15. The Georgia Film Tax Credit and Small Communities

Abstract

The Georgia Film tax credit program has been a major draw for film production in the state of Georgia, with Georgia seeing significant growth in filming since the current film credit has been in place. There are several studies on the state-level economic impact of the credit. However, we found no literature on the effect of the credit on smaller communities. Because of the lack of information on this specific topic, our project is exploratory in nature. Our project assesses the effect of the film tax credit on the smaller North Georgia communities of Lumpkin County, Dawson County, and Forsyth County through qualitative data derived from interviewing representatives from the local Chambers of Commerce, and from the Georgia Department of Economic Development. We used a semi-structured interview protocol to gather information on the benefits, drawbacks, and impact the film tax credit has had on the specified communities. To date we have completed four interviews, which have been transcribed and are currently being coded. While we do not yet have any formal results, our interviews indicate that the film tax credit has been successful in bringing revenue to these smaller communities. Additionally, we noted that some communities are doing a better job of tracking the impact film has on their community, and some communities are more enthusiastic about the film credit than others. In conclusion, by examining the Georgia Film tax credit at a community level, we have been able to observe the local impact of this state initiative.