Substitute House Bill No. 6109
Substitute House Bill No. 6109
PUBLIC ACT NO. 97-315
AN ACT CONCERNING THE EXEMPTION FROM THE SALES TAX
FOR LOW AND MODERATE INCOME HOUSING FACILITIES,
EXEMPTIONS FROM THE ADMISSIONS TAX AND AN
ALLOCATION OF HOTEL SALES TAX RECEIPTS.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Subsection (29) of section 12-412
of the general statutes is repealed and the
following is substituted in lieu thereof:
(29) Sales of and the storage, use or other
consumption of tangible personal property acquired
for incorporation into or used and consumed in the
operation of housing facilities for low and
moderate income families and persons, provided
such facilities are constructed under the
sponsorship of and owned or operated by nonprofit
housing organizations AND SALES OF AND THE
ACCEPTANCE, USE OR OTHER CONSUMPTION OF ANY
SERVICE DESCRIBED IN ANY OF THE SUBDIVISIONS OF
SUBSECTION (2) OF SECTION 12-407 THAT IS USED OR
CONSUMED IN THE DEVELOPMENT, CONSTRUCTION,
RENOVATION OR OPERATION OF HOUSING FACILITIES FOR
LOW AND MODERATE INCOME FAMILIES AND PERSONS,
PROVIDED SUCH FACILITIES ARE OWNED OR SPONSORED BY
A MUTUAL HOUSING ASSOCIATION, AS DEFINED IN
SUBSECTION (b) OF SECTION 8-214f, AND OPERATED AS
MUTUAL HOUSING BY SUCH ASSOCIATION AT A LOCATION
THAT WAS CONVEYED TO SUCH ASSOCIATION BY THE
UNITED STATES SECRETARY OF HOUSING AND URBAN
DEVELOPMENT PRIOR TO SEPTEMBER 1, 1995. For the
purposes of this subsection, (A) "nonprofit
housing organization" means any Connecticut
organization which has as one of its purposes the
development, construction, sponsorship or
ownership of housing for low and moderate income
families, and which has received exemption from
federal income tax under the provisions of Section
501(c) of the Internal Revenue Code, as amended
from time to time, provided the charter of such
organization, if it is incorporated, or its
constitution or bylaws, if unincorporated, shall
contain a provision that no officer, member or
employee thereof shall receive or at any future
time may receive any pecuniary profit from the
operation thereof, except a reasonable
compensation for services in effecting the
purposes of the organization; (B) "housing
facilities" means facilities having as their
primary purpose the provision of safe and adequate
housing and related facilities for low and
moderate income families and persons,
notwithstanding that said housing provides other
dwelling accommodations in addition to the primary
purpose of providing dwelling accommodations for
low and moderate income families; (C) "related
facilities" means those facilities defined in
subsection (d) of section 8-243; and (D) "low and
moderate income families" means those families as
defined in subsection (h) of said section 8-243.
Sec. 2. Section 12-541 of the general statutes
is repealed and the following is substituted in
lieu thereof:
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 [less] NOT MORE
than [two] FOUR dollars AND FIFTY CENTS, (2) when
a daily admission charge is imposed which entitles
the patron to participate in an athletic or
sporting activity, (3) to any event, all of the
proceeds from which 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 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) to any event at the Hartford Civic Center, the
New Haven Coliseum, New Britain Beehive Stadium,
New Britain Veterans Memorial Stadium, facilities
owned or managed by the Tennis Foundation of
Connecticut or any successor organization or the
William A. O'Neill Convocation Center, (6) paid by
centers of service for elderly persons, as
described in subdivision (d) of section 17b-425,
(7) 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, or
(8) to any carnival or amusement ride. The tax
shall be imposed upon the person making such
charge and reimbursement for the tax shall be
collected by such person from the purchaser. 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.
Sec. 3. Subsection (a) of section 32-305 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(a) The Commissioner of Revenue Services shall
segregate (1) one and one-half per cent of the
gross receipts from the tax from sales within the
meaning of subdivision (h) of subsection (2) of
section 12-407 by any hotel or lodging house
located in any municipality having a population of
less than sixty-five thousand, (2) three and
one-half per cent of the gross receipts from such
tax in any municipality having a population of
sixty-five thousand or more but less than
seventy-five thousand, and (3) four and one-half
per cent of the gross receipts from such tax in
any municipality having a population of
seventy-five thousand or more, provided the
commissioner shall segregate three and one-half
per cent of the gross receipts from such tax in
the municipality having the most popular tourist
attraction in the state, as determined by the
Office of Tourism, if such municipality has a
population of less than sixty-five thousand. Such
segregated funds shall be allocated to tourism
districts established under section 32-302 as
follows: The portion of the funds attributable to
such tax receipts in a municipality shall be
allocated to the tourism district in which the
municipality is located, provided (A) one hundred
per cent of the amount attributable to such tax
receipts from sales in Hartford shall be allocated
to the Connecticut Convention Center Authority,
(B) seventy-five per cent of the amount
attributable to such tax receipts from sales in
New Haven shall be allocated to the New Haven
Coliseum Authority, (C) seventy-five per cent of
the amount attributable to such tax receipts from
sales in Stamford shall be allocated to the
Stamford Center for the Arts, (D) seventy-five per
cent of the amount attributable to such tax
receipts from sales in Norwalk shall be allocated
to the Maritime Center Authority and (E)
seventy-five per cent of the amount attributable
to such tax receipts from sales in Bridgeport
shall be allocated to the Greater Fairfield
district established in section 32-302, for the
sole purpose of marketing tourist attractions
located in Bridgeport. If for any state fiscal
year the amount of the allocation under
subparagraph (E) is less than the amount of funds
allocated during the fiscal year ending June 30,
1991, to the then existing Bridgeport convention
and visitors bureau, pursuant to sections 7-136b
and 7-136c of the general statutes, revised to
January 1, 1991, the Connecticut Tourism Council
shall provide a grant under section 32-300, from
the tourism account, in the amount of such
difference, to said Greater Fairfield district for
the purpose set forth in subparagraph (E).
NOTWITHSTANDING THE PROVISIONS OF THIS SECTION,
FOR THE FISCAL YEAR 1997-1998, THE COMMISSIONER OF
REVENUE SERVICES SHALL SEGREGATE ONE HUNDRED FIFTY
THOUSAND DOLLARS FROM ANY INCREASE IN RECEIPTS OF
SUCH TAX OVER THE AMOUNT RECEIVED IN FISCAL YEAR
1996-1997 AND SHALL ALLOCATE SUCH SEGREGATED
AMOUNT TO THE CONNECTICUT FILM, VIDEO AND MEDIA
OFFICE PROVIDED THE AMOUNT SEGREGATED AND
ALLOCATED TO ANY ENTITY UNDER THIS SECTION IS NOT
LESS THAN THE AMOUNT SEGREGATED AND ALLOCATED IN
FISCAL YEAR 1996-1997. Not later than October 1,
1994, and annually thereafter, each tourism
district and each authority receiving funds under
this section shall submit to the Connecticut
Tourism Council a full audit of the books and
accounts of the district or authority for the
preceding fiscal year. Each such audit shall be
conducted by an independent certified public
accountant. The Commissioner of Revenue Services
shall also segregate an additional one million
dollars of the gross receipts from such tax in the
state during each state fiscal year and allocate
such funds to the cultural heritage development
account established under section 10-373bb. The
Commissioner of Revenue Services may adopt
regulations, in accordance with the provisions of
chapter 54, concerning accounting procedures
necessary to carry out the purposes of this
section.
Sec. 4. This act shall take effect from its
passage, except that section 1 shall be applicable
to sales occurring on or after September 1, 1995,
and section 2 shall be applicable to sales
occurring on or after July 1, 1997.
Approved July 10, 1997