AN ACT REDUCING THE TAX RATE APPLICABLE TO BED AND BREAKFAST ESTABLISHMENTS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

That chapter 219 of the general statutes be amended to exempt bed and breakfast establishments from the occupancy tax for hotels and lodging houses and make such establishments subject to the sales tax rate that is applicable to retailers pursuant to subparagraph (A) of subdivision (1) of section 12-408 of the general statutes.

Statement of Purpose:

To reduce the tax rate on lodging at bed and breakfast establishments.