The Texas Music Incubator Rebate (TMIR) Program was created through Senate Bill 609 and signed into law by Governor Abbott following the 87th Legislative Session. Backed by $20.2 million in biennial funding, the program is designed to support and strengthen Texas’ music industry by reinvesting tax revenue into the venues and festivals that fuel music economies.
Overview
The TMIR Program provides a rebate of the mixed beverage gross receipts taxes (MB and N licensees) or sales taxes remitted on beer and wine (BG and BW licensees) in the previous fiscal year.
Who it’s for: Music venues and music festival promoters who meet eligibility requirements
Award: Up to $100,000
How Funds May Be Used
Funds may be used for any expenses related to the approved venue or festival, including:
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, met the requirements below.
Permit / Tax Requirement (all applicants)
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;
Music Venue Requirement (music venues only)
if the applicant is a music venue, been a retail establishment with a dedicated audience capacity of not more than 3,000 persons;
Music Festival Requirement (music festivals only)
if the applicant is a music festival promoter, held a music festival in a county with a population of less than 100,000;
Artist Contract Requirement (all applicants)
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
Operational Criteria (all applicants)
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.
Tip: If you’re unsure whether you meet five criteria, review your documentation and contact TMIR staff with questions before applying.
If I’m unsure whether I qualify, what should I do?
Review the Eligibility section and contact TMIR staff with any additional questions.
Portal & Account
I forgot my password. What should I do?
Access the TMIR Portal and click “Forgot password” on login screen.
Can I save my application and come back later?
Yes. The application automatically saves your responses, allowing you to return and complete the application at a later time.
Documentation
What documents are required?
Each application question identifies required documents.
What if I don’t have a required document at the time I apply?
You will not be allowed to submit your application without the required documentation.
Application
What happens after I submit my application?
TMIR Program Staff will review your application for completeness. If any additional information/documentation is needed, you will be notified via email.
How will I know if my application is approved?
You can follow the status of your application in the application portal.