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| 4 | 4 | | LCO No. 5888 1 of 2 |
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| 5 | 5 | | |
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| 6 | 6 | | General Assembly Raised Bill No. 6673 |
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| 7 | 7 | | January Session, 2021 |
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| 8 | 8 | | LCO No. 5888 |
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| 9 | 9 | | |
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| 10 | 10 | | |
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| 11 | 11 | | Referred to Committee on FINANCE, REVENUE AND |
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| 12 | 12 | | BONDING |
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| 13 | 13 | | |
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| 14 | 14 | | |
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| 15 | 15 | | Introduced by: |
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| 16 | 16 | | (FIN) |
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| 17 | 17 | | |
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| 18 | 18 | | |
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| 19 | 19 | | |
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| 20 | 20 | | |
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| 21 | 21 | | AN ACT CONCERNING TH E RETENTION OF A PORTION OF THE |
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| 22 | 22 | | SALES TAX ON MEALS. |
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| 23 | 23 | | Be it enacted by the Senate and House of Representatives in General |
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| 24 | 24 | | Assembly convened: |
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| 25 | 25 | | |
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| 26 | 26 | | Section 1. (Effective July 1, 2021, and applicable to sales occurring on or 1 |
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| 27 | 27 | | after July 1, 2021) For the fiscal year commencing July 1, 2021, any 2 |
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| 28 | 28 | | establishment that (1) sells meals, as defined in subdivision (13) of 3 |
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| 29 | 29 | | section 12-412 of the general statutes, subject to the tax under 4 |
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| 30 | 30 | | subparagraph (I) of subdivision (1) of section 12-408 of the general 5 |
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| 31 | 31 | | statutes, and (2) is included in Sector 72 of the North American 6 |
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| 32 | 32 | | Industrial Classification System, United States Manual, United States 7 |
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| 33 | 33 | | Office of Management and Budget, 2017 edition, may retain thirteen and 8 |
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| 34 | 34 | | six-tenths per cent of the tax collected by such establishment that is 9 |
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| 35 | 35 | | attributable to the sale of meals. Each such establishment shall include 10 |
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| 36 | 36 | | in each return required to be filed with the Department of Revenue 11 |
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| 37 | 37 | | Services the total amount of the tax collected from such sales for the 12 |
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| 38 | 38 | | period reported, the amount retained by such establishment and any 13 |
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| 39 | 39 | | other information or documentation the Commissioner of Revenue 14 |
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| 40 | 40 | | Services may require. 15 Raised Bill No. 6673 |
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| 43 | 43 | | |
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| 44 | 44 | | LCO No. 5888 2 of 2 |
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| 45 | 45 | | |
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| 46 | 46 | | This act shall take effect as follows and shall amend the following |
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| 47 | 47 | | sections: |
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| 48 | 48 | | |
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| 49 | 49 | | Section 1 July 1, 2021, and |
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| 50 | 50 | | applicable to sales |
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| 51 | 51 | | occurring on or after July |
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| 52 | 52 | | 1, 2021 |
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| 53 | 53 | | New section |
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| 54 | 54 | | |
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| 55 | 55 | | Statement of Purpose: |
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| 56 | 56 | | To allow certain establishments to retain, for the fiscal year commencing |
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| 57 | 57 | | July 1, 2021, a portion of the sales tax collected on the sales of meals. |
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| 58 | 58 | | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except |
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| 59 | 59 | | that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not |
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| 60 | 60 | | underlined.] |
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| 61 | 61 | | |
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