Ohio SB186 creates a music incubator rebate fund to provide sales tax rebates to eligible music venues and festival promoters.

Ohio SB186 amends the state's tax code to establish a music incubator rebate fund. This fund will provide sales tax rebates to eligible music venues and festival promoters. To qualify, venues and promoters must meet specific criteria, such as marketing live performances, providing live music five or more nights per week, and employing staff for sound engineering, booking, promoting, stage management, or security. The rebates are intended to help venues and promoters recruit performing artists and bring live musical performances to the state.

Ohio SB186 creates a music incubator rebate fund to provide sales tax rebates to eligible music venues and festival promoters.

Ohio SB186 amends the state's tax code to establish a music incubator rebate fund. This fund will provide sales tax rebates to eligible music venues and festival promoters. To qualify, venues and promoters must meet specific criteria, such as marketing live performances, providing live music five or more nights per week, and employing staff for sound engineering, booking, promoting, stage management, or security. The rebates are intended to help venues and promoters recruit performing artists and bring live musical performances to the state.