The Texas Music Incubator Rebate (TMIR) Program was established by Senate Bill 609 and signed into law by Governor Abbott following the 87th Legislative Session. With $20.2 million in funding approved for the biennium, the TMIR Program provides qualifying music venues and music festival promoters in Texas a full or partial rebate of the mixed beverage gross receipts taxes or sales taxes attributable to the sale of beer and wine in the prior fiscal year.
The TMIR Program provides a full or partial rebate, up to $100,000.00, of mixed beverage gross receipts taxes or sales taxes attributable to the sale of beer and wine remitted in the prior fiscal year to eligible music venues or music festival promoters as defined in Texas Government Code Chapter 485, Subchapter C.
Except as otherwise provided in statute, to qualify for a rebate under the program, a music venue or music festival promoter must have, for at least the two years preceding the date on which the music venue or promoter submits an application;
(1) been a permittee subject to the mixed beverage gross receipts tax or a permit holder subject to the sales tax on the sale of beer or wine;
(2) if the applicant is a music venue, been a retail establishment with a dedicated audience capacity of not more than 3,000 persons;
(3) if the applicant is a music festival promoter, held a music festival in a county with a population of less than 100,000;
(4) entered into a written contract with a musical performance artist to conduct a live performance at the venue or festival, as applicable, under which the artist received as compensation a specified percentage of ticket sales for or other sales during the performance, or a guaranteed amount in advance of the performance; and
(5) met at least five of the following criteria, one of which must be (A) or (B):
(A) the marketing of live music performances through listings in printed or electronic publications;
(B) the provision of live music performances five or more nights per week;
(C) employment or contracting of the services of one or more people who are tasked with two or more of the following positions or services: (i) sound engineer; (ii) booker; (iii) promoter; (iv) stage manager; or (v) security personnel;
(D) having live performance and audience space;
(E) the provision of technical sound and lighting support, either in-house or through a contract with a vendor;
(F) having a space for the storage of audio equipment or musical instruments;
(G) the application of cover charges to one or more live music performances through ticketing or the imposition of a front door entrance fee;
(H) the maintenance of hours of operation that coincide with live music performance show times.
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