Connecticut 2021 Regular Session

Connecticut Senate Bill SB01040

Introduced
3/11/21  
Introduced
3/11/21  
Refer
3/11/21  

Caption

An Act Concerning The Admissions Tax.

Impact

If enacted, SB01040 would directly affect the tax rates applied to admissions for events at places such as the XL Center and Dillon Stadium, aiming to standardize the fees while ensuring that specific events contributing to charitable or exempt organizations are recognized. By uniformly applying this tax structure, the bill anticipates an increase in state revenue from entertainment-related activities, ultimately benefiting local economies. However, it maintains exemptions for events that are largely philanthropic or held by entities that benefit from tax-exempt status.

Summary

SB01040, titled 'An Act Concerning The Admissions Tax', aims to amend the state's admissions tax structure. The current law imposes a ten percent tax on admission charges for places of entertainment, with a variety of exemptions for specific categories of events. The bill seeks to refine these exemptions and clarify tax responsibilities regarding admission fees for various venues, particularly emphasizing events hosted at notable stadiums and entertainment facilities across Connecticut.

Contention

Despite the bill's intent to streamline the admissions tax, there remains apprehension regarding its implications for community-focused non-profit organizations. Critics argue that the adjustments to the admissions tax may inadvertently burden local events that rely on ticket sales to generate funding. Establishing a clear boundary between taxable and non-taxable events has prompted discussion among various stakeholders, highlighting the balance between revenue generation for state needs and supporting local culture and charitable initiatives.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.