By David Wells, President, Moving Picture Rental — Updated April 2026
Moving Picture Rental crew on location in Central Florida
Orlando has always been a major production hub. Universal, Disney, and a deep infrastructure of stages, crews, and vendors have made Central Florida a go-to market for decades. What changed in 2026 is that Orange County film incentives now offer a cash rebate program to compete directly with Broward County and Miami-Dade. Moving Picture Rental has been operating in Orlando since the early days of the Florida film economy. Here is everything producers need to know.
What Are the Orange County Film Incentive Programs?
Orange County film incentives operate as a two-tier rebate program targeting different production types. Both tiers are performance-based, meaning the rebate is paid after the production verifies its qualifying local spend.
| Program | Min. Spend | Rebate | Cap | Key Requirements |
|---|---|---|---|---|
| TV & Film Incentive | $400,000 | 20% | $1,000,000 | Hotel nights required; must feature OC locations in credits; hire 5 local students/graduates |
| TV Commercial Incentive | $250,000 | 10% | $50,000 | Hotel nights required; must prominently feature OC assets; hire 5 local students/graduates |
Who Runs the Orange County Film Incentive Program?
Orange County named Jen Pennypacker as Film Incentive Program Administrator in March 2026. Pennypacker brings 12 years of experience as Business Development Director for the Metro Orlando Film & Television Commission and previously served as President of Film Florida and Women in Film & Television, Florida. She coordinates with the Orlando Economic Partnership and Orlando Film Office on permitting, site selection, and regional marketing.
What Are the Requirements to Qualify?
| Requirement | Details |
|---|---|
| Minimum Local Spend | $400,000 (TV/Film) or $250,000 (Commercials) on qualifying payroll and expenditures in Orange County |
| Orange County Assets | Production must prominently feature, highlight, or brand Orange County and/or its municipalities |
| Hotel Room Nights | Required. Cast and crew hotel stays in Orange County count toward local spend |
| Local Hiring | Must hire 5 qualified students or graduates from Orange County film programs (college, university, or technical school) |
| Application Timing | Must apply before principal photography begins |
| Local Crew Documentation | Must provide documentation demonstrating efforts to hire local cast and crew (job postings, union inquiries) |
| Rebate Disbursement | Paid in two phases: half upon project completion, half when it airs |
Moving Picture Rental digital cine camera equipment Orlando Florida production
How Do Orange County Film Incentives Compare to Other Florida Programs?
| County / Program | Min. Spend | Rebate | Cap | Key Distinction |
|---|---|---|---|---|
| Orange County TV & Film | $400,000 | 20% | $1,000,000 | Lowest 20% entry point in FL |
| Orange County Commercial | $250,000 | 10% | $50,000 | Tourism-focused commercials |
| Broward MPG | $4,000,000/proj. | 30% | $2,500,000 | Highest rebate % in Florida |
| Broward Film & TV | $400,000 | 20% | $800,000 | 60% shoot days in Broward |
| Miami-Dade HIFFP | $5,000,000 | 20% | Varies | 70% local vendors; 60% local crew |
| Miami-Dade Tier 1 Grant | $1,000,000 | Grant | $100,000 | BCC approval required |
| Jacksonville Tier 2 | $1,000,000 | 20% | $400,000 | Duval County spend |
Orange County film incentives stand out in two important ways: the $400,000 minimum is the lowest entry for a 20% rebate in Florida, and the $1M cap covers up to $5M in qualifying spend.
Shooting across multiple Florida markets? See our dedicated guides: Miami-Dade Film Incentives 2026 and Broward County Film Incentives 2026.
Program Funding and Timeline
Orange County committed $25 million over five years ($5 million annually from FY2026 through FY2030). Funding comes from the Tourist Development Tax (TDT), the same 6% tax visitors pay on hotel and short-term rentals. Program staff and administration are funded through the County’s General Fund.
- November 18, 2025: Board of County Commissioners approved the program
- February 10, 2026: Standard Operating Procedures adopted
- March 2026: Jen Pennypacker named administrator; applications opened
- Second half of 2026: First grant awards expected
Don’t Overlook the Florida Sales Tax Exemption
Florida’s Production Sales Tax Exemption (Florida Statute s. 212.08) applies statewide and can be stacked on top of Orange County film incentives. This reduces your equipment costs on any Florida production.
| Certificate Type | Who Qualifies | How to Get It |
|---|---|---|
| 90-Day Certificate | Short-term / visiting productions | Application to Florida Dept. of Revenue |
| 1-Year Certificate | Florida-based business (12+ months) | Proof of permanent Florida address |
| Annual Resale Certificate | Registered Florida sales tax dealers | Active Florida sales tax account |
Frequently Asked Questions About Orange County Film Incentives
Q: What is the Orange County film incentive program?
A: A two-tier performance-based rebate program offering 20% capped at $1,000,000 for TV and film productions with a $400,000 minimum local spend, and 10% capped at $50,000 for commercials with a $250,000 minimum. Backed by $25 million over five years from the Tourist Development Tax.
Q: Are Orange County film incentive applications open?
A: Yes. The program began accepting applications in March 2026 under administrator Jen Pennypacker. Contact the Orange County Film Incentive Program office or the Orlando Film Office at 407-446-0201 for the current application window.
Q: How does Orange County compare to Miami-Dade and Broward film incentives?
A: Orange County has the lowest entry point for a 20% rebate in Florida at $400,000, compared to $5,000,000 for Miami-Dade’s HIFFP. Broward offers a higher 30% rebate through its MPG program but requires two scripted projects with a $4,000,000 minimum per project. Orange County’s $1M cap covers up to $5M in qualifying spend.
Q: What types of productions qualify for Orange County film incentives?
A: Feature films, TV and streaming series, documentaries, and commercial productions meeting the minimum local spend. Productions must feature Orange County locations, include hotel room nights, and hire 5 qualified local students or graduates.
Q: Does equipment rental count toward the Orange County minimum spend?
A: Yes. To qualify for the 20% rebate, TV and film projects must reach a $400,000 minimum direct spend in Orange County. Moving Picture Rental operates a local Orlando facility, meaning every dollar spent on gear and crew counts directly toward that threshold.
Q: Can I combine the Orange County rebate with the Florida Sales Tax Exemption?
A: Yes. The statewide Production Sales Tax Exemption under Florida Statute s. 212.08 applies independently and can be stacked on top of any county rebate program, including Orange County film incentives.
About Moving Picture Rental:
Moving Picture Rental is Florida’s one-stop shop for all your production services and rental needs. As your on-site production partner, we share our collective filmmaking experience, guiding your team to the right gear and crew for the job.
We provide digital cinema camera rentals, lens rentals, film lighting packages, grip truck rentals, walkie-talkies, and expendables at competitive prices.
We’ll connect you with our network of seasoned camera crews and assistants, grips, gaffers, sound mixers, hair and makeup, and PAs. We’re in the business of helping your production succeed.
Ready to Shoot in Orange County? Moving Picture Rental Is Already There.
Moving Picture Rental is Florida’s full-service production partner with an Orlando facility already serving Central Florida productions. We supply vetted crews, digital cine cameras, lenses, G&E, production supplies, and 24/7 delivery.
Miami / Fort Lauderdale: (305) 522-1361
Orlando: (407) 674-2054
Fort Myers: (239) 288-0351
Tampa: (813) 296-2737
Or request a quote.
Disclaimer: The incentive program details, rebate percentages, eligibility requirements, and application procedures referenced in this post are based on publicly available information from Orange County Government and the Orlando Film Office at the time of publication. These programs are subject to change at any time, including adjustments to funding availability, application windows, and eligibility criteria. Moving Picture Rental is not responsible for the accuracy of third-party program information and recommends contacting the Orange County Film Incentive Program directly to confirm current details before making production decisions. This post is for informational purposes only and does not constitute financial, legal, or tax advice.
About The Author
David Wells - Moving Picture President
David Wells is the President of Moving Picture Rental, where he has the privilege of wearing many hats -- Producer, Director, Cameraman, and Technologist. An entrepreneur at heart, Wells injects creativity and innovation into every role and helps guide producers and filmmakers with their projects. Call David Wells and his team, and they’ll show you how to make your production an outstanding one.
