Connecticut 2021 Regular Session

Connecticut Senate Bill SB01040 Compare Versions

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

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6	6	LCO No. 4709 1 of 4
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8	8	General Assembly Raised Bill No. 1040
9	9	January Session, 2021
10	10	LCO No. 4709
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12	12
13	13	Referred to Committee on FINANCE, REVENUE AN D
14	14	BONDING
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16	16
17	17	Introduced by:
18	18	(FIN)
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23	23	AN ACT CONCERNING TH E ADMISSIONS TAX.
24	24	Be it enacted by the Senate and House of Representatives in General
25	25	Assembly convened:
26	26
27	27	Section 1. Section 12-541 of the general statutes is repealed and the 1
28	28	following is substituted in lieu thereof (Effective July 1, 2021): 2
29	29	(a) Except as provided in subsection (b) of this section, there is hereby 3
30	30	imposed a tax of ten per cent of the admission charge to any place of 4
31	31	amusement, entertainment or recreation. No tax shall be imposed with 5
32	32	respect to any admission charge: 6
33	33	(1) When the admission charge is less than one dollar or, in the case 7
34	34	of any motion picture show, when the admission charge is not more 8
35	35	than five dollars; 9
36	36	(2) When a daily admission charge is imposed that entitles the patron 10
37	37	to participate in an athletic or sporting activity; 11
38	38	(3) To any event, other than events held at the stadium facility, as 12
39	39	defined in section 32-651, if all of the proceeds from the event inure 13 Raised Bill No. 1040
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41	41
42	42
43	43	LCO No. 4709 2 of 4
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45	45	exclusively to an entity that is exempt from federal income tax under the 14
46	46	Internal Revenue Code, provided such entity actively engages in and 15
47	47	assumes the financial risk associated with the presentation of such 16
48	48	event; 17
49	49	(4) To any event, other than events held at the stadium facility, as 18
50	50	defined in section 32-651, that, in the opinion of the commissioner, is 19
51	51	conducted primarily to raise funds for an entity that is exempt from 20
52	52	federal income tax under the Internal Revenue Code, provided the 21
53	53	commissioner is satisfied that the net profit that inures to such entity 22
54	54	from such event will exceed the amount of the admissions tax that, but 23
55	55	for this subdivision, would be imposed upon the person making such 24
56	56	charge to such event; 25
57	57	(5) Other than for events held at the stadium facility, as defined in 26
58	58	section 32-651, paid by centers of service for elderly persons, as 27
59	59	described in section 17a-310; 28
60	60	(6) To any production featuring live performances by actors or 29
61	61	musicians presented at Gateway's Candlewood Playhouse, Ocean Beach 30
62	62	Park or any nonprofit theater or playhouse in the state, provided such 31
63	63	theater or playhouse possesses evidence confirming exemption from 32
64	64	federal tax under Section 501 of the Internal Revenue Code; 33
65	65	(7) To any carnival or amusement ride; 34
66	66	(8) To any interscholastic athletic event held at the stadium facility, 35
67	67	as defined in section 32-651; 36
68	68	(9) If the admission charge would have been subject to tax under the 37
69	69	provisions of section 12-542 of the general statutes, revision of 1958, 38
70	70	revised to January 1, 1999; or 39
71	71	(10) On and after July 1, 2020, to any event at the Dunkin' Donuts Park 40
72	72	in Hartford. 41
73	73	(b) (1) (A) For the following venues and events, for sales occurring on 42
74	74	or after July 1, 2019, but prior to July 1, 2020, the tax imposed under this 43 Raised Bill No. 1040
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77	77
78	78	LCO No. 4709 3 of 4
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80	80	section shall be seven and one-half per cent of the admission charge to: 44
81	81	[(A)] (i) Any event at the XL Center in Hartford; 45
82	82	[(B)] (ii) Any event at Dillon Stadium in Hartford; 46
83	83	[(C)] (iii) Any athletic event presented by a member team of the 47
84	84	Atlantic League of Professional Baseball at the New Britain Stadium; 48
85	85	[(D)] (iv) Any event at the Webster Bank Arena in Bridgeport; 49
86	86	[(E)] (v) Any event at the Harbor Yard Amphitheater in Bridgeport; 50
87	87	[(F)] (vi) Any event at Dodd Stadium in Norwich; 51
88	88	[(G)] (vii) Any event at the Oakdale Theatre in Wallingford; and 52
89	89	[(H)] (viii) Any event other than an interscholastic athletic event at 53
90	90	the stadium facility, as defined in section 32-651. 54
91	91	[(2)] (B) For sales occurring on or after July 1, 2019, but prior to July 55
92	92	1, 2020, for any event at the Dunkin' Donuts Park in Hartford, the tax 56
93	93	imposed under this section shall be five per cent of the admission 57
94	94	charge. 58
95	95	[(3)] (C) For the venues and events specified in subparagraph (A) of 59
96	96	this subdivision, [(1) of this subsection,] for sales occurring on or after 60
97	97	July 1, 2020, but prior to July 1, 2021, the tax imposed under this section 61
98	98	shall be five per cent of the admission charge. 62
99	99	(2) For the following venues and events, for sales occurring on or after 63
100	100	July 1, 2021, the tax imposed under this section shall be five per cent of 64
101	101	the admission charge to: 65
102	102	(A) Any event at the XL Center in Hartford; 66
103	103	(B) Any event at Dillon Stadium in Hartford; 67
104	104	(C) Any event at New Britain Stadium; 68 Raised Bill No. 1040
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107	107
108	108	LCO No. 4709 4 of 4
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110	110	(D) Any event at Webster Bank Arena in Bridgeport; 69
111	111	(E) Any event at Harbor Yard Amphitheater in Bridgeport; 70
112	112	(F) Any event at Dodd Stadium in Norwich; 71
113	113	(G) Any event at the Oakdale Theatre in Wallingford; 72
114	114	(H) Any event at the Xfinity Theatre in Hartford; and 73
115	115	(I) Any event other than an interscholastic athletic event at the 74
116	116	stadium facility, as defined in section 32-651. 75
117	117	[(4)] (3) On and after July 1, 2001, the tax imposed under this section 76
118	118	on any motion picture show shall be six per cent of the admission 77
119	119	charge. 78
120	120	(c) The tax shall be imposed upon the person making such charge and 79
121	121	reimbursement for the tax shall be collected by such person from the 80
122	122	purchase. Such reimbursement, termed "tax", shall be paid by the 81
123	123	purchaser to the person making the admission charge. Such tax, when 82
124	124	added to the admission charge, shall be a debt from the purchaser to the 83
125	125	person making the admission charge and shall be recoverable at law. 84
126	126	The amount of tax reimbursement, when so collected, shall be deemed 85
127	127	to be a special fund in trust for the state of Connecticut. 86
128	128	This act shall take effect as follows and shall amend the following
129	129	sections:
130	130
131	131	Section 1 July 1, 2021 12-541
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133	133	Statement of Purpose:
134	134	To allow any event at New Britain Stadium and the Xfinity Theatre in
135	135	Hartford to be subject to the five per cent admissions tax rate.
136	136	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
137	137	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
138	138	underlined.]
139	139