Connecticut 2019 Regular Session

Connecticut House Bill HB07409 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	LCO No. 6535 1 of 4
4	4
5	5	General Assembly Raised Bill No. 7409
6	6	January Session, 2019
7	7	LCO No. 6535
8	8
9	9
10	10	Referred to Committee on FINANCE, REVENUE AND
11	11	BONDING
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13	13
14	14	Introduced by:
15	15	(FIN)
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20	20	AN ACT CONCERNING TH E ADMISSIONS TAX.
21	21	Be it enacted by the Senate and House of Representatives in General
22	22	Assembly convened:
23	23
24	24	Section 1. Section 12-541 of the general statutes is repealed and the 1
25	25	following is substituted in lieu thereof (Effective July 1, 2019, and 2
26	26	applicable to sales made on or after July 1, 2019): 3
27	27	(a) [There] Except as provided in subsection (b) of this section, there 4
28	28	is hereby imposed a tax of ten per cent of the admission charge to any 5
29	29	place of amusement, entertainment or recreation. [, except that no] No 6
30	30	tax shall be imposed with respect to any admission charge: 7
31	31	(1) [when] When the admission charge is less than one dollar or, in 8
32	32	the case of any motion picture show, when the admission charge is not 9
33	33	more than five dollars; [,] 10
34	34	(2) [when] When a daily admission charge is imposed [which] that 11
35	35	entitles the patron to participate in an athletic or sporting activity; [,] 12
36	36	(3) [to] To any event, other than events held at the stadium facility, 13
37	37	Raised Bill No. 7409
38	38
39	39
40	40
41	41	LCO No. 6535 2 of 4
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43	43	as defined in section 32-651, if all of the proceeds from the event inure 14
44	44	exclusively to an entity [which] that is exempt from federal income tax 15
45	45	under the Internal Revenue Code, provided such entity actively 16
46	46	engages in and assumes the financial risk associated with the 17
47	47	presentation of such event; [,] 18
48	48	(4) [to] To any event, other than events held at the stadium facility, 19
49	49	as defined in section 32-651, [which] that, in the opinion of the 20
50	50	commissioner, is conducted primarily to raise funds for an entity 21
51	51	[which] that is exempt from federal income tax under the Internal 22
52	52	Revenue Code, provided the commissioner is satisfied that the net 23
53	53	profit [which] that inures to such entity from such event will exceed 24
54	54	the amount of the admissions tax [which] that, but for this subdivision, 25
55	55	would be imposed upon the person making such charge to such event; 26
56	56	[,] 27
57	57	(5) [other] Other than for events held at the stadium facility, as 28
58	58	defined in section 32-651, paid by centers of service for elderly persons, 29
59	59	as described in section 17a-310; [,] 30
60	60	(6) [to] To any production featuring live performances by actors or 31
61	61	musicians presented at Gateway's Candlewood Playhouse, Ocean 32
62	62	Beach Park or any nonprofit theater or playhouse in the state, provided 33
63	63	such theater or playhouse possesses evidence confirming exemption 34
64	64	from federal tax under Section 501 of the Internal Revenue Code; [,] 35
65	65	(7) [to] To any carnival or amusement ride; [,] 36
66	66	(8) [to] To any interscholastic athletic event held at the stadium 37
67	67	facility, as defined in section 32-651; [,] or 38
68	68	(9) [if] If the admission charge would have been subject to tax under 39
69	69	the provisions of section 12-542 of the general statutes, revision of 40
70	70	1958, revised to January 1, 1999. 41
71	71	(b) (1) For the following venues and events, for sales occurring on or 42
72	72	Raised Bill No. 7409
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75	75
76	76	LCO No. 6535 3 of 4
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78	78	after July 1, 2019, but prior to July 1, 2020, the tax imposed under this 43
79	79	section shall be seven and one-half per cent of the admission charge to: 44
80	80	(A) Any event at the XL Center in Hartford; 45
81	81	(B) Any event at the Dunkin' Donuts Park in Hartford; 46
82	82	(C) Any athletic event presented by a member team of the Atlantic 47
83	83	League of Professional Baseball at the New Britain Stadium; 48
84	84	(D) Any event at the Webster Bank Arena in Bridgeport; 49
85	85	(E) Any event at the Oakdale Theatre in Wallingford; and 50
86	86	(F) Any event other than an interscholastic athletic event at the 51
87	87	stadium facility, as defined in section 32-651. 52
88	88	(2) For the venues and events specified in subdivision (1) of this 53
89	89	subsection, for sales occurring on or after July 1, 2020, the tax imposed 54
90	90	under this section shall be five per cent of the admission charge. 55
91	91	(3) On and after [July 1, 2000, the tax imposed under this section on 56
92	92	any motion picture show shall be eight per cent of the admission 57
93	93	charge and, on and after] July 1, 2001, the tax imposed under this 58
94	94	section on any [such] motion picture show shall be six per cent of 59
95	95	[such] the admission charge. 60
96	96	[(b)] (c) The tax shall be imposed upon the person making such 61
97	97	charge and reimbursement for the tax shall be collected by such person 62
98	98	from the purchase. Such reimbursement, termed "tax", shall be paid by 63
99	99	the purchaser to the person making the admission charge. Such tax, 64
100	100	when added to the admission charge, shall be a debt from the 65
101	101	purchaser to the person making the admission charge and shall be 66
102	102	recoverable at law. The amount of tax reimbursement, when so 67
103	103	collected, shall be deemed to be a special fund in trust for the state of 68
104	104	Connecticut. 69
105	105	Raised Bill No. 7409
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108	108
109	109	LCO No. 6535 4 of 4
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111	111	This act shall take effect as follows and shall amend the following
112	112	sections:
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114	114	Section 1 July 1, 2019, and
115	115	applicable to sales made on
116	116	or after July 1, 2019
117	117	12-541
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119	119	Statement of Purpose:
120	120	To reduce the rate of the admissions tax for certain venues and events.
121	121
122	122	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
123	123	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
124	124	not underlined.]
125	125