CT HB05576

Establishes a "state-wide marketing and promotion account" as a separate, nonlapsing account within the General Fund effective January 1, 2017, to be used by the Commissioner of Economic and Community Development for tourism promotion to maximize tax revenue from hotels, bed and breakfasts, and lodging houses.

Applies a 10% occupancy tax on bed and breakfast establishments (compared to 15% for hotels and lodging houses) for room rentals of 30 consecutive calendar days or less, effective January 1, 2017.

Adds "bed and breakfast establishment" to the statutory definition as a private operator-occupied house where persons are lodged for hire and breakfast is included in the rent.

Deposits 9% of occupancy tax revenue from all hotels and lodging houses into the state-wide marketing and promotion account beginning January 1, 2017.

Amends section 12-407 of the general statutes to include bed and breakfast establishments in relevant definitions of "sale," "retail sale," "purchase," "operator," "occupancy," and "room" for sales tax purposes.