ALABAMA DEVELOPMENT OFFICE AND ALABAMA TOURISM DEPARTMENT/ALABAMA FILM OFFICE
Here’s a well-organized overview of Alabama Administrative Code – Title 281, covering the Alabama Department of Commerce (which incorporates the former Development Office, Tourism Department, and Film Office):
📘 Title 281 – Departments of Commerce / Film Office Incentives
Origin: What was once the Alabama Development Office, the Tourism Department, and the Film Office is now codified under Title 281. (regulations.justia.com)
Chapter 281‑1‑1: Certification for Sales, Use & Lodging Tax Exemptions
Sections .01–.08: Procedures for obtaining tax exemptions for qualified entities and events. (Note: Some definitions and applications may have been repealed.) (law.cornell.edu)
Chapter 281‑2‑1: Certified Capital Companies
Sections .01–.13: Establishment and regulation of Certified Capital Companies, including definitions, certification criteria, and duties. (law.cornell.edu)
Chapter 281‑3‑1: Alabama Film Office Incentives
.01 Scope
.02 Definitions
.03 General Requirements
.04 Selection of State‑Certified Productions
.05 Continuing Requirements
.06 Final Incentive Audit & Report
.07 Rebate Payment & Non-qualification
.08 Production Expenditures
.09 Chart of Production Expenditures
These rules implement the Entertainment Industry Incentive Act (2009), detailing eligibility for production rebates (25% of non‑resident expenditures + 35% payroll rebate for Alabama residents), audit processes, required credits (“Filmed on location in Alabama”), and definitions such as “Above/Below the Line,” “Qualified Production Company,” etc. (regulations.justia.com, law.cornell.edu, admincode.legislature.state.al.us)
Chapter 281‑4‑1: Alabama Innovation Fund
Now REPEALED, with sections .01–.07 deleted. (law.cornell.edu)
Chapter 281‑5‑1: Alabama New Markets Development Program
.01–.05: Implements the New Markets Tax Credit program, covering eligibility, recapture provisions, reporting, and fee structures.
Chapter 281‑6‑1 & 281‑6‑2: Alabama Renewal Act – Port Credit & Growing Alabama Credit
Chapter 6‑1: Port-related credit program.
Chapter 6‑2: Procedures for “Growing Alabama Credit,” a tax credit supporting local economic development organizations—defines application processes, funding awards, compliance obligations, and online reservation systems. Filed Feb 2, 2017; effective March 19, 2017. (revenue.alabama.gov)
🔄 History & Administrative Notes
Title 891 once contained Film Office rules under Tourism. These were repealed when moved to Title 281. (law.cornell.edu)
The Film Office chapter (.02 Rules effective Sept 17, 2012; amended March 19, 2015). (admincode.legislature.state.al.us)
Other chapters have various effective dates: New Markets (2012), Port/Growing Credit (2017), etc.
🧭 Why It Matters
Centralization: Codifies commerce, tourism, economic development, and film incentives in one department.
Attractive Incentives: Offers robust film and tax benefits to boost production and investment in Alabama.
Clear Guidelines: Precise rules on eligibility, audits, reporting, and funding ensure transparency.
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