Current through 2024 Act No. 225.
Section 12-62-20 - DefinitionsFor purposes of this chapter:
(1) "Company" means a corporation, partnership, limited liability company, or other business entity.(2) "Department" means the Department of Parks, Recreation and Tourism.(3) "Motion picture" means a feature-length film, video, television series, or commercial made in whole or in part in South Carolina, and intended for national theatrical or television viewing or as a television pilot produced by a motion picture production company. The term "motion picture" does not include the production of television coverage of news and athletic events or a production produced by a motion picture production company if records, as required by 18 U.S.C. 2257, are to be maintained by that motion picture production company with respect to any performer portrayed in that single media or multimedia program.(4) "Motion picture production company" means a company engaged in the business of producing motion pictures intended for a national theatrical release or for television viewing. "Motion picture production company" does not mean or include a company owned, affiliated, or controlled, in whole or in part, by a company or person that is in default on a loan made by the State or a loan guaranteed by the State.(5) "Payroll" means salary, wages, or other compensation subject to South Carolina income tax withholdings.(6) "Director" means the director of the Department of Parks, Recreation and Tourism, or his designee.2008 Act No. 359, Section 4, eff 7/1/2008; 2008 Act No. 313, Section 7, eff 6/12/2008; 2005 Act No. 56, Section 1, eff 5/9/2005, applicable to taxable years beginning July 1, 2004; 2004 Act No. 299, Section 2, eff 7/1/2004.