Tex. Gov't Code Section 485.044
Rebate Application


(a)

The office shall:

(1)

subject to Subsection (b), prescribe the application form for obtaining a rebate under the program; and

(2)

establish an online portal on the office’s public Internet website that allows a music venue or music festival promoter to submit the application to the office for consideration.

(b)

The application must:

(1)

state the amount of mixed beverage gross receipts tax and sales tax receipts attributable to the sale of beer and wine that was remitted to the comptroller by the music venue or music festival promoter in the preceding fiscal year;

(2)

include sufficient evidence for the office to determine that the music venue or promoter qualifies for a rebate; and

(3)

include any other information the office determines necessary to administer the program.

(c)

The office shall accept rebate applications beginning September 1 of each year and may provide rebates until all the money in the Texas music incubator account is exhausted.

(d)

The office may expedite the review of an application submitted by a music venue or music festival promoter, if the venue is located, or the festival is usually held, as applicable, in a county located wholly or partly in an area that at any time during the preceding two-year period was declared to be a disaster area by the governor or by the president of the United States.
Added by Acts 2021, 87th Leg., R.S., Ch. 84 (S.B. 609), Sec. 1, eff. September 1, 2021.

Source: Section 485.044 — Rebate Application, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­485.­htm#485.­044 (accessed May 4, 2024).

Accessed:
May 4, 2024

§ 485.044’s source at texas​.gov