Lead Sponsors: Senator Kent Smith
Status: Introduced (April 29, 2025)
Description: The bill creates a "music incubator program" that provides rebates on state sales tax remittances attributable to the sale of beer and wine from eligible music venues or festival promoters. Rebates to a single entity cannot exceed $100,000 per year, and no more than $10 million in rebates total can be awarded in a single year.
Since the rebate program is only for the state portion of sales taxes, the effect on counties will be fairly minimal (in the form of lower Local Government Fund distributions).
CCAO Position: No position (as of October 2025)