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 Section 12-541 of the general statutes is repealed and the 1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