CT HB05469

Imposes a 10 percent tax on admission charges to places of amusement, entertainment, or recreation, effective July 1, 2020, with numerous exemptions including charges under $1 (or under $5 for motion pictures), athletic participation admissions, and carnival rides.

Reduces the tax rate to 7.5 percent for July 1, 2019 through June 30, 2020 for events at XL Center Hartford, Dillon Stadium Hartford, New Britain Stadium, Webster Bank Arena Bridgeport, Harbor Yard Amphitheater Bridgeport, Dodd Stadium Norwich, and Oakdale Theatre Wallingford.

Sets the tax rate at 5 percent for July 1, 2019 through June 30, 2020 for Dunkin' Donuts Park Hartford, and reduces to 5 percent for all venues listed above on or after July 1, 2020, additionally including Xfinity Theatre Hartford.

Exempts events at Dunkin' Donuts Park Hartford from all admissions tax on or after July 1, 2020.

Reduces motion picture show tax to 6 percent of admission charge on or after July 1, 2001, with tax collected from purchasers and held in trust for the state.