Texas Music Office
TMIR Hero Background Image | Texas Music Office
Texas Music Incubator Rebate Program
Historic Tax Rebate Program for Texas Music Venues and Festivals
About TMIR | Texas Music Office
Learn About the
Texas Music Incubator Rebate Program

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 in the 88th Legislative Session, the TMIR Program will provide qualifying music venues and festival promoters in Texas a full or partial rebate of the mixed beverage gross receipts taxes and sales taxes paid in the prior fiscal year to help support the live music industry in communities across the state.

What Does It Do?
The Texas Music Incubator Rebate (TMIR) Program provides a full or partial rebate of mixed beverage gross receipts taxes and sales taxes remitted in the prior fiscal year, up to $100,000, to eligible music venues or music festival promoters in Texas, as defined in Texas Government Code Chapter 485, Subchapter C. The rebates are to assist eligible venues and promoters in their efforts to create and support live music performance across Texas.
Who Can Apply?
To be eligible for this annual rebate, a music venue or music festival promoter must submit an application with supporting documentation to show that it meets the requirements below through the application portal at tmir.portal-gov.texas.gov. Each applicant must register and verify their email address before being allowed to proceed with the application process. Entities are eligible for only one rebate per tax ID per fiscal year.
When Does It Open?
The first round of applications is open September 1 through November 30, 2023. Future rounds of applications will be announced pending available funds.
Launch the TMIR Portal

The Texas Music Incubator Rebate (TMIR) Program will open on September 1, 2023. At that time, applications will be accepted by the Texas Music Office in accordance with Texas Government Code Chapter 485, Subchapter C.
 

Type of Incentive
 

The TMIR Program provides a full or partial rebate of mixed beverage gross receipts taxes and sales remitted in the prior fiscal year, up to $100,000.00 to eligible music venues or music festival promoters as defined in Texas Government Code Chapter 485, Subchapter C. The rebates are to assist eligible venues and promoters in their efforts to create and support live music performance across Texas. Entities are eligible for only one rebate per tax ID per fiscal year.

 

Who Can Apply?

 

To be eligible for this annual rebate, a music venue or music festival promoter submit an application with supporting documentation to show that it meets the requirements below through the application portal housed on the TMO website: tmir.gov.texas.gov.

 

a) Except as provided by Subsection (b), to qualify for a rebate under the program, a music venue or music festival promoter, for at least the two years preceding the date on which the music venue or promoter, as applicable, submits an application under Section 485.044, must have:

(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 described by Paragraph (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; or

(H) the maintenance of hours of operation that coincide with live music performance show times.

 

How Do I Apply?
 

To apply for the TMIR Program, see the link below. Entities are eligible for only one rebate per tax ID per fiscal year. Applications will be reviewed by TMIR Program staff for completeness and eligibility. Before applying, applicants should review the required documents listed on the online portal.

 

Launch the TMIR Portal



For questions, contact the TMIR Program staff at tmir@gov.texas.gov, You may also download the TMIR Program one-pager in .pdf format.