Bill Text: CT HB05427 | 2018 | General Assembly | Introduced
Bill Title: An Act Concerning The Admissions Tax.
Spectrum: Committee Bill
Status: (Introduced - Dead) 2018-04-23 - File Number 636 [HB05427 Detail]
Download: Connecticut-2018-HB05427-Introduced.html
General Assembly |
Raised Bill No. 5427 | ||
February Session, 2018 |
LCO No. 1023 | ||
*01023_______FIN* | |||
Referred to Committee on FINANCE, REVENUE AND BONDING |
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Introduced by: |
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(FIN) |
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AN ACT CONCERNING THE ADMISSIONS TAX.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-541 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) The tax imposed under this section shall not apply to admission charges charged on or after October 1, 2018.
[(a)] (b) There is hereby imposed a tax of ten per cent of the admission charge to any place of amusement, entertainment or recreation, except that no tax shall be imposed with respect to any admission charge (1) when the admission charge is less than one dollar or, in the case of any motion picture show, when the admission charge is not more than five dollars, (2) when a daily admission charge is imposed which entitles the patron to participate in an athletic or sporting activity, (3) to any event, other than events held at the stadium facility, as defined in section 32-651, if all of the proceeds from the event inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event, (4) to any event, other than events held at the stadium facility, as defined in section 32-651, which, in the opinion of the commissioner, is conducted primarily to raise funds for an entity which is exempt from federal income tax under the Internal Revenue Code, provided the commissioner is satisfied that the net profit which inures to such entity from such event will exceed the amount of the admissions tax which, but for this subdivision, would be imposed upon the person making such charge to such event, (5) other than for events held at the stadium facility, as defined in section 32-651, paid by centers of service for elderly persons, as described in section 17a-310, (6) to any production featuring live performances by actors or musicians presented at Gateway's Candlewood Playhouse, Ocean Beach Park or any nonprofit theater or playhouse in the state, provided such theater or playhouse possesses evidence confirming exemption from federal tax under Section 501 of the Internal Revenue Code, (7) to any carnival or amusement ride, (8) to any interscholastic athletic event held at the stadium facility, as defined in section 32-651, or (9) if the admission charge would have been subject to tax under the provisions of section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999. On and after July 1, 2000, the tax imposed under this section on any motion picture show shall be eight per cent of the admission charge and, on and after July 1, 2001, the tax imposed on any such motion picture show shall be six per cent of such charge.
[(b)] (c) The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchase. Such reimbursement, termed "tax", shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making the admission charge and shall be recoverable at law. The amount of tax reimbursement, when so collected, shall be deemed to be a special fund in trust for the state of Connecticut.
Sec. 2. Subdivision (1) of subsection (a) of section 7-168a of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) (1) A municipality may, by ordinance, impose a surcharge on the admission charge for any event that is held at a facility located within the municipality. The amount of such surcharge shall not exceed five per cent of the amount of admission, except that the amount of such surcharge imposed on the [facility described in subdivision (12) of subsection (a) of section 12-541] Dunkin' Donuts Park in Hartford shall not exceed ten per cent of the amount of admission. The amount of any such surcharge shall be in addition to any tax otherwise applicable to such admission charge, except that no municipality may impose a surcharge on a facility pursuant to this section if (A) the municipality imposes a surcharge on such facility pursuant to section 12-579, or (B) all of the proceeds from the event inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event. Any municipal ordinance adopted pursuant to this section may exclude additional events or facilities from the surcharge imposed pursuant to this section.
Sec. 3. Subsection (a) of section 12-578i of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) (1) There is established an Advisory Council on Large Entertainment Venues. Any of the following amusement, entertainment or recreation [facility described in subdivisions (8) to (13), inclusive, of subsection (a) of section 12-541] facilities that [has] have a seating capacity greater than five thousand persons shall be entitled to representation on the council: (A) The stadium facility, as defined in section 32-651; (B) any amusement, entertainment or recreation facility that would have been subject to tax under the provisions of section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999; (C) the XL Center in Hartford; (D) the Webster Bank Arena in Bridgeport; (E) the Ballpark at Harbor Yard in Bridgeport; (F) the Dunkin' Donuts Park in Hartford; and (G) the New Britain Stadium.
(2) Except as provided in subsection (b) of this section, each representative to the council shall be designated not later than September 1, 2017. The council shall select the chairperson of the council from among the members of the council and schedule the first meeting of the council not later than October 1, 2017. The council shall meet at least annually to consider: [(1)] (A) The coordination of concerts, mixed martial arts events and other large entertainment events at such facilities; and [(2)] (B) other issues related to the operation of such facilities as determined by the council.
This act shall take effect as follows and shall amend the following sections: | ||
Section 1 |
from passage |
12-541 |
Sec. 2 |
from passage |
7-168a(a)(1) |
Sec. 3 |
from passage |
12-578i(a) |
Statement of Purpose:
To eliminate the state admissions tax.
[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.]