General Assembly Proposed Bill No. 5052 February Session, 2012 LCO No. 192 Referred to Committee on Finance, Revenue and Bonding Introduced by: REP. BACCHIOCHI, 52nd Dist. General Assembly Proposed Bill No. 5052 February Session, 2012 LCO No. 192 Referred to Committee on Finance, Revenue and Bonding Introduced by: REP. BACCHIOCHI, 52nd Dist. AN ACT CONCERNING THE TAXATION OF BED AND BREAKFAST ESTABLISHMENTS. Be it enacted by the Senate and House of Representatives in General Assembly convened: That chapter 219 of the general statutes be amended to exempt from the hotel tax any bed and breakfast establishment that is occupied by its owner as such owner's primary place of residence. Statement of Purpose: To provide that owner-occupied bed and breakfast establishments are competitive by reducing the amount of sales tax imposed on them.