Connecticut 2015 Regular Session

Connecticut House Bill HB05461 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	General Assembly Substitute Bill No. 5461
2		-	January Session, 2015 _____HB05461KID___030615____
	1	+	General Assembly Committee Bill No. 5461
	2	+	January Session, 2015 LCO No. 4623
	3	+	04623HB05461KID
	4	+	Referred to Committee on COMMITTEE ON CHILDREN
	5	+	Introduced by:
	6	+	(KID)
3	7
4	8		General Assembly
5	9
6		-	~~Substitute~~ Bill No. 5461
	10	+	Committee Bill No. 5461
7	11
8	12		January Session, 2015
9	13
10		-	_____HB05461KID___030615____
	14	+	LCO No. 4623
	15	+
	16	+	04623HB05461KID
	17	+
	18	+	Referred to Committee on COMMITTEE ON CHILDREN
	19	+
	20	+	Introduced by:
	21	+
	22	+	(KID)
11	23
12	24		AN ACT IMPOSING A TAX ON SUGARY SOFT DRINKS.
13	25
14	26		Be it enacted by the Senate and House of Representatives in General Assembly convened:
15	27
16		-	Section 1. (NEW) (Effective October 1, 2015~~, and applicable to sales occurring on and after said date~~) (a) For purposes of this section:
	28	+	Section 1. (NEW) (Effective October 1, 2015) (a) For purposes of this section:
17	29
18	30		(1) "Consumer" means any person who purchases a soft drink for personal consumption;
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20	32		(2) "Person" means "person" as defined in subdivision (1) of section 12-407 of the general statutes;
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22	34		(3) "Retailer" means "retailer" as described in subdivision (12) of section 12-407 of the general statutes; and
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24	36		(4) "Soft drink" means any carbonated nonalcoholic beverage that is intended for human consumption and contains any added caloric sweetener.
25	37
26	38		(b) A tax is hereby imposed on the purchase of any soft drink, at a rate of one cent per ounce of such soft drink. Said tax shall be in addition to any tax otherwise applicable to any such transaction. Said tax shall be paid by the consumer to the retailer and each retailer shall collect from the consumer the full amount of the tax imposed by this section.
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28	40		(c) (1) The tax collected by a retailer pursuant to this section is due and payable to the Commissioner of Revenue Services monthly on or before the last day of the month next succeeding each monthly period.
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30	42		(2) On or before the last day of the month following each monthly period a return for the preceding period shall be filed with the commissioner in such form as the commissioner may prescribe. Returns shall be signed by the person required to file the return or by such person's authorized agent but need not be verified by oath, provided a return required to be filed by a corporation shall be signed by an officer of such corporation.
31	43
32		-	(3) Any retailer who fails to pay the tax collected pursuant to this section within the time required shall pay a penalty of fifteen per cent of the ~~tax~~ or fifty dollars, whichever amount is greater, in addition to the tax, plus interest at the rate of one per cent per month or fraction thereof from the due date of such tax to the date of payment. Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or any part of the penalties provided under this section when it is proven to the satisfaction of the commissioner that failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.
	44	+	(3) Any retailer who fails to pay the tax collected pursuant to this section within the time required shall pay a penalty of fifteen per cent of the surcharge or fifty dollars, whichever amount is greater, in addition to the tax, plus interest at the rate of one per cent per month or fraction thereof from the due date of such tax to the date of payment. Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or any part of the penalties provided under this section when it is proven to the satisfaction of the commissioner that failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.
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34	46		(4) The commissioner, if he or she deems it necessary in order to ensure payment to or facilitate the collection by the state of the amount of taxes, may permit or require returns and payment of the amount of taxes for other than monthly periods.
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36	48		(5) The commissioner for good cause may extend the time for making any return and paying any amount required to be paid under this section if a written request therefor is filed with the commissioner together with a tentative return that shall be accompanied by a payment of the tax, which shall be estimated in such tentative return, on or before the last day for filing the return. Any retailer to whom an extension is granted shall pay, in addition to the tax, interest at the rate of one per cent per month or fraction thereof from the date on which the tax would have been due without the extension until the date of payment.
37	49
38	50		(d) For calendar quarters ending on or after December 31, 2015, the Commissioner of Revenue Services shall deposit the amounts received by the state from the tax imposed under subsection (b) of this section into the soft drink tax account, established pursuant to section 2 of this act, except, after notification to and approval by the Secretary of the Office of Policy and Management, the commissioner may deduct and retain from such amounts received an amount equal to the costs of administering the provisions of this section.
39	51
40	52		(e) The administration of this section is vested in the Commissioner of Revenue Services. All forms necessary and proper for the enforcement of this section shall be prescribed and furnished by the commissioner. The commissioner may prescribe regulations, in accordance with chapter 54 of the general statutes, to carry into effect the provisions of this section, which regulations and subsequent rulings, when reasonably designed to carry out the intent and purpose of this section, shall be prima facie evidence of its proper interpretation. The commissioner shall, at least annually, and more often in his or her discretion, publish for distribution all regulations adopted pursuant to this subsection and such rulings as appear to the commissioner to be of general interest.
41	53
42		-	(f) The provisions of sections 12-548 to 12-554, inclusive, of the general statutes and section 12-555a of the general statutes shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and ~~said~~ section 12-555a had been incorporated in full into this section and had expressly referred to the tax under this section, except to the extent that any provision is inconsistent with a provision in this section.
	54	+	(f) The provisions of sections 12-548 to 12-554, inclusive, of the general statutes and section 12-555a of the general statutes shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a of the general statutes had been incorporated in full into this section and had expressly referred to the tax under this section, except to the extent that any provision is inconsistent with a provision in this section.
43	55
44		-	Sec. 2. (NEW) (Effective October 1, 2015) There is established an account to be known as the "soft drink tax account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Department of Public Health for purposes of public education and outreach regarding obesity, including childhood obesity, heart disease and diabetes.
	56	+	Sec. 2. (NEW) (Effective October 1, 2015) There is established an account to be known as the "soft drink tax account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Department of Public Health for purposes of (1) public education and outreach regarding obesity, including childhood obesity, heart disease and diabetes, and (2) the Governor's Scholarship program, as described in section 10a-173 of the general statutes.
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49	61		This act shall take effect as follows and shall amend the following sections:
50		-	Section 1 October 1, 2015~~, and applicable to sales occurring on and after said date~~ New section
	62	+	Section 1 October 1, 2015 New section
51	63		Sec. 2 October 1, 2015 New section
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53	65		This act shall take effect as follows and shall amend the following sections:
54	66
55	67		Section 1
56	68
57		-	October 1, 2015~~, and applicable to sales occurring on and after said date~~
	69	+	October 1, 2015
58	70
59	71		New section
60	72
61	73		Sec. 2
62	74
63	75		October 1, 2015
64	76
65	77		New section
66	78
	79	+	Statement of Purpose:
	80	+
	81	+	To impose a tax of one cent per ounce on any carbonated nonalcoholic beverage which is intended for human consumption and contains any added caloric sweetener and to apply the proceeds from such tax to provide public education and outreach regarding obesity, heart disease and diabetes and to fund the Governor's Scholarship program.
	82	+
	83	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]
67	84
68	85
69		-	KID Joint Favorable Subst.
70	86
71		-	~~KID~~
	87	+	Co-Sponsors: REP. CANDELARIA, 95th Dist.
72	88
73		-	Joint Favorable Subst.
	89	+	Co-Sponsors:
	90	+
	91	+	REP. CANDELARIA, 95th Dist.
	92	+
	93	+	H.B. 5461