Hello,
I wanted to know if a production company pays you for the noise and inconvenience of filming in your neighborhood are you responsible to pay tax on amount they give you? The company is issuing a 1099 for the amount that they have paid.

Income is income....if they're issuing a 1099, it's taxable.

What Odinn7 says is correct; it IS taxable income.

If Box #3 (Other income) is used, report it ion Line #21 of Form 1040.

Yes it is taxable.