Summary of HB 7409: An Act Concerning The Admissions Tax

• Imposes a 10% tax on admission charges to places of amusement, entertainment, or recreation, effective July 1, 2019, with exemptions for charges under $1 (or under $5 for movies) and certain athletic, nonprofit, and carnival events.

• Reduces the admissions tax rate to 7.5% from July 1, 2019 to July 1, 2020 for events at XL Center Hartford, Dunkin' Donuts Park Hartford, Webster Bank Arena Bridgeport, Oakdale Theatre Wallingford, New Britain Stadium, and non-interscholastic events at stadium facilities.

• Further reduces the admissions tax rate to 5% on and after July 1, 2020 for the same venues and events listed above.

• Sets movie theater admissions tax at 8% effective July 1, 2000, and reduces it to 6% effective July 1, 2001.

• Designates collected tax reimbursement as a special trust fund for the state of Connecticut, with tax imposed on the person making the admission charge and collected from the purchaser.