CT SB01040

Establishes a 10% admissions tax on charges to places of amusement, entertainment, or recreation, effective July 1, 2021, with multiple exemptions including charges under $1 (or $5 for motion pictures), athletic participation charges, and nonprofit events.

Reduces tax rate to 5% for specified venues including XL Center Hartford, Dillon Stadium Hartford, New Britain Stadium, Webster Bank Arena Bridgeport, Harbor Yard Amphitheater Bridgeport, Dodd Stadium Norwich, Oakdale Theatre Wallingford, and Xfinity Theatre Hartford, effective July 1, 2021.

Maintains 6% tax rate on motion picture show admissions effective July 1, 2001.

Exempts interscholastic athletic events at stadium facilities, events at Dunkin' Donuts Park Hartford (as of July 1, 2020), and productions at nonprofit theaters with federal tax-exempt status.

Places tax collection responsibility on admission charge providers, with taxes collected from purchasers held as a special state trust fund.