Connecticut 2023 2023 Regular Session

Connecticut House Bill HB06692 Comm Sub / Bill

Filed 03/16/2023

                     
 
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General Assembly  Substitute Bill No. 6692  
January Session, 2023 
 
 
 
 
 
AN ACT CONCERNING CERTAIN ARTS, CULTURE AND TOURISM 
GRANTS. 
Be it enacted by the Senate and House of Representatives in General 
Assembly convened: 
 
Section 1. Section 10-400 of the general statutes is repealed and the 1 
following is substituted in lieu thereof (Effective July 1, 2023): 2 
With respect to arts activities, the Department of Economic and 3 
Community Development shall encourage, within the state or in 4 
association with other states, or both, participation in, and promotion, 5 
development, acceptance and appreciation of, artistic and cultural 6 
activities that shall include, but are not limited to, music, theater, 7 
dance, painting, sculpture, architecture, literature, films and allied arts 8 
and crafts and to this end shall have the following powers: (1) To join 9 
or contract with consultants, private patrons, individual artists and 10 
ensembles and with institutions, local sponsoring organizations and 11 
professional organizations; (2) to enter into contracts to provide grants, 12 
loans or advances to individuals, organizations, or institutions, public 13 
or private, that are engaged in or plan to engage in artistic and cultural 14 
programs or activities within the state, or that are engaged in or plan to 15 
engage in the promotion, development, or encouragement of artistic 16 
and cultural programs or activities within the state, including, but not 17 
limited to, grants or loans to such individuals, organizations or 18 
institutions, for the purposes of state-wide marketing, infrastructure or 19  Substitute Bill No. 6692 
 
 
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workforce development; (3) to accept, hold and administer, on behalf 20 
of the department, in accordance with the provisions of sections 4-28, 21 
4-31, 4-31a and 4b-22, real property, personal property, securities, 22 
other choses in action and moneys, or any interest therein, and income 23 
therefrom, either absolutely or in trust, for any purpose of the 24 
department. The department may acquire or receive such property or 25 
money for its purposes by the acceptance of state or federal or public 26 
or private loans, contributions, gifts, grants, donations, bequests or 27 
devises, and the department shall deposit or credit the same in the 28 
culture and tourism account established under section 10-395; (4) to 29 
establish a nonprofit foundation for the purpose of raising funds from 30 
private sources to encourage, within the state or in association with 31 
other states, or both, participation in, and promotion, development, 32 
acceptance and appreciation of, artistic and cultural activities that shall 33 
include, but are not limited to, music, theater, dance, painting, 34 
sculpture, architecture, literature, films, heritage, historic preservation, 35 
humanities and allied arts and crafts. All funds received by the 36 
foundation shall be held in the manner prescribed by sections 4-37e to 37 
4-37j, inclusive; and (5) to perform such other acts as may be necessary 38 
or appropriate to carry out the objectives and purposes of the 39 
department. The General Assembly declares that all activities 40 
undertaken in carrying out the policies set forth in this chapter shall be 41 
directed toward encouraging and assisting, rather than in any way 42 
limiting, the freedom of artistic expression that is essential for the well-43 
being of the arts. Said department shall maintain a survey of public 44 
and private facilities engaged within the state in artistic and cultural 45 
activities and determine the needs of the citizens of this state and the 46 
methods by which existing resources may be utilized, or new resources 47 
developed, to fulfill these needs. The department shall maintain a 48 
register of Connecticut artists. The name, town of residence and artistic 49 
medium of any such artist residing in Connecticut shall be entered in 50 
the register by the department upon the artist's request. 51 
Sec. 2. Section 10-401 of the general statutes is repealed and the 52 
following is substituted in lieu thereof (Effective July 1, 2023): 53  Substitute Bill No. 6692 
 
 
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The Department of Economic and Community Development shall 54 
establish and administer a special incentive grant program to provide 55 
financial assistance for artistic and cultural programs and activities 56 
pursuant to subdivision (2) of section 10-400, as amended by this act. 57 
The department shall identify strategic goals, establish metrics and 58 
establish an accountability structure for such grant program. No state 59 
funds appropriated to the department for the purposes of said 60 
program shall be disbursed unless one-third of the amount of such 61 
financial assistance consists of nonfederal funds raised and received by 62 
said department. 63 
Sec. 3. Section 10-396 of the general statutes is repealed and the 64 
following is substituted in lieu thereof (Effective July 1, 2023): 65 
With respect to tourism activities, the Department of Economic and 66 
Community Development shall: 67 
(1) Develop, annually update and implement a strategic marketing 68 
plan for the national and international promotion of Connecticut as a 69 
tourism destination; 70 
(2) Develop a Connecticut strategic plan for new tourism products 71 
and attractions; 72 
(3) Provide marketing and other assistance to the tourism industry; 73 
(4) Ensure cooperation among the regional tourism districts; 74 
(5) Within available appropriations, maintain, operate and manage 75 
the visitor welcome centers in the state; 76 
(6) Within available appropriations, develop and administer a grant 77 
program to support programs and initiatives of entities primarily 78 
engaging in activities relating to the tourism industry; 79 
[(6)] (7) Develop and administer a program of challenge grants to 80 
encourage innovation and job development, provide incentives for 81 
coordinated activity consistent with the strategic marketing plan and 82  Substitute Bill No. 6692 
 
 
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stimulate the development of private funds for tourism promotion; 83 
[and] 84 
[(7)] (8) Subject to available funds, assist municipalities to 85 
accommodate tourist attractions within such municipalities or within 86 
neighboring or adjoining municipalities; and 87 
(9) Establish metrics and an accountability structure for tourism 88 
investments made by the state. 89 
Sec. 4. Subdivision (1) of section 12-408 of the general statutes is 90 
repealed and the following is substituted in lieu thereof (Effective July 91 
1, 2023): 92 
(1) (A) For the privilege of making any sales, as defined in 93 
subdivision (2) of subsection (a) of section 12-407, at retail, in this state 94 
for a consideration, a tax is hereby imposed on all retailers at the rate 95 
of six and thirty-five-hundredths per cent of the gross receipts of any 96 
retailer from the sale of all tangible personal property sold at retail or 97 
from the rendering of any services constituting a sale in accordance 98 
with subdivision (2) of subsection (a) of section 12-407, except, in lieu 99 
of said rate, the rates provided in subparagraphs (B) to (I), inclusive, of 100 
this subdivision; 101 
(B) (i) At a rate of fifteen per cent with respect to each transfer of 102 
occupancy, from the total amount of rent received by a hotel or 103 
lodging house for the first period not exceeding thirty consecutive 104 
calendar days; 105 
(ii) At a rate of eleven per cent with respect to each transfer of 106 
occupancy, from the total amount of rent received by a bed and 107 
breakfast establishment for the first period not exceeding thirty 108 
consecutive calendar days; 109 
(C) With respect to the sale of a motor vehicle to any individual who 110 
is a member of the armed forces of the United States and is on full-time 111 
active duty in Connecticut and who is considered, under 50 App USC 112  Substitute Bill No. 6692 
 
 
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574, a resident of another state, or to any such individual and the 113 
spouse thereof, at a rate of four and one-half per cent of the gross 114 
receipts of any retailer from such sales, provided such retailer requires 115 
and maintains a declaration by such individual, prescribed as to form 116 
by the commissioner and bearing notice to the effect that false 117 
statements made in such declaration are punishable, or other evidence, 118 
satisfactory to the commissioner, concerning the purchaser's state of 119 
residence under 50 App USC 574; 120 
(D) (i) With respect to the sales of computer and data processing 121 
services occurring on or after July 1, 2001, at the rate of one per cent, 122 
and (ii) with respect to sales of Internet access services, on and after 123 
July 1, 2001, such services shall be exempt from such tax; 124 
(E) (i) With respect to the sales of labor that is otherwise taxable 125 
under subparagraph (C) or (G) of subdivision (2) of subsection (a) of 126 
section 12-407 on existing vessels and repair or maintenance services 127 
on vessels occurring on and after July 1, 1999, such services shall be 128 
exempt from such tax; 129 
(ii) With respect to the sale of a vessel, a motor for a vessel or a 130 
trailer used for transporting a vessel, at the rate of two and ninety-131 
nine-hundredths per cent, except that the sale of a vessel shall be 132 
exempt from such tax if such vessel is docked in this state for sixty or 133 
fewer days in a calendar year; 134 
(iii) With respect to the sale of dyed diesel fuel, as defined in 135 
subsection (d) of section 12-487, sold by a marine fuel dock exclusively 136 
for marine purposes, at the rate of two and ninety-nine-hundredths 137 
per cent; 138 
(F) With respect to patient care services for which payment is 139 
received by the hospital on or after July 1, 1999, and prior to July 1, 140 
2001, at the rate of five and three-fourths per cent and on and after July 141 
1, 2001, such services shall be exempt from such tax; 142 
(G) With respect to the rental or leasing of a passenger motor 143  Substitute Bill No. 6692 
 
 
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vehicle for a period of thirty consecutive calendar days or less, at a rate 144 
of nine and thirty-five-hundredths per cent; 145 
(H) With respect to the sale of (i) a motor vehicle for a sales price 146 
exceeding fifty thousand dollars, at a rate of seven and three-fourths 147 
per cent on the entire sales price, (ii) jewelry, whether real or imitation, 148 
for a sales price exceeding five thousand dollars, at a rate of seven and 149 
three-fourths per cent on the entire sales price, and (iii) an article of 150 
clothing or footwear intended to be worn on or about the human body, 151 
a handbag, luggage, umbrella, wallet or watch for a sales price 152 
exceeding one thousand dollars, at a rate of seven and three-fourths 153 
per cent on the entire sales price. For purposes of this subparagraph, 154 
"motor vehicle" has the meaning provided in section 14-1, but does not 155 
include a motor vehicle subject to the provisions of subparagraph (C) 156 
of this subdivision, a motor vehicle having a gross vehicle weight 157 
rating over twelve thousand five hundred pounds, or a motor vehicle 158 
having a gross vehicle weight rating of twelve thousand five hundred 159 
pounds or less that is not used for private passenger purposes, but is 160 
designed or used to transport merchandise, freight or persons in 161 
connection with any business enterprise and issued a commercial 162 
registration or more specific type of registration by the Department of 163 
Motor Vehicles; 164 
(I) With respect to the sale of meals, as defined in subdivision (13) of 165 
section 12-412, sold by an eating establishment, caterer or grocery 166 
store; and spirituous, malt or vinous liquors, soft drinks, sodas or 167 
beverages such as are ordinarily dispensed at bars and soda fountains, 168 
or in connection therewith; in addition to the tax imposed under 169 
subparagraph (A) of this subdivision, at the rate of one per cent; 170 
(J) The rate of tax imposed by this chapter shall be applicable to all 171 
retail sales upon the effective date of such rate, except that a new rate 172 
that represents an increase in the rate applicable to the sale shall not 173 
apply to any sales transaction wherein a binding sales contract without 174 
an escalator clause has been entered into prior to the effective date of 175 
the new rate and delivery is made within ninety days after the effective 176  Substitute Bill No. 6692 
 
 
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date of the new rate. For the purposes of payment of the tax imposed 177 
under this section, any retailer of services taxable under subdivision 178 
(37) of subsection (a) of section 12-407, who computes taxable income, 179 
for purposes of taxation under the Internal Revenue Code of 1986, or 180 
any subsequent corresponding internal revenue code of the United 181 
States, as amended from time to time, on an accounting basis that 182 
recognizes only cash or other valuable consideration actually received 183 
as income and who is liable for such tax only due to the rendering of 184 
such services may make payments related to such tax for the period 185 
during which such income is received, without penalty or interest, 186 
without regard to when such service is rendered; 187 
(K) (i) For calendar quarters ending on or after September 30, 2019, 188 
the commissioner shall deposit into the regional planning incentive 189 
account, established pursuant to section 4-66k, six and seven-tenths 190 
per cent of the amounts received by the state from the tax imposed 191 
under subparagraph (B) of this subdivision and ten and seven-tenths 192 
per cent of the amounts received by the state from the tax imposed 193 
under subparagraph (G) of this subdivision; 194 
(ii) For calendar quarters ending on or after September 30, 2018, the 195 
commissioner shall deposit into the Tourism Fund established under 196 
section 10-395b ten per cent of the amounts received by the state from 197 
the tax imposed under subparagraph (B) of this subdivision; 198 
(L) For calendar months commencing on or after July 1, 2021, the 199 
commissioner shall deposit into the municipal revenue sharing 200 
account established pursuant to section 4-66l seven and nine-tenths per 201 
cent of the amounts received by the state from the tax imposed under 202 
subparagraph (A) of this subdivision; [and] 203 
(M) (i) For calendar months commencing on or after July 1, 2017, the 204 
commissioner shall deposit into the Special Transportation Fund 205 
established under section 13b-68 seven and nine-tenths per cent of the 206 
amounts received by the state from the tax imposed under 207 
subparagraph (A) of this subdivision; 208  Substitute Bill No. 6692 
 
 
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(ii) For calendar months commencing on or after July 1, 2018, but 209 
prior to July 1, 2019, the commissioner shall deposit into the Special 210 
Transportation Fund established under section 13b-68 eight per cent of 211 
the amounts received by the state from the tax imposed under 212 
subparagraphs (A) and (H) of this subdivision on the sale of a motor 213 
vehicle; 214 
(iii) For calendar months commencing on or after July 1, 2019, but 215 
prior to July 1, 2020, the commissioner shall deposit into the Special 216 
Transportation Fund established under section 13b-68 seventeen per 217 
cent of the amounts received by the state from the tax imposed under 218 
subparagraphs (A) and (H) of this subdivision on the sale of a motor 219 
vehicle; 220 
(iv) For calendar months commencing on or after July 1, 2020, but 221 
prior to July 1, 2021, the commissioner shall deposit into the Special 222 
Transportation Fund established under section 13b-68 twenty-five per 223 
cent of the amounts received by the state from the tax imposed under 224 
subparagraphs (A) and (H) of this subdivision on the sale of a motor 225 
vehicle; 226 
(v) For calendar months commencing on or after July 1, 2021, but 227 
prior to July 1, 2022, the commissioner shall deposit into the Special 228 
Transportation Fund established under section 13b-68 seventy-five per 229 
cent of the amounts received by the state from the tax imposed under 230 
subparagraphs (A) and (H) of this subdivision on the sale of a motor 231 
vehicle; and 232 
(vi) For calendar months commencing on or after July 1, 2022, the 233 
commissioner shall deposit into the Special Transportation Fund 234 
established under section 13b-68 one hundred per cent of the amounts 235 
received by the state from the tax imposed under subparagraphs (A) 236 
and (H) of this subdivision on the sale of a motor vehicle; [.] and 237 
(N) For calendar months commencing on or after July 1, 2023, the 238 
commissioner shall deposit into the arts, culture and tourism account, 239 
established pursuant to section 6 of this act, twenty-five per cent of the 240  Substitute Bill No. 6692 
 
 
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amount received by the state from the tax imposed under 241 
subparagraph (I) of this subdivision. 242 
Sec. 5. Subdivision (1) of section 12-411 of the general statutes is 243 
repealed and the following is substituted in lieu thereof (Effective July 244 
1, 2023): 245 
(1) (A) An excise tax is hereby imposed on the storage, acceptance, 246 
consumption or any other use in this state of tangible personal 247 
property purchased from any retailer for storage, acceptance, 248 
consumption or any other use in this state, the acceptance or receipt of 249 
any services constituting a sale in accordance with subdivision (2) of 250 
subsection (a) of section 12-407, purchased from any retailer for 251 
consumption or use in this state, or the storage, acceptance, 252 
consumption or any other use in this state of tangible personal 253 
property which has been manufactured, fabricated, assembled or 254 
processed from materials by a person, either within or without this 255 
state, for storage, acceptance, consumption or any other use by such 256 
person in this state, to be measured by the sales price of materials, at 257 
the rate of six and thirty-five-hundredths per cent of the sales price of 258 
such property or services, except, in lieu of said rate: 259 
(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or 260 
lodging house for the first period not exceeding thirty consecutive 261 
calendar days; 262 
(ii) At a rate of eleven per cent of the rent paid to a bed and 263 
breakfast establishment for the first period not exceeding thirty 264 
consecutive calendar days; 265 
(C) With respect to the storage, acceptance, consumption or use in 266 
this state of a motor vehicle purchased from any retailer for storage, 267 
acceptance, consumption or use in this state by any individual who is a 268 
member of the armed forces of the United States and is on full-time 269 
active duty in Connecticut and who is considered, under 50 App USC 270 
574, a resident of another state, or to any such individual and the 271 
spouse of such individual at a rate of four and one-half per cent of the 272  Substitute Bill No. 6692 
 
 
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sales price of such vehicle, provided such retailer requires and 273 
maintains a declaration by such individual, prescribed as to form by 274 
the commissioner and bearing notice to the effect that false statements 275 
made in such declaration are punishable, or other evidence, 276 
satisfactory to the commissioner, concerning the purchaser's state of 277 
residence under 50 App USC 574; 278 
(D) (i) With respect to the acceptance or receipt in this state of labor 279 
that is otherwise taxable under subparagraph (C) or (G) of subdivision 280 
(2) of subsection (a) of section 12-407 on existing vessels and repair or 281 
maintenance services on vessels occurring on and after July 1, 1999, 282 
such services shall be exempt from such tax; 283 
(ii) (I) With respect to the storage, acceptance or other use of a vessel 284 
in this state, at the rate of two and ninety-nine-hundredths per cent, 285 
except that such storage, acceptance or other use shall be exempt from 286 
such tax if such vessel is docked in this state for sixty or fewer days in 287 
a calendar year; 288 
(II) With respect to the storage, acceptance or other use of a motor 289 
for a vessel or a trailer used for transporting a vessel in this state, at the 290 
rate of two and ninety-nine-hundredths per cent; 291 
(III) With respect to the storage, acceptance or other use of dyed 292 
diesel fuel, as defined in subsection (d) of section 12-487, exclusively 293 
for marine purposes, at the rate of two and ninety-nine-hundredths 294 
per cent; 295 
(E) (i) With respect to the acceptance or receipt in this state of 296 
computer and data processing services purchased from any retailer for 297 
consumption or use in this state occurring on or after July 1, 2001, at 298 
the rate of one per cent of such services, and (ii) with respect to the 299 
acceptance or receipt in this state of Internet access services, on and 300 
after July 1, 2001, such services shall be exempt from such tax; 301 
(F) With respect to the acceptance or receipt in this state of patient 302 
care services purchased from any retailer for consumption or use in 303  Substitute Bill No. 6692 
 
 
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this state for which payment is received by the hospital on or after July 304 
1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths 305 
per cent and on and after July 1, 2001, such services shall be exempt 306 
from such tax; 307 
(G) With respect to the rental or leasing of a passenger motor 308 
vehicle for a period of thirty consecutive calendar days or less, at a rate 309 
of nine and thirty-five-hundredths per cent; 310 
(H) With respect to the acceptance or receipt in this state of (i) a 311 
motor vehicle for a sales price exceeding fifty thousand dollars, at a 312 
rate of seven and three-fourths per cent on the entire sales price, (ii) 313 
jewelry, whether real or imitation, for a sales price exceeding five 314 
thousand dollars, at a rate of seven and three-fourths per cent on the 315 
entire sales price, and (iii) an article of clothing or footwear intended to 316 
be worn on or about the human body, a handbag, luggage, umbrella, 317 
wallet or watch for a sales price exceeding one thousand dollars, at a 318 
rate of seven and three-fourths per cent on the entire sales price. For 319 
purposes of this subparagraph, "motor vehicle" has the meaning 320 
provided in section 14-1, but does not include a motor vehicle subject 321 
to the provisions of subparagraph (C) of this subdivision, a motor 322 
vehicle having a gross vehicle weight rating over twelve thousand five 323 
hundred pounds, or a motor vehicle having a gross vehicle weight 324 
rating of twelve thousand five hundred pounds or less that is not used 325 
for private passenger purposes, but is designed or used to transport 326 
merchandise, freight or persons in connection with any business 327 
enterprise and issued a commercial registration or more specific type 328 
of registration by the Department of Motor Vehicles; 329 
(I) With respect to the acceptance or receipt in this state of meals, as 330 
defined in subdivision (13) of section 12-412, sold by an eating 331 
establishment, caterer or grocery store; and spirituous, malt or vinous 332 
liquors, soft drinks, sodas or beverages such as are ordinarily 333 
dispensed at bars and soda fountains, or in connection therewith; in 334 
addition to the tax imposed under subparagraph (A) of this 335 
subdivision, at the rate of one per cent; 336  Substitute Bill No. 6692 
 
 
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(J) (i) For calendar quarters ending on or after September 30, 2019, 337 
the commissioner shall deposit into the regional planning incentive 338 
account, established pursuant to section 4-66k, six and seven-tenths 339 
per cent of the amounts received by the state from the tax imposed 340 
under subparagraph (B) of this subdivision and ten and seven-tenths 341 
per cent of the amounts received by the state from the tax imposed 342 
under subparagraph (G) of this subdivision; 343 
(ii) For calendar quarters ending on or after September 30, 2018, the 344 
commissioner shall deposit into the Tourism Fund established under 345 
section 10-395b ten per cent of the amounts received by the state from 346 
the tax imposed under subparagraph (B) of this subdivision; 347 
(K) For calendar months commencing on or after July 1, 2021, the 348 
commissioner shall deposit into said municipal revenue sharing 349 
account seven and nine-tenths per cent of the amounts received by the 350 
state from the tax imposed under subparagraph (A) of this 351 
subdivision; [and] 352 
(L) (i) For calendar months commencing on or after July 1, 2017, the 353 
commissioner shall deposit into said Special Transportation Fund 354 
seven and nine-tenths per cent of the amounts received by the state 355 
from the tax imposed under subparagraph (A) of this subdivision; 356 
(ii) For calendar months commencing on or after July 1, 2018, but 357 
prior to July 1, 2019, the commissioner shall deposit into the Special 358 
Transportation Fund established under section 13b-68 eight per cent of 359 
the amounts received by the state from the tax imposed under 360 
subparagraphs (A) and (H) of this subdivision on the acceptance or 361 
receipt in this state of a motor vehicle; 362 
(iii) For calendar months commencing on or after July 1, 2019, but 363 
prior to July 1, 2020, the commissioner shall deposit into the Special 364 
Transportation Fund established under section 13b-68 seventeen per 365 
cent of the amounts received by the state from the tax imposed under 366 
subparagraphs (A) and (H) of this subdivision on the acceptance or 367 
receipt in this state of a motor vehicle; 368  Substitute Bill No. 6692 
 
 
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(iv) For calendar months commencing on or after July 1, 2020, but 369 
prior to July 1, 2021, the commissioner shall deposit into the Special 370 
Transportation Fund established under section 13b-68 twenty-five per 371 
cent of the amounts received by the state from the tax imposed under 372 
subparagraphs (A) and (H) of this subdivision on the acceptance or 373 
receipt in this state of a motor vehicle; 374 
(v) For calendar months commencing on or after July 1, 2021, but 375 
prior to July 1, 2022, the commissioner shall deposit into the Special 376 
Transportation Fund established under section 13b-68 seventy-five per 377 
cent of the amounts received by the state from the tax imposed under 378 
subparagraphs (A) and (H) of this subdivision on the acceptance or 379 
receipt in this state of a motor vehicle; and 380 
(vi) For calendar months commencing on or after July 1, 2022, the 381 
commissioner shall deposit into the Special Transportation Fund 382 
established under section 13b-68 one hundred per cent of the amounts 383 
received by the state from the tax imposed under subparagraphs (A) 384 
and (H) of this subdivision on the acceptance or receipt in this state of 385 
a motor vehicle; [.] and 386 
(M) For calendar months commencing on or after July 1, 2023, the 387 
commissioner shall deposit into the arts, culture and tourism account, 388 
established pursuant to section 6 of this act, twenty-five per cent of the 389 
amount received by the state from the tax imposed und er 390 
subparagraph (I) of this subdivision. 391 
Sec. 6. (NEW) (Effective July 1, 2023) There is established an account 392 
to be known as the "arts, culture and tourism account" which shall be a 393 
separate, nonlapsing account within the General Fund. The account 394 
shall contain any moneys required by law to be deposited in the 395 
account. Moneys in the account shall be expended by the Department 396 
of Economic and Community Development for the purpose of 397 
providing grants pursuant to subdivision (6) of section 10-396 of the 398 
general statutes, as amended by this act, and subdivision (2) of section 399 
10-400 of the general statutes, as amended by this act. 400  Substitute Bill No. 6692 
 
 
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This act shall take effect as follows and shall amend the following 
sections: 
 
Section 1 July 1, 2023 10-400 
Sec. 2 July 1, 2023 10-401 
Sec. 3 July 1, 2023 10-396 
Sec. 4 July 1, 2023 12-408(1) 
Sec. 5 July 1, 2023 12-411(1) 
Sec. 6 July 1, 2023 New section 
 
CE Joint Favorable Subst. C/R 	FIN