CT HB05427

Reduces the admissions tax rate on motion picture shows from 10% to 6% effective October 1, 2018, and narrows the tax to apply only to motion picture shows rather than all places of amusement, entertainment, or recreation.

Eliminates the tax on admission charges of $5 or less, removing previous exemptions for athletic/sporting activities, carnival rides, interscholastic events, and live theater performances.

Modifies municipal surcharge authority to cap surcharges at 5% of admission charges generally, but allows up to 10% for Dunkin' Donuts Park in Hartford specifically.

Specifies that the Advisory Council on Large Entertainment Venues shall include representation from seven named facilities including the XL Center in Hartford, Webster Bank Arena in Bridgeport, and the Ballpark at Harbor Yard in Bridgeport.

Simplifies the definition of "admission charge" to focus on motion picture shows, removing references to various other entertainment venues and associated fees.