of Economic Development (GDEcD) must certify the project. Certification for live-action projects will be through the Georgia Film Office. Certification may be applied within 90 days of the start of principal photography but before the end of principal photography. The best time to submit the application is when the project is green-lit, fully funded and ready to open a production office.

An additional 10 percent uplift can be earned by including an imbedded Georgia promotional logo provided by the Georgia Film Office within certain approved projects with a link to https://www.exploregeorgia.org/film on the project’s landing page.

Qualified expenditures include materials, services and labor. The credit applies equally to Georgia residents and non-residents. There is a salary cap of $500,000 per person, per production, when the employee is paid by “salary,” which is defined as being properly paid by W2. If the production company pays an individual for services as a loan-out, as a personal services contract or a 1099 individual meets the criteria for a loan-out, then 6% Georgia income tax must be withheld and remitted by the production company.

Once the project is certified, the production company will receive a certification letter from GDEcD. The letter will indicate whether the tax credit should be awarded at the 20% or 30% level, based on approval of the GEP Uplift. If the project does not begin filming within thirty (30) days of the date of the certification letter, amendments to the application must be made in writing to GDEcD.

The income tax credit may be used against Georgia income tax liability or the production company’s Georgia withholding, or it can be sold or transferred to one or more Georgia taxpayers.

Once the base investment requirement has been met, the film tax credit can be claimed when a Georgia tax return is filed. Attach the following to the Georgia tax return:

• The certification letter
• Description of qualified production activities and expenditures proving the base investment has been met
• A list of employees including names, Social Security numbers and Georgia wages
• Completed GDOR FORM IT-FC

If the GEP Uplift has been awarded, a digital version illustrating the placement of the GEP logo must be submitted to GDEcD after completion of the project and within twenty-four months from the end of principal photography.

For more information visit Film Georgia.