General Assembly Raised Bill No. 7037
January Session, 2015 LCO No. 5581
*_____HB07037FIN___042415____*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)
General Assembly
Raised Bill No. 7037
January Session, 2015
LCO No. 5581
*_____HB07037FIN___042415____*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)
AN ACT CONCERNING A MUNICIPAL OPTION TO IMPOSE AN ADMISSION SURCHARGE ON EVENTS PROMOTED BY A PRIVATE INSTITUTION OF HIGHER EDUCATION.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. (NEW) (Effective July 1, 2015) A municipality may, by ordinance, impose a surcharge on the admission charge, as defined in subdivision (3) of section 12-540 of the general statutes, for any event that is held at a facility located within the municipality and sponsored or promoted by a private institution of higher education in this state. The amount of such surcharge shall not exceed fifty cents per admission and shall be in addition to any tax otherwise applicable to such admission charge. The surcharge shall be imposed on the private institution of higher education that sponsors or promotes the event, or any successor organization, and reimbursement for the surcharge shall be collected from the purchaser upon payment of the admission charge. The surcharge, when added to the admission charge, shall be a debt from the purchaser to the private institution of higher education that sponsored or promoted the event and shall be recoverable at law. The private institution of higher education that sponsored or promoted the event, or any successor organization, shall remit the total amount of all surcharges imposed pursuant to this section to the municipality not later than thirty days after the date of the event.
This act shall take effect as follows and shall amend the following sections:
Section 1 July 1, 2015 New section
This act shall take effect as follows and shall amend the following sections:
Section 1
July 1, 2015
New section
FIN Joint Favorable
FIN
Joint Favorable