Connecticut 2023 Regular Session

Connecticut House Bill HB06692 Compare Versions

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5	5		General Assembly Substitute Bill No. 6692
6	6		January Session, 2023
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12	12		AN ACT CONCERNING CERTAIN ARTS, CULTURE AND TOURISM
13	13		GRANTS.
14	14		Be it enacted by the Senate and House of Representatives in General
15	15		Assembly convened:
16	16
17	17		Section 1. Section 10-400 of the general statutes is repealed and the 1
18	18		following is substituted in lieu thereof (Effective July 1, 2023): 2
19	19		With respect to arts activities, the Department of Economic and 3
20	20		Community Development shall encourage, within the state or in 4
21	21		association with other states, or both, participation in, and promotion, 5
22	22		development, acceptance and appreciation of, artistic and cultural 6
23	23		activities that shall include, but are not limited to, music, theater, 7
24	24		dance, painting, sculpture, architecture, literature, films and allied arts 8
25	25		and crafts and to this end shall have the following powers: (1) To join 9
26	26		or contract with consultants, private patrons, individual artists and 10
27	27		ensembles and with institutions, local sponsoring organizations and 11
28	28		professional organizations; (2) to enter into contracts to provide grants, 12
29	29		loans or advances to individuals, organizations, or institutions, public 13
30	30		or private, that are engaged in or plan to engage in artistic and cultural 14
31	31		programs or activities within the state, or that are engaged in or plan to 15
32	32		engage in the promotion, development, or encouragement of artistic 16
33	33		and cultural programs or activities within the state, including, but not 17
34	34		limited to, grants or loans to such individuals, organizations or 18
35	35		institutions, for the purposes of state-wide marketing, infrastructure or 19 Substitute Bill No. 6692
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40	40		workforce development; (3) to accept, hold and administer, on behalf 20
41	41		of the department, in accordance with the provisions of sections 4-28, 21
42	42		4-31, 4-31a and 4b-22, real property, personal property, securities, 22
43	43		other choses in action and moneys, or any interest therein, and income 23
44	44		therefrom, either absolutely or in trust, for any purpose of the 24
45	45		department. The department may acquire or receive such property or 25
46	46		money for its purposes by the acceptance of state or federal or public 26
47	47		or private loans, contributions, gifts, grants, donations, bequests or 27
48	48		devises, and the department shall deposit or credit the same in the 28
49	49		culture and tourism account established under section 10-395; (4) to 29
50	50		establish a nonprofit foundation for the purpose of raising funds from 30
51	51		private sources to encourage, within the state or in association with 31
52	52		other states, or both, participation in, and promotion, development, 32
53	53		acceptance and appreciation of, artistic and cultural activities that shall 33
54	54		include, but are not limited to, music, theater, dance, painting, 34
55	55		sculpture, architecture, literature, films, heritage, historic preservation, 35
56	56		humanities and allied arts and crafts. All funds received by the 36
57	57		foundation shall be held in the manner prescribed by sections 4-37e to 37
58	58		4-37j, inclusive; and (5) to perform such other acts as may be necessary 38
59	59		or appropriate to carry out the objectives and purposes of the 39
60	60		department. The General Assembly declares that all activities 40
61	61		undertaken in carrying out the policies set forth in this chapter shall be 41
62	62		directed toward encouraging and assisting, rather than in any way 42
63	63		limiting, the freedom of artistic expression that is essential for the well-43
64	64		being of the arts. Said department shall maintain a survey of public 44
65	65		and private facilities engaged within the state in artistic and cultural 45
66	66		activities and determine the needs of the citizens of this state and the 46
67	67		methods by which existing resources may be utilized, or new resources 47
68	68		developed, to fulfill these needs. The department shall maintain a 48
69	69		register of Connecticut artists. The name, town of residence and artistic 49
70	70		medium of any such artist residing in Connecticut shall be entered in 50
71	71		the register by the department upon the artist's request. 51
72	72		Sec. 2. Section 10-401 of the general statutes is repealed and the 52
73	73		following is substituted in lieu thereof (Effective July 1, 2023): 53 Substitute Bill No. 6692
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78	78		The Department of Economic and Community Development shall 54
79	79		establish and administer a special incentive grant program to provide 55
80	80		financial assistance for artistic and cultural programs and activities 56
81	81		pursuant to subdivision (2) of section 10-400, as amended by this act. 57
82	82		The department shall identify strategic goals, establish metrics and 58
83	83		establish an accountability structure for such grant program. No state 59
84	84		funds appropriated to the department for the purposes of said 60
85	85		program shall be disbursed unless one-third of the amount of such 61
86	86		financial assistance consists of nonfederal funds raised and received by 62
87	87		said department. 63
88	88		Sec. 3. Section 10-396 of the general statutes is repealed and the 64
89	89		following is substituted in lieu thereof (Effective July 1, 2023): 65
90	90		With respect to tourism activities, the Department of Economic and 66
91	91		Community Development shall: 67
92	92		(1) Develop, annually update and implement a strategic marketing 68
93	93		plan for the national and international promotion of Connecticut as a 69
94	94		tourism destination; 70
95	95		(2) Develop a Connecticut strategic plan for new tourism products 71
96	96		and attractions; 72
97	97		(3) Provide marketing and other assistance to the tourism industry; 73
98	98		(4) Ensure cooperation among the regional tourism districts; 74
99	99		(5) Within available appropriations, maintain, operate and manage 75
100	100		the visitor welcome centers in the state; 76
101	101		(6) Within available appropriations, develop and administer a grant 77
102	102		program to support programs and initiatives of entities primarily 78
103	103		engaging in activities relating to the tourism industry; 79
104	104		[(6)] (7) Develop and administer a program of challenge grants to 80
105	105		encourage innovation and job development, provide incentives for 81
106	106		coordinated activity consistent with the strategic marketing plan and 82 Substitute Bill No. 6692
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111	111		stimulate the development of private funds for tourism promotion; 83
112	112		[and] 84
113	113		[(7)] (8) Subject to available funds, assist municipalities to 85
114	114		accommodate tourist attractions within such municipalities or within 86
115	115		neighboring or adjoining municipalities; and 87
116	116		(9) Establish metrics and an accountability structure for tourism 88
117	117		investments made by the state. 89
	118	+	Sec. 4. Subdivision (1) of section 12-408 of the general statutes is 90
	119	+	repealed and the following is substituted in lieu thereof (Effective July 91
	120	+	1, 2023): 92
	121	+	(1) (A) For the privilege of making any sales, as defined in 93
	122	+	subdivision (2) of subsection (a) of section 12-407, at retail, in this state 94
	123	+	for a consideration, a tax is hereby imposed on all retailers at the rate 95
	124	+	of six and thirty-five-hundredths per cent of the gross receipts of any 96
	125	+	retailer from the sale of all tangible personal property sold at retail or 97
	126	+	from the rendering of any services constituting a sale in accordance 98
	127	+	with subdivision (2) of subsection (a) of section 12-407, except, in lieu 99
	128	+	of said rate, the rates provided in subparagraphs (B) to (I), inclusive, of 100
	129	+	this subdivision; 101
	130	+	(B) (i) At a rate of fifteen per cent with respect to each transfer of 102
	131	+	occupancy, from the total amount of rent received by a hotel or 103
	132	+	lodging house for the first period not exceeding thirty consecutive 104
	133	+	calendar days; 105
	134	+	(ii) At a rate of eleven per cent with respect to each transfer of 106
	135	+	occupancy, from the total amount of rent received by a bed and 107
	136	+	breakfast establishment for the first period not exceeding thirty 108
	137	+	consecutive calendar days; 109
	138	+	(C) With respect to the sale of a motor vehicle to any individual who 110
	139	+	is a member of the armed forces of the United States and is on full-time 111
	140	+	active duty in Connecticut and who is considered, under 50 App USC 112 Substitute Bill No. 6692
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	145	+	574, a resident of another state, or to any such individual and the 113
	146	+	spouse thereof, at a rate of four and one-half per cent of the gross 114
	147	+	receipts of any retailer from such sales, provided such retailer requires 115
	148	+	and maintains a declaration by such individual, prescribed as to form 116
	149	+	by the commissioner and bearing notice to the effect that false 117
	150	+	statements made in such declaration are punishable, or other evidence, 118
	151	+	satisfactory to the commissioner, concerning the purchaser's state of 119
	152	+	residence under 50 App USC 574; 120
	153	+	(D) (i) With respect to the sales of computer and data processing 121
	154	+	services occurring on or after July 1, 2001, at the rate of one per cent, 122
	155	+	and (ii) with respect to sales of Internet access services, on and after 123
	156	+	July 1, 2001, such services shall be exempt from such tax; 124
	157	+	(E) (i) With respect to the sales of labor that is otherwise taxable 125
	158	+	under subparagraph (C) or (G) of subdivision (2) of subsection (a) of 126
	159	+	section 12-407 on existing vessels and repair or maintenance services 127
	160	+	on vessels occurring on and after July 1, 1999, such services shall be 128
	161	+	exempt from such tax; 129
	162	+	(ii) With respect to the sale of a vessel, a motor for a vessel or a 130
	163	+	trailer used for transporting a vessel, at the rate of two and ninety-131
	164	+	nine-hundredths per cent, except that the sale of a vessel shall be 132
	165	+	exempt from such tax if such vessel is docked in this state for sixty or 133
	166	+	fewer days in a calendar year; 134
	167	+	(iii) With respect to the sale of dyed diesel fuel, as defined in 135
	168	+	subsection (d) of section 12-487, sold by a marine fuel dock exclusively 136
	169	+	for marine purposes, at the rate of two and ninety-nine-hundredths 137
	170	+	per cent; 138
	171	+	(F) With respect to patient care services for which payment is 139
	172	+	received by the hospital on or after July 1, 1999, and prior to July 1, 140
	173	+	2001, at the rate of five and three-fourths per cent and on and after July 141
	174	+	1, 2001, such services shall be exempt from such tax; 142
	175	+	(G) With respect to the rental or leasing of a passenger motor 143 Substitute Bill No. 6692
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	180	+	vehicle for a period of thirty consecutive calendar days or less, at a rate 144
	181	+	of nine and thirty-five-hundredths per cent; 145
	182	+	(H) With respect to the sale of (i) a motor vehicle for a sales price 146
	183	+	exceeding fifty thousand dollars, at a rate of seven and three-fourths 147
	184	+	per cent on the entire sales price, (ii) jewelry, whether real or imitation, 148
	185	+	for a sales price exceeding five thousand dollars, at a rate of seven and 149
	186	+	three-fourths per cent on the entire sales price, and (iii) an article of 150
	187	+	clothing or footwear intended to be worn on or about the human body, 151
	188	+	a handbag, luggage, umbrella, wallet or watch for a sales price 152
	189	+	exceeding one thousand dollars, at a rate of seven and three-fourths 153
	190	+	per cent on the entire sales price. For purposes of this subparagraph, 154
	191	+	"motor vehicle" has the meaning provided in section 14-1, but does not 155
	192	+	include a motor vehicle subject to the provisions of subparagraph (C) 156
	193	+	of this subdivision, a motor vehicle having a gross vehicle weight 157
	194	+	rating over twelve thousand five hundred pounds, or a motor vehicle 158
	195	+	having a gross vehicle weight rating of twelve thousand five hundred 159
	196	+	pounds or less that is not used for private passenger purposes, but is 160
	197	+	designed or used to transport merchandise, freight or persons in 161
	198	+	connection with any business enterprise and issued a commercial 162
	199	+	registration or more specific type of registration by the Department of 163
	200	+	Motor Vehicles; 164
	201	+	(I) With respect to the sale of meals, as defined in subdivision (13) of 165
	202	+	section 12-412, sold by an eating establishment, caterer or grocery 166
	203	+	store; and spirituous, malt or vinous liquors, soft drinks, sodas or 167
	204	+	beverages such as are ordinarily dispensed at bars and soda fountains, 168
	205	+	or in connection therewith; in addition to the tax imposed under 169
	206	+	subparagraph (A) of this subdivision, at the rate of one per cent; 170
	207	+	(J) The rate of tax imposed by this chapter shall be applicable to all 171
	208	+	retail sales upon the effective date of such rate, except that a new rate 172
	209	+	that represents an increase in the rate applicable to the sale shall not 173
	210	+	apply to any sales transaction wherein a binding sales contract without 174
	211	+	an escalator clause has been entered into prior to the effective date of 175
	212	+	the new rate and delivery is made within ninety days after the effective 176 Substitute Bill No. 6692
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	217	+	date of the new rate. For the purposes of payment of the tax imposed 177
	218	+	under this section, any retailer of services taxable under subdivision 178
	219	+	(37) of subsection (a) of section 12-407, who computes taxable income, 179
	220	+	for purposes of taxation under the Internal Revenue Code of 1986, or 180
	221	+	any subsequent corresponding internal revenue code of the United 181
	222	+	States, as amended from time to time, on an accounting basis that 182
	223	+	recognizes only cash or other valuable consideration actually received 183
	224	+	as income and who is liable for such tax only due to the rendering of 184
	225	+	such services may make payments related to such tax for the period 185
	226	+	during which such income is received, without penalty or interest, 186
	227	+	without regard to when such service is rendered; 187
	228	+	(K) (i) For calendar quarters ending on or after September 30, 2019, 188
	229	+	the commissioner shall deposit into the regional planning incentive 189
	230	+	account, established pursuant to section 4-66k, six and seven-tenths 190
	231	+	per cent of the amounts received by the state from the tax imposed 191
	232	+	under subparagraph (B) of this subdivision and ten and seven-tenths 192
	233	+	per cent of the amounts received by the state from the tax imposed 193
	234	+	under subparagraph (G) of this subdivision; 194
	235	+	(ii) For calendar quarters ending on or after September 30, 2018, the 195
	236	+	commissioner shall deposit into the Tourism Fund established under 196
	237	+	section 10-395b ten per cent of the amounts received by the state from 197
	238	+	the tax imposed under subparagraph (B) of this subdivision; 198
	239	+	(L) For calendar months commencing on or after July 1, 2021, the 199
	240	+	commissioner shall deposit into the municipal revenue sharing 200
	241	+	account established pursuant to section 4-66l seven and nine-tenths per 201
	242	+	cent of the amounts received by the state from the tax imposed under 202
	243	+	subparagraph (A) of this subdivision; [and] 203
	244	+	(M) (i) For calendar months commencing on or after July 1, 2017, the 204
	245	+	commissioner shall deposit into the Special Transportation Fund 205
	246	+	established under section 13b-68 seven and nine-tenths per cent of the 206
	247	+	amounts received by the state from the tax imposed under 207
	248	+	subparagraph (A) of this subdivision; 208 Substitute Bill No. 6692
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	253	+	(ii) For calendar months commencing on or after July 1, 2018, but 209
	254	+	prior to July 1, 2019, the commissioner shall deposit into the Special 210
	255	+	Transportation Fund established under section 13b-68 eight per cent of 211
	256	+	the amounts received by the state from the tax imposed under 212
	257	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 213
	258	+	vehicle; 214
	259	+	(iii) For calendar months commencing on or after July 1, 2019, but 215
	260	+	prior to July 1, 2020, the commissioner shall deposit into the Special 216
	261	+	Transportation Fund established under section 13b-68 seventeen per 217
	262	+	cent of the amounts received by the state from the tax imposed under 218
	263	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 219
	264	+	vehicle; 220
	265	+	(iv) For calendar months commencing on or after July 1, 2020, but 221
	266	+	prior to July 1, 2021, the commissioner shall deposit into the Special 222
	267	+	Transportation Fund established under section 13b-68 twenty-five per 223
	268	+	cent of the amounts received by the state from the tax imposed under 224
	269	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 225
	270	+	vehicle; 226
	271	+	(v) For calendar months commencing on or after July 1, 2021, but 227
	272	+	prior to July 1, 2022, the commissioner shall deposit into the Special 228
	273	+	Transportation Fund established under section 13b-68 seventy-five per 229
	274	+	cent of the amounts received by the state from the tax imposed under 230
	275	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 231
	276	+	vehicle; and 232
	277	+	(vi) For calendar months commencing on or after July 1, 2022, the 233
	278	+	commissioner shall deposit into the Special Transportation Fund 234
	279	+	established under section 13b-68 one hundred per cent of the amounts 235
	280	+	received by the state from the tax imposed under subparagraphs (A) 236
	281	+	and (H) of this subdivision on the sale of a motor vehicle; [.] and 237
	282	+	(N) For calendar months commencing on or after July 1, 2023, the 238
	283	+	commissioner shall deposit into the arts, culture and tourism account, 239
	284	+	established pursuant to section 6 of this act, twenty-five per cent of the 240 Substitute Bill No. 6692
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	289	+	amount received by the state from the tax imposed under 241
	290	+	subparagraph (I) of this subdivision. 242
	291	+	Sec. 5. Subdivision (1) of section 12-411 of the general statutes is 243
	292	+	repealed and the following is substituted in lieu thereof (Effective July 244
	293	+	1, 2023): 245
	294	+	(1) (A) An excise tax is hereby imposed on the storage, acceptance, 246
	295	+	consumption or any other use in this state of tangible personal 247
	296	+	property purchased from any retailer for storage, acceptance, 248
	297	+	consumption or any other use in this state, the acceptance or receipt of 249
	298	+	any services constituting a sale in accordance with subdivision (2) of 250
	299	+	subsection (a) of section 12-407, purchased from any retailer for 251
	300	+	consumption or use in this state, or the storage, acceptance, 252
	301	+	consumption or any other use in this state of tangible personal 253
	302	+	property which has been manufactured, fabricated, assembled or 254
	303	+	processed from materials by a person, either within or without this 255
	304	+	state, for storage, acceptance, consumption or any other use by such 256
	305	+	person in this state, to be measured by the sales price of materials, at 257
	306	+	the rate of six and thirty-five-hundredths per cent of the sales price of 258
	307	+	such property or services, except, in lieu of said rate: 259
	308	+	(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or 260
	309	+	lodging house for the first period not exceeding thirty consecutive 261
	310	+	calendar days; 262
	311	+	(ii) At a rate of eleven per cent of the rent paid to a bed and 263
	312	+	breakfast establishment for the first period not exceeding thirty 264
	313	+	consecutive calendar days; 265
	314	+	(C) With respect to the storage, acceptance, consumption or use in 266
	315	+	this state of a motor vehicle purchased from any retailer for storage, 267
	316	+	acceptance, consumption or use in this state by any individual who is a 268
	317	+	member of the armed forces of the United States and is on full-time 269
	318	+	active duty in Connecticut and who is considered, under 50 App USC 270
	319	+	574, a resident of another state, or to any such individual and the 271
	320	+	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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	325	+	sales price of such vehicle, provided such retailer requires and 273
	326	+	maintains a declaration by such individual, prescribed as to form by 274
	327	+	the commissioner and bearing notice to the effect that false statements 275
	328	+	made in such declaration are punishable, or other evidence, 276
	329	+	satisfactory to the commissioner, concerning the purchaser's state of 277
	330	+	residence under 50 App USC 574; 278
	331	+	(D) (i) With respect to the acceptance or receipt in this state of labor 279
	332	+	that is otherwise taxable under subparagraph (C) or (G) of subdivision 280
	333	+	(2) of subsection (a) of section 12-407 on existing vessels and repair or 281
	334	+	maintenance services on vessels occurring on and after July 1, 1999, 282
	335	+	such services shall be exempt from such tax; 283
	336	+	(ii) (I) With respect to the storage, acceptance or other use of a vessel 284
	337	+	in this state, at the rate of two and ninety-nine-hundredths per cent, 285
	338	+	except that such storage, acceptance or other use shall be exempt from 286
	339	+	such tax if such vessel is docked in this state for sixty or fewer days in 287
	340	+	a calendar year; 288
	341	+	(II) With respect to the storage, acceptance or other use of a motor 289
	342	+	for a vessel or a trailer used for transporting a vessel in this state, at the 290
	343	+	rate of two and ninety-nine-hundredths per cent; 291
	344	+	(III) With respect to the storage, acceptance or other use of dyed 292
	345	+	diesel fuel, as defined in subsection (d) of section 12-487, exclusively 293
	346	+	for marine purposes, at the rate of two and ninety-nine-hundredths 294
	347	+	per cent; 295
	348	+	(E) (i) With respect to the acceptance or receipt in this state of 296
	349	+	computer and data processing services purchased from any retailer for 297
	350	+	consumption or use in this state occurring on or after July 1, 2001, at 298
	351	+	the rate of one per cent of such services, and (ii) with respect to the 299
	352	+	acceptance or receipt in this state of Internet access services, on and 300
	353	+	after July 1, 2001, such services shall be exempt from such tax; 301
	354	+	(F) With respect to the acceptance or receipt in this state of patient 302
	355	+	care services purchased from any retailer for consumption or use in 303 Substitute Bill No. 6692
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	359	+
	360	+	this state for which payment is received by the hospital on or after July 304
	361	+	1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths 305
	362	+	per cent and on and after July 1, 2001, such services shall be exempt 306
	363	+	from such tax; 307
	364	+	(G) With respect to the rental or leasing of a passenger motor 308
	365	+	vehicle for a period of thirty consecutive calendar days or less, at a rate 309
	366	+	of nine and thirty-five-hundredths per cent; 310
	367	+	(H) With respect to the acceptance or receipt in this state of (i) a 311
	368	+	motor vehicle for a sales price exceeding fifty thousand dollars, at a 312
	369	+	rate of seven and three-fourths per cent on the entire sales price, (ii) 313
	370	+	jewelry, whether real or imitation, for a sales price exceeding five 314
	371	+	thousand dollars, at a rate of seven and three-fourths per cent on the 315
	372	+	entire sales price, and (iii) an article of clothing or footwear intended to 316
	373	+	be worn on or about the human body, a handbag, luggage, umbrella, 317
	374	+	wallet or watch for a sales price exceeding one thousand dollars, at a 318
	375	+	rate of seven and three-fourths per cent on the entire sales price. For 319
	376	+	purposes of this subparagraph, "motor vehicle" has the meaning 320
	377	+	provided in section 14-1, but does not include a motor vehicle subject 321
	378	+	to the provisions of subparagraph (C) of this subdivision, a motor 322
	379	+	vehicle having a gross vehicle weight rating over twelve thousand five 323
	380	+	hundred pounds, or a motor vehicle having a gross vehicle weight 324
	381	+	rating of twelve thousand five hundred pounds or less that is not used 325
	382	+	for private passenger purposes, but is designed or used to transport 326
	383	+	merchandise, freight or persons in connection with any business 327
	384	+	enterprise and issued a commercial registration or more specific type 328
	385	+	of registration by the Department of Motor Vehicles; 329
	386	+	(I) With respect to the acceptance or receipt in this state of meals, as 330
	387	+	defined in subdivision (13) of section 12-412, sold by an eating 331
	388	+	establishment, caterer or grocery store; and spirituous, malt or vinous 332
	389	+	liquors, soft drinks, sodas or beverages such as are ordinarily 333
	390	+	dispensed at bars and soda fountains, or in connection therewith; in 334
	391	+	addition to the tax imposed under subparagraph (A) of this 335
	392	+	subdivision, at the rate of one per cent; 336 Substitute Bill No. 6692
	393	+
	394	+
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	396	+
	397	+	(J) (i) For calendar quarters ending on or after September 30, 2019, 337
	398	+	the commissioner shall deposit into the regional planning incentive 338
	399	+	account, established pursuant to section 4-66k, six and seven-tenths 339
	400	+	per cent of the amounts received by the state from the tax imposed 340
	401	+	under subparagraph (B) of this subdivision and ten and seven-tenths 341
	402	+	per cent of the amounts received by the state from the tax imposed 342
	403	+	under subparagraph (G) of this subdivision; 343
	404	+	(ii) For calendar quarters ending on or after September 30, 2018, the 344
	405	+	commissioner shall deposit into the Tourism Fund established under 345
	406	+	section 10-395b ten per cent of the amounts received by the state from 346
	407	+	the tax imposed under subparagraph (B) of this subdivision; 347
	408	+	(K) For calendar months commencing on or after July 1, 2021, the 348
	409	+	commissioner shall deposit into said municipal revenue sharing 349
	410	+	account seven and nine-tenths per cent of the amounts received by the 350
	411	+	state from the tax imposed under subparagraph (A) of this 351
	412	+	subdivision; [and] 352
	413	+	(L) (i) For calendar months commencing on or after July 1, 2017, the 353
	414	+	commissioner shall deposit into said Special Transportation Fund 354
	415	+	seven and nine-tenths per cent of the amounts received by the state 355
	416	+	from the tax imposed under subparagraph (A) of this subdivision; 356
	417	+	(ii) For calendar months commencing on or after July 1, 2018, but 357
	418	+	prior to July 1, 2019, the commissioner shall deposit into the Special 358
	419	+	Transportation Fund established under section 13b-68 eight per cent of 359
	420	+	the amounts received by the state from the tax imposed under 360
	421	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 361
	422	+	receipt in this state of a motor vehicle; 362
	423	+	(iii) For calendar months commencing on or after July 1, 2019, but 363
	424	+	prior to July 1, 2020, the commissioner shall deposit into the Special 364
	425	+	Transportation Fund established under section 13b-68 seventeen per 365
	426	+	cent of the amounts received by the state from the tax imposed under 366
	427	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 367
	428	+	receipt in this state of a motor vehicle; 368 Substitute Bill No. 6692
	429	+
	430	+
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	432	+
	433	+	(iv) For calendar months commencing on or after July 1, 2020, but 369
	434	+	prior to July 1, 2021, the commissioner shall deposit into the Special 370
	435	+	Transportation Fund established under section 13b-68 twenty-five per 371
	436	+	cent of the amounts received by the state from the tax imposed under 372
	437	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 373
	438	+	receipt in this state of a motor vehicle; 374
	439	+	(v) For calendar months commencing on or after July 1, 2021, but 375
	440	+	prior to July 1, 2022, the commissioner shall deposit into the Special 376
	441	+	Transportation Fund established under section 13b-68 seventy-five per 377
	442	+	cent of the amounts received by the state from the tax imposed under 378
	443	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 379
	444	+	receipt in this state of a motor vehicle; and 380
	445	+	(vi) For calendar months commencing on or after July 1, 2022, the 381
	446	+	commissioner shall deposit into the Special Transportation Fund 382
	447	+	established under section 13b-68 one hundred per cent of the amounts 383
	448	+	received by the state from the tax imposed under subparagraphs (A) 384
	449	+	and (H) of this subdivision on the acceptance or receipt in this state of 385
	450	+	a motor vehicle; [.] and 386
	451	+	(M) For calendar months commencing on or after July 1, 2023, the 387
	452	+	commissioner shall deposit into the arts, culture and tourism account, 388
	453	+	established pursuant to section 6 of this act, twenty-five per cent of the 389
	454	+	amount received by the state from the tax imposed und er 390
	455	+	subparagraph (I) of this subdivision. 391
	456	+	Sec. 6. (NEW) (Effective July 1, 2023) There is established an account 392
	457	+	to be known as the "arts, culture and tourism account" which shall be a 393
	458	+	separate, nonlapsing account within the General Fund. The account 394
	459	+	shall contain any moneys required by law to be deposited in the 395
	460	+	account. Moneys in the account shall be expended by the Department 396
	461	+	of Economic and Community Development for the purpose of 397
	462	+	providing grants pursuant to subdivision (6) of section 10-396 of the 398
	463	+	general statutes, as amended by this act, and subdivision (2) of section 399
	464	+	10-400 of the general statutes, as amended by this act. 400 Substitute Bill No. 6692
	465	+
	466	+
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	468	+
118	469		This act shall take effect as follows and shall amend the following
119	470		sections:
120	471
121	472		Section 1 July 1, 2023 10-400
122	473		Sec. 2 July 1, 2023 10-401
123	474		Sec. 3 July 1, 2023 10-396
	475	+	Sec. 4 July 1, 2023 12-408(1)
	476	+	Sec. 5 July 1, 2023 12-411(1)
	477	+	Sec. 6 July 1, 2023 New section
124	478
125	479		CE Joint Favorable Subst. C/R FIN
126		-	FIN Joint Favorable Subst.
127	480