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 Section 12-541 of the general statutes is repealed and the 1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