(a) Application Deadline. Applications for participation in the Events Trust Fund Program should be submitted no later than 120 days before the first day of the event in order to permit the Office to timely determine the amount of incremental increase in tax by not later than three months before the date of the event.
(b) Determination Deadline. No later than the 30th day after the date the Office receives a completed request for participation and all required information, the Office will make a determination of whether the event meets the eligibility requirements of Texas Revised Civil Statutes, Article 5190.14 for the establishment of an event trust fund, and a determination of the amount of incremental increase in tax receipts, as determined by the Office, that is directly attributable to the preparation or presentation of the event. The determination must be made no later than three months before the date of the event.
(c) Event Support Contract Submission. Before the first date of the event, the applicant shall submit an event support contract and other documentation required by section 184.31 of this chapter. If the event support contract is not timely submitted, the Office may deem the applicant ineligible for disbursements from the trust fund established for the event.
(d) Attendance Certification Deadline. The applicant shall submit the attendance certification and supporting documentation required by Section 184.30 not later than 45 days after the last date of the event. If the attendance documentation for the event is not timely submitted, the Office may deem the applicant ineligible for disbursements from the trust fund established for the event.
(e) Local Share Submission. Not later than 90 days after the last day of the event, the applicant shall remit to the Office the local share contribution to the fund made by or on behalf of an endorsing municipality or endorsing county pursuant to Texas Revised Civil Statutes, Article 5191.14, Section 5B(d), 5C(d) or 5C(d-1). The local share cannot be submitted on a weekend or state holiday. If the local share is not timely submitted, the trust fund established for the event will be closed.
(f) Disbursement Request Submission. The applicant shall submit all requests for disbursements from the trust fund and supporting documentation by not later than 180 days after the last day of the event. Any disbursement requests that are not timely submitted may be ineligible for reimbursement from the trust fund established for the event.
(g) A local organizing committee, endorsing municipality, or endorsing county must provide an annual audited financial statement if requested by the Office no later than the end of the fourth month after the date the period covered by the financial statement ends.

Source Note: The provisions of this §184.23 adopted to be effective January 1, 2017, 41 TexReg 10263