Cincinnati and Northern Kentucky Film Commission Be a part of our upcoming events. Visit Reel Scene Cincy

Incentives

HOTELS

  • We offer everything from the most upscale penthouse suites to the economical, yet well-suited rooms. The Film Office will help you find the most for your money with our in-office database of every hotel in the region, based on the size, amenities and price you need. For big projects, we¹ll fax out your bid request and guide you through the maze of returns. If your budget is limited we will assist you with dormitory type housing. With dozens of new hotels in Greater Cincinnati and Northern Kentucky, we will help you meet any of your housing requirements with a variety of styles, prices and locations.

ROOM TAX

  • After 30 days, one is no longer considered transient, so you get back all 10.5% room tax.

SALES TAX

  • Kentucky’s program entitles eligible motion picture and television production companies to a refund of 6% sales and use tax on expenditures made in connection with the production.

LONGER SHOOT DAYS

  • We are on the far western edge of the Eastern Standard Time Zone. That means the sun sets much later here. In summer months, sunset is around 9:30 pm. More daylight at the time of day you most need it.

PERMIT FEES

  • The City of Cincinnati requires a permit and insurance, but no fee. Some parks and public spaces require minimal fees. The City of Newport requires only a license, and the City of Covington requires a permit and fee. The Film Commission facilitates all communications and meetings regarding permits and street and bridge closure. Just ask us and we’ll take care of everything you’ll need for your particular location.

TAX CREDIT (OH)

The recently passed Film Tax Credit, strongly advocated by the Cincinnati Film Commission, encourages production activity across the state of Ohio through a refundable credit against the corporation franchise or tax credit for “motion pictures,” including (but not limited to):

  • Feature Length Films
  • Documentaries
  • Long-form, Specials, Miniseries, Series and Interstitial Television Programming
  • Videos
  • Music Videos
  • Sound Recordings
  • Interactive Websites, Televisions and Games
  • Videogames
  • Commercials
  • Any Format of Digital Media

Equal to 25% of non-wage and non-resident wage production expenditures and 35% of Ohio resident wage production expenditures, each motion picture can receive up to $5 million in credits per production. A total of $30 million in credits are available FY13 and $20 million FY14.


TAX CREDIT (KY)

Kentucky offers an aggressive package of rebates and tax incentives for film production, making it one of the more affordable film production locations.

Here is a brief description of Kentucky offers:

The refundable sales tax incentives for film production now in place will remain.

Qualified productions can take advantage of a refundable income tax credit of up to 30% of approved expenditures or,

  • 35% incentive for Kentucky resident labor
  • 35% incentive for filming in an enhanced incentive county

Film production incentives are available to companies that spend at least $250,000 to produce feature films or television shows in Kentucky. Commercials are eligible with required expenditures of $100,000.

Documentaries and Broadway productions are eligible with an expenditure minimum of $20,000, for a Kentucky based company the threshold would be $10,000.


Applications for film production incentives will be reviewed and approved by the Kentucky Film Office, Secretary of the Tourism, Arts and Heritage Cabinet, the Finance and Administration Cabinet and the Kentucky Tourism Development Finance Authority. 

Qualified expenditures include, but are not limited to, the following items: 

  • The production script and synopsis 
  • Set construction and operations 
  • Wardrobe, accessories, and related services 
  • Lease or rental of real property in Kentucky as a set location 
  • Photography, sound synchronization, lighting, and related services 
  • Editing and related services 
  • Rental of equipment
  • Vehicle leases 
  • Food 
  • Accommodations