 New Member Information |
Below are a few questions that are typically asked by people interested in joining Local 493:
WHAT CREW POSITIONS/CRAFTS DOES LOCAL 493 COVER?
Our jurisdiction covers all the crafts (jobs) listed below.
HOW DO I BECOME A MEMBER?
You must have a total of 30 days verified work experience in your craft on any type of film or television project. Verification is through review of call sheets, crew lists, paystubs, and/or production reports
OK, I HAVE THE EXPERIENCE, NOW WHAT DO I DO?
If you have the required experience, contact the office for an application packet. You will need to have two letters of recommendation. One of these letters needs to be from a Local 493 member in good standing and the other can be from an industry person, preferrably from within your departmental craft, that you have worked for or with.
Once the Local has received your completed application packet and related fees (see below), your application for membership will be presented at the next General Membership meeting (held monthly) for approval.
When you have been accepted into membership, your application will be forwarded to the International, and once approved, your membership card will be sent to you, along with a membership information about the Local.
HOW MUCH WILL IT COST TO JOIN?
Currently, the total to join is $515.00, which includes your initiation fee, registration and dues. The breakdown of the cost is:
$ 350.00 |
|
initiation fee |
$ 100.00 |
|
International application fee (non-refundable) |
$ 65.00 |
|
dues for your first quarter |
WHAT IF I HAVE NOT BEEN WORKING. ARE MY QUARTERLY DUES STILL PAYABLE?
Yes, Quarterly dues are payable whether you are working or not. Assessments are only paid when working on a project under an agreement.
I HAVE HEARD ABOUT "ASSESSMENTS." WHAT ARE THEY?
Assessments are "working dues" paid as a percentage of gross wages (currently 5%). This is the portion of dues that is used to help pay for the servicing of our agreements.
WHAT FORMS OF PAYMENT DO YOU ACCEPT?
We accept payments by personal check, Money Order, or cash.
For more information, please contact the Local's office at 314-469-4931 or email info@iatse493.org.
OUR COVERED CRAFT
| ART DEPARTMENT | PAINT DEPARTMENT | |||
| Production Designer | Scenic Artist | |||
| Art Director | Scenic Painter | |||
| Art Dept. Buyer | Scenic Charge | |||
| Art Dept. Coordinator | Sculptor | |||
| Draper/Upholsterer | Set Painter | |||
| Graphic Artist | Sign Writer | |||
| Greens | Utility | |||
| Leadman | ||||
| On-Set Dresser | ||||
| Set Decorator | PROPS DEPARTMENT | |||
| Set Designer | Props Master | |||
| Set Dresser | Props / Armourer | |||
| Swing Gang | Props Assistant | |||
| CONSTRUCTION DEPT. | RIGGING DEPARTMENT | |||
| Construction Buyer | Rigger | |||
| Construction Coordinator | Rigging Electric | |||
| Construction Foreman | Rigging Gaffer | |||
| Construction Welder | Rigging Grip | |||
| Gang Boss | ||||
| Model Maker | SOUND / VIDEO DEPT. | |||
| Plasterer | Boom | |||
| Propmaker | Cable | |||
| Utility | Playback | |||
| Sound Mixer | ||||
| ELECTRIC DEPARTMENT | Video Assist | |||
| Best Boy Electric | ||||
| Lighting Technician | SPECIAL EFFECTS DEPT. | |||
| Gaffer | Special Effects Assistant | |||
| Generator Operator | Special Effects Coordinator | |||
| Special Effects Lead | ||||
| GRIP DEPARTMENT | ||||
| Best Boy Grip | WARDROBE DEPARTMENT | |||
| Dolly Grip | Key Costumer | |||
| Grip | Seamstress / Tailor | |||
| Key Grip | Set Costumer | |||
| Wardrobe Supervisor | ||||
| MISCELLANEOUS DEPT. | Wardrobe | |||
| Craft Service | Wardrobe Assistant | |||
| Craft Service Assistant | Wardrobe Buyer | |||
| Teleprompter | ||||
| MEDICAL DEPARTMENT | ||||
| Medic | ||||
| Membership Benefits |
FAIR WAGES AND DECENT WORKING CONDITIONS
Overtime pay after eight hours each day or 40 hours per week. Compensation for missed meals, shortened turnarounds, etc.
HEALTH AND WELFARE BENEFITS
A choice of medical coverage's paid for by employer contributions per our agreements. When working under the Area Standards, Commercial, Music Video, and Independent Agreements, you will be eligible for coverage under the International Alliance's National Benefit Fund (N.B.F.), or, if covered under another medical plan, reimbursement for medical expenses.
RETIREMENT SAVINGS PLANS
When working under our agreements, you will receive employer paid contributions to The N.B.F.'s Annuity Plan. Additionally, members can elect to contribute after-tax, up to $250.00 per week, directly to the N.B.F.'s sponsored 401(k) Plan. There are no employer contributions to the 401(k).
POLITICAL ACTION
Through the International, we are working to protect worker's jobs through the International's Legislative Affairs Office. Protecting workers against the erosion of fair working practices through legislation.
SAFER WORKING CONDITIONS
State and Federal safety laws enforced at all times. Your health and well being on the job is a priority.
PROCEDURES FOR GRIEVANCES
A Shop Steward, Business Manager and legal counsel are available to respond to serious problems in the workplace.
DISCOUNTS FOR SERVICES
Through the UNION-PLUS program, members can receive discounts on things ranging from cellular phone service to mortgages.
| Guidelines for the Film Production Tax Credit |
(Section 135.750, RSMo)
The Missouri Department of Economic Development (DED) may issue a film production company state income tax credits equaling up to 50% of the company's expenditures in Missouri necessary for the making of a film, not to exceed $1 million in tax credits per project.
To Qualify: The film production company must spend $300,000 or more in Missouri (i.e., payments made to Missouri companies, organizations or individuals) in the making of the film. Only those Missouri expenditures that are necessary for the production of the film are applicable. Such expenditures may include, but are not limited to, the costs for labor, services, materials, equipment rental, lodging, food, location fees and property rental.
Tax credits are fully assignable: The tax credits may be applied against state income taxes (excluding withholding taxes) or financial institution taxes. They may be applied by the original recipient against such tax liability, or may be sold or transferred to another taxpayer and applied by the transferee against such tax liability. The credits may be used for the tax period during which they are earned, or may be carried forward for up to five additional tax periods.
Reservation of Tax Credits: The entire film production tax credit program is capped at $1.5 million per year. Because there is a finite amount of tax credits available, DED has established a procedure whereby tax credits may be set aside for a given film project by the submission of a pre-application form that provides estimates for the company's Missouri expenditures on the project. Based upon these estimates and any other relevant information, DED may reserve a given amount of tax credits for the project (for a given period of time). If it appears at any time that a project may be significantly delayed, then DED may review the project and, if warranted, reclaim those reserved credits, and apply them elsewhere.
In the pre-application form, DED will ask for estimates of the amount of money to be spent in Missouri, as well as projected dates for establishing the production office and the first day of principal photography. These dates will be used in determining the length of time for which tax credits may be reserved for the project, as well as the likelihood that the project will actually be produced in Missouri
DED will evaluate each pre-application, and respond to the producer with an amount of tax credits that may be reserved for the project. It is possible that at the time of a producer's initial inquiry, all of the $1,500,000 in the tax credit program have been reserved by earlier projects. In that event, the producer will be informed of the next date when a review of one or more projects may be performed, and the possibility of tax credits becoming available for reservation on other projects. It is important to understand that the reservation of credits is not a guarantee that the applicant will receive the credits. It guarantees only that credits are available, and may be awarded once Missouriexpenditures are verified by DED. Only after verification will DED certify the credits for delivery to the applicant.
Because the tax credit program is an incentive program, DED cannot award tax credits to producers who have already selected the state for their project. Hence, the reservation of credits for a project must be completed before Missourihas been selected as a location for the project. For the purposes of reserving tax credits, establishing a production office in the region is evidence that Missouri has been selected as a location for the project.
Verification of Expenditures: DED must be able to verify all items listed on the expenditures form that are to be applied to the tax credit program. The production company shall provide a spreadsheet of detailed Missouri expenditures along with the proof of purchases and proof of payments demonstrating that all expenditures were bought and paid to Missouri companies, organizations, or individuals. In addition, DED verifies that all expenditures were necessary costs incurred in the production of the project.
Delivery of Tax Credit
The actual certificates of state income tax credits may be delivered to the production company upon completion of the Missouri portion of the project and verification by DED of the Missouri expenditures. A transfer form will need to be completed if the tax credits are to be sold or otherwise transferred. Without submitting this form to DED, the Department of Revenue will not recognize the transfer.
Definitions
Business Entity Located in Missouri Any sole proprietorship, partnership, limited liability entity or corporation with offices in Missouri more than 180 days prior to the start of a film production for which tax credit expenditures are being claimed.
Individual Located in Missouri A person residing in Missouri more than 180 days before the start of a film production for which film tax credit expenditures are being claimed.
Missouri Expenditure An expense for a product or service provided in Missouri that is a necessary cost for the production of a qualifying film production, for which remuneration is received by a business entity, organization or individual located in Missouri. Such expenditures may include, but are not limited to, the costs for labor, services, materials, equipment rental, lodging, food, location fees and property rental. Wages for an individual who is not a Missouri resident 180 days prior to the inception of the film project, interstate travel expenses and any other expenses incurred outside of Missouri are not Missouri expenditures.
NAICS is North American Industry Classification System. The Federal Office of Management and Budget (OMB) adopted the NAICS as the industry classification system used by the statistical agencies of the United States. NAICS replaces the 1987 Standard Industrial Classification (SIC). The NAICS is used for classifying business establishments to assist with gathering data related to measuring productivity, unit labor costs, and the capital intensity of production, employment and other information. Missouri businesses are assigned a NAICS when the company files a "Report to Determine Liability Status" with the Missouri Department of Labor and Industrial Relations, Division of Employment Security to determine Unemployment Tax Liability. Normally, a general business employer becomes liable for the tax and responsible for providing unemployment insurance for its workers when it:
- Pays $1,500 in wages (cash and in-kind) in a calendar quarter, or
- Has an employee in some portion of a day in each of 20 different weeks, or
- Becomes liable under the Federal Unemployment Tax Act (FUTA) and employs a worker in Missouri, or
- Acquires and continues without interruption substantially all the business of a liable employer.
Necessary Costs Money actually paid for items that are consumed in the production of the project, less any salvage, resale or residual value. Such items may include, but are not limited to, the costs for labor, services, materials, equipment rental, lodging, food, location fees and property rental. All such costs must be reasonable and within accepted industry standards.
Organization Located in Missouri Any non-profit organization in existence in Missouri for more than 180 days prior to the start of a film production for which tax credit expenditures are being claimed, and any public entity located in Missouri.
Pre-application A form used at the beginning of the process of requesting the tax incentive, where an estimate of the proposed Missouri expenditures is provided by the producers of the film project. The estimates provided by the producers will be used to determine whether the project may meet the qualifying amount of $300,000 in Missouri expenditures, and in determining the estimated amount of tax credits that could be reserved for the project.
Project Review The process by which DED examines the estimates provided in the pre-application form and any other relevant information to determine the likelihood of the film project qualifying for Missouri film production tax credits. Such reviews may be performed periodically on each project, or at any time when new information indicates a likelihood that a project will be delayed.
Proof of Payment Receipt; check (cancelled, front and back); bank statement (for debit card transactions); or credit card statement (for credit card transactions).
Proof of Purchase Invoice or receipt.
Reserved Tax Credits Tax credits that DED has set aside for a project that has submitted a pre-application form demonstrating a likelihood of surpassing $300,000 in Missouri expenditures. Such reserved credits may be rescinded upon a subsequent review of the project that results in a finding that the project is not likely to qualify for the reserved credits within the time scheduled for the project.
Notice
The Tax Credit Accountability Act of 2004 (Senate Bill 1099, Sections 135.800 through 135.830, RSMo) makes several changes to the tax credit programs, specifically: Processing tax credit applications; annual reporting requirements; and penalty provisions.
Changes in Processing of Tax Credits (Section 135.815, RSMo) Prior to DED authorization of a tax credit, the DED will contact the Departments of Revenue and Insurance and verify that the applicant does not owe any delinquent income, sales, use, or insurance taxes, or interest or penalties on such taxes. If a delinquency exists, the amount of tax credits issued will be reduced by the amount of the delinquency. After satisfying all delinquencies, the remaining credits shall be issued.
Reporting Requirements (Section 135.805, RSMo) Certain tax credit recipients are required to annually report information pertaining to the project that received the tax credits to the DED. The statute requires that a full year pass after the issuance of the tax credits before SB1099 reporting requirements must be met. The earliest date that reporting may be required is June 30, 2006.
The Business Recruitment category of tax credits, which includes the Film Production Tax Credit program, requires recipients to annually report for three (3) years following the date of issuance of the tax credits to the DED the following information:
- Category of business by size
- Address of the business headquarters
- Addresses of all offices located within this state
- Number of employees at the time of the annual update
- Updated estimate of the number of employees projected to increase as a result of the completion of the project
- The estimated or actual project cost
Penalty Provisions (Section 135.810, RSMo) Failure to meet the annual reporting requirements or fraud in the application process if determined by a court, such person or entity shall be subject to penalties.
If the annual report is ninety (90) days past due, DED shall send notice by registered mail to the last known address of the person or entity who is required to complete the annual report. The notice shall inform the person or entity of the past-due report and the pending penalties and their respective deadlines.
If the annual report is six (6) months past due, the DED shall notify the Department of Revenue that the taxpayer is subject to penalties because of failure to report. Such penalties include the following:
- Failure to report for six (6) months but less than one year shall equal a penalty of two percent (2%) of the value of the tax credits issued for each month of the delinquency.
- EXAMPLE: Recipient receives $10,000 in tax credits. Annual report is due June 30, 2006, however, the recipient does not submit the report until March 30, 2007. The recipient is nine (9) months delinquent and the penalty would equal 2% multiplied by $10,000 for nine (9) months or $1800.
- Failure to report for more than one (1) year shall equal a penalty of ten percent (10%) of the value of the credits issued for each month of the delinquency, not to exceed one hundred percent (100%) of the tax credit value.
- EXAMPLE: Recipient receives $10,000 in tax credits. Annual report is due June 30, 2006, however, the recipient does not submit the report until March 30, 2008. The recipient is twenty-one (21) months delinquent and the penalty would equal 10% multiplied by $10,000 for twenty-one (21) months or $21,000, however, the statute limits the penalty to the amount of the tax credits, therefore, and the penalty would be $10,000.
The taxpayer shall be liable for any penalties as of December 31 of any tax year and the liability shall be due as of the filing date of the taxpayer's next income tax return.
If the taxpayer is not required to file an income tax return, the taxpayer's liability for penalties shall be due as of April 15th of each year.
The Director of the Department of Revenue shall offset any tax credits claimed on a filed tax return against an outstanding penalty before applying such credits to the tax year against which they were originally claimed.
Any nonpayment of liability for penalties shall be subject to the same provisions of law as a liability for unpaid income taxes, including but not limited to, interest and penalty provisions.
Penalties shall remain the obligation of the person or entity obligated to complete the annual report without regard to any transfer of the credits.
Closed Records (Sections 610.255 and 620.014, RSMo)
Before August 28, 2004 and pursuant to Section 620.014, DED had the authority to close certain records except for the name of the tax credit recipient and the amount of the tax credit. SB 1099 removes this broad exception but DED retains the authority to close records or documents that "relate to financial investments in a business, or sales projections or other business plan information which may endanger the competitiveness of a business" or as also allowed by law.
Contact Information
MO Department of Economic Development
Business Finance
301 West High Street, Room 720
PO Box 118
Jefferson City, MO 65102
Phone: 573-751-0717
Fax: 573-751-8480
E-mail: dedfin@ded.mo.gov
Revised November 2004.
