California - Los Angeles County

Incentive:
• Entertainment Production Tax Cap

Requirements:
• Tax liability is $145 for the first $5 million in production cost plus $1.30 for each additional $1,000 or fractional part thereof (maximum tax liability not to exceed $9,100).

Incentive:
• Business Tax Exemptions

Requirements:
• Business tax exemptions are available for qualifying new businesses, small businesses, and creative artists. Reduced tax rates are available to motion picture production businesses as well as businesses taxed on gross receipts.

Incentive:
• Creative Artist Tax Exemption

Requirements:
• No tax is required to be paid by a person for gross receipts attributable to "Creative Activities" unless the total taxable and nontaxable gross receipts exceed $300,000 annually.

Website: http://film.ca.gov/tax-credit/other-ca-film-Incentives/

California Film Commission
7080 Hollywood Blvd., Suite 900
Hollywood, CA 90028
(323) 860-2960
(800) 858-4749
filmca@film.ca.gov

Amy Lemisch
Executive Director
(323) 860-2960 x 120

Eve Honthaner
Deputy Director
(323) 860-2960 x 136

Nancy Rae Stone
Program Director
(323) 860-2960 x 118