{"data":{"id":"us-ky/krs-154.12-280","jurisdiction":"us-ky","citation":"KRS 154.12-280","heading":"Kentucky Film Office -- Duties -- Application fee -- Funds received --","body":"Transient room tax.\n(1) There is created the Kentucky Film Office, which shall be attached to the Cabinet\nfor Economic Development for administrative purposes onl y. The office shall be\nheaded by an executive director selected and compensated as provided in KRS\n154.12-282(2)(g). The executive director shall have the authority to hire staff,\nincluding a marketing and development director, contract for services, expen d\nfunds, and operate the normal business activities of the council.\n(2) The duties of the office shall include but not be limited to:\n(a) Reviewing all applications submitted for tax incentives in accordance with\nKRS 154.61-030;\n(b) Notifying the applicant within thirty (30) days of receipt and that:\n1. The application is complete; or\n2. Additional information is required;\n(c) Forwarding each eligible application to the cabinet for an economic analysis\nof the project;\n(d) Submitting the application and all related documents to the Kentucky Film\nLeadership Council for a final decision, if the analysis supports the project;\n(e) Coordinating with local and regional film offices or local tourism\ncommissions on issues impacting the film industry in Kentucky, including\nstreamlining local permitting processes;\n(f) Marketing Kentucky as a location for film production;\n(g) Providing assistance to production companies for compliance with Subchapter\n61 of KRS Chapter 154;\n(h) Assisting film studios and workforce training programs to increase the film\nproduction workforce;\n(i) Coordinating with the Kentucky Film Leadership Council establish ed in KRS\n154.12-282 to develop marketing strategies to promote and grow the film\nproduction industry in Kentucky;\n(j) Creating a website and a one -stop portal to provide information to film\nproducers regarding studios, local and regional commissions, pers onnel,\nfilming locations, permitting, and other matters relevant to the film industry;\nand\n(k) Adopting the recommendations of the council created pursuant to KRS\n154.12-282 and promulgating regulations in accordance with KRS Chapter\n13A necessary to conduct the operations of the office.\n(3) The office shall receive and retain all tax incentive application fees collected\npursuant to KRS 154.61 -030. The nonrefundable application fee that is currently\npayable to the office upon submission of a tax incentive a pplication shall be\ndetermined by the total amount of qualifying expenditures and qualifying payroll\nexpenditures, as defined in KRS 154.61-010. If the total is:\n(a) Less than fifty thousand dollars ($50,000), the application fee shall be two\nhundred fifty dollars ($250);\n(b) Between fifty thousand dollars ($50,000) and one hundred thousand dollars\n($100,000), the application fee shall be five hundred dollars ($500); or\n(c) More than one hundred thousand dollars ($100,000), the application fee shall\nbe one thousand dollars ($1,000).\n(4) The office may accept contributions, grants, and other property of value to hold and\napply to projects for which the office is created. Any funds not expended at the\nclose of a fiscal year shall not lapse but shall be carried  forward into the next fiscal\nyear. Notwithstanding KRS 142.406, for the period beginning July 1, 2025, and\nending June 30, 2028, two and one -half percent (2.5%) of the transient room tax\ncollected pursuant to KRS 142.400, up to the maximum amount of five hundred\nthousand dollars ($500,000) in each fiscal year, shall be transferred to the office and\ndedicated to staff and operational costs.","path":[],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58150","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:52Z","sha256":"796d7517285412c9db2872b37cc582ae963b428dd9bf6a4a1c22494f96477fd8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-154.12-278","next":"us-ky/krs-154.12-282"},"notice":"GroundRules: Original legal text. Not legal advice."}