HB 6119 — AN ACT CONCERNING ARTS, CULTURE AND TOURISM FUNDING.

House of Representatives General Assembly CommitteeFile Bill No.

6119235 January Session, 2021 LCOHouse Bill No.

55406119 ReferredHouse toof Representatives, April 1, 2021 The Committee on COMMERCECommerce Introducedreported by:through REP.

(CE)SIMMONS, ANC. ACT CONCERNING ARTS, CULTURE AND TOURISM FUNDING.

of the 144th Dist., Chairperson of the Committee on the part of the House, that the bill ought to pass.

AN ACT CONCERNING ARTS, CULTURE AND TOURISM FUNDING.

(B) (i) At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received by a hotel or lodging houseHB6119 for/ theFile first period not exceeding thirty consecutive calendar LCO 5540 \\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06119-R01 of 11 HB.docx Committee Bill No.

6119235 days;1 HB6119 File No.

235 house for the first period not exceeding thirty consecutive calendar days;

(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer used for transporting a vessel, at the rate of two and ninety-nine- hundredthspercent,exceptthatthesaleofavesselshallbeexemptfromhundredthspercent,exceptthatthesaleofa vesselshallbeexemptfrom such tax if such vessel is docked in this state for sixty or fewer days in a calendar year;

(iii)HB6119 With/ respectFile to the sale of dyed diesel fuel, as defined in LCO 5540 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06112 of 11 R02-HB.docx } Committee Bill No.

6119235 subsection2 (d)HB6119 ofFile sectionNo. 12-487, sold by a marine fuel dock exclusively for marine purposes, at the rate of two and ninety-nine-hundredths per cent;

235 (iii) With respect to the sale of dyed diesel fuel, as defined in subsection (d) of section 12-487, sold by a marine fuel dock exclusively for marine purposes, at the rate of two and ninety-nine-hundredths per cent;

and spirituous, malt or vinous liquors, soft drinks, sodas or beverages such as are ordinarily dispensed at bars and soda fountains, or in LCOHB6119 5540/ {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-061193File of 11 R02-HB.docx } Committee Bill No.

6119235 connection3 therewith;HB6119 File No.

235 connection therewith;

(ii) For calendar quarters ending on or after September 30, 2018, the commissioner shall deposit into the Arts, Culture and Tourism Fund established under section 10-395b, as amended by this act, ten per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision, except that for the calendar quarters ending on or after September 30, 2021, but prior to September 30, 2022, the commissioner shall deposit into said fund twenty-five per LCOHB6119 5540/ {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06114File of 11 R02-HB.docx } Committee Bill No.

6119235 cent4 ofHB6119 theFile amountsNo. received by the state from the tax imposed under subparagraph (B) of this subdivision;

235 cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision;

(v) For calendar months commencing on or after July 1, 2021, but LCOHB6119 5540/ {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06115File of 11 R02-HB.docx } Committee Bill No.

6119235 prior5 toHB6119 JulyFile 1,No. 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seventy-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

235 prior to July 1, 2022, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 seventy-five per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the sale of a motor vehicle;

(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast establishment for the first period not exceeding thirty consecutive LCOcalendar 5540days; {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06119-6 of 11 R02-HB.docx } Committee Bill No.

6119HB6119 calendar/ days;File No.

(C)235 With6 respectHB6119 toFile theNo. storage, acceptance, consumption or use in this state of a motor vehicle purchased from any retailer for storage, acceptance, consumption or use in this state by any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse ofsuchindividualata rateoffourandone-halfpercentofthesalesprice of such vehicle, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner andbearing notice totheeffect that false statementsmade in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574;

235 (C) With respect to the storage, acceptance, consumption or use in this state of a motor vehicle purchased from any retailer for storage, acceptance, consumption or use in this state by any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse ofsuchindividualata rateoffourandone-halfpercentofthesalesprice of such vehicle, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner andbearing notice totheeffect that false statementsmade in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574;

LCO(E) 5540(i) {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06117With respect to the acceptance or receipt in this state of 11computer R02-HB.docxand }data Committeeprocessing Billservices purchased from any retailer for HB6119 / File No.

6119235 (E)7 (i)HB6119 WithFile respectNo. to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;

235 consumption or use in this state occurring on or after July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax;

For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14- 1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the LCODepartment 5540 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06119-8 of 11Motor R02-HB.docxVehicles; } Committee Bill No.

6119(I) DepartmentWith respect to the acceptance or receipt in this state of Motormeals, Vehicles;as HB6119 / File No.

(I)235 With8 respectHB6119 toFile theNo. acceptance or receipt in this state of meals, as defined in subdivision (13) of section 12-412, sold by an eating establishment, caterer or grocery store;

235 defined in subdivision (13) of section 12-412, sold by an eating establishment, caterer or grocery store;

and (L) (i) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said Special Transportation Fund seven and nine-tenths per cent of the amounts received by the state from the LCOtax 5540imposed {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06119under ofsubparagraph 11(A) R02-HB.docxof }this Committeesubdivision; Bill No.

6119(ii) taxFor imposedcalendar undermonths subparagraphcommencing (A)on ofor thisafter subdivision;July 1, 2018, but prior to July 1, 2019, the commissioner shall deposit into the Special HB6119 / File No.

(ii)235 For9 calendarHB6119 monthsFile commencingNo. on or after July 1, 2018, but prior to July 1, 2019, the commissioner shall deposit into the Special Transportation Fund established under section 13b-68 eight per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the acceptance or receipt in this state of a motor vehicle;

235 Transportation Fund established under section 13b-68 eight per cent of the amounts received by the state from the tax imposed under subparagraphs (A) and (H) of this subdivision on the acceptance or receipt in this state of a motor vehicle;

LCOSec. 5540 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-0611910 of 11 R02-HB.docx } Committee Bill No.

6119 Sec.

There is established a fund to be known as the "Arts, Culture and TourismHB6119 Fund"/ whichFile shallNo. be a separate, nonlapsing fund.