Title 12 — Title 12: Taxation

Secs. 12-523 to 12-539. Admissions, cabaret and dues tax. Obsolete. (June, 1969, P.A. 1, S. 48–64.)

Sec. 12-540. Definitions. Whenever used in this chapter: (1) “Person” means and includes any individual, firm, copartnership, joint venture, association of persons however formed, social club, fraternal organization, corporation, limited liability company, estate, trust, fiduciar…

Sec. 12-541. Admissions tax. Sunset. (a) The provisions of subsections (b) and (c) of this section shall apply to sales occurring prior to July 1, 2021. (b) Except as provided in subsection (c) of this section, there is hereby imposed a tax of ten per cent of the admission charge…

Sec. 12-542. Cabaret tax. Nature of tax. Section 12-542 is repealed, effective June 23, 1999, applicable to sales made on or after July 1, 1999. (1971, P.A. 837, S. 4; P.A. 78-306, S. 1, 2; P.A. 99-121, S. 17, 28; 99-173, S. 64, 65.)

Sec. 12-543. Dues or initiation fees tax. Nature of tax. Exemptions. (a) There is hereby imposed a tax equivalent to ten per cent of any amount paid as dues or initiation fees to any social, athletic or sporting club. Such tax shall be imposed upon the club receiving such amounts…

Sec. 12-544. Administration and enforcement. This chapter shall be administered by the Commissioner of Revenue Services. All forms necessary or convenient for the enforcement of this chapter shall be prescribed, printed and furnished by said commissioner. The commissioner may ado…

Sec. 12-545. Amounts taxable. The admissions and dues taxes shall be imposed on amounts received within or without the state but only if the place of admission or club facilities are within the state. (1971, P.A. 837, S. 8; P.A. 82-45, S. 3, 4; P.A. 99-173, S. 54, 65.) History: P…

Sec. 12-546. Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance. If any person liable for any amount under this chapter sells his business, stock of goods, or facilities, the successor shall withhold sufficient of the purchase pric…

Sec. 12-547. Returns. Payment of tax. Penalty. Each person subject to a tax imposed under this chapter shall file a return on or before the last day of each month setting forth the amount of tax due for the preceding month and such additional information as the commissioner may r…

Sec. 12-547a. Liability for wilful nonpayment of taxes collected. Each person, other than a taxpayer, who is required, on behalf of a taxpayer, to collect, truthfully account for and pay over the tax imposed on such taxpayer under this chapter and who wilfully fails to collect su…

Sec. 12-548. Examination of records. Deficiency assessment. Penalty. Limitation of assessment period. (a) The commissioner may examine the records of any person subject to a tax imposed under the provisions of this chapter as the commissioner deems necessary. If the commissioner …

Sec. 12-549. Excess payments. Section 12-549 is repealed, effective April 13, 1995. (1971, P.A. 837, S. 12; P.A. 95-4, S. 7, 8.)

Sec. 12-550. Claims for refund. Limitation of claim period. (a) Any person believing that he has overpaid any taxes due under this chapter may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made stating…

Sec. 12-551. Wilful violations. Penalties. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of section 12-554 to make a return, keep any records or supply any information, who wil…

Sec. 12-552. Records. Examinations. Hearings. Testimony. (a) The Commissioner of Revenue Services may require all persons subject to a tax imposed under this chapter to keep such records as he may prescribe, and he may require the production of books, papers, documents and other …

Sec. 12-553. Application to commissioner for hearing. Order for hearing. Any taxpayer, aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax, penalty or interest provided for by this chapter, may apply to the commissioner, in writing,…

Sec. 12-554. Appeal. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under the provisions of this chapter may, not later than thirty days after service upon the taxpayer of notice of such order, decision…

Sec. 12-555. Security for delinquent taxes or failure to file returns. Whenever any person (1) owes taxes under this chapter, which taxes have been finally due and payable for a period of ninety days or longer and for which any administrative or judicial remedies, or both, have b…

Sec. 12-555a. Collection of tax. State lien against real estate as security for tax. The amount of any tax, penalty or interest due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant therein provided for shall be si…

Sec. 12-555b. Certificate of registration. (a) No person whose activities make such person subject to this chapter shall engage in such activities in this state unless a certificate of registration has been issued to such person as hereinafter prescribed. (b) Any person desiring …

Sec. 12-556. Multiple taxation prohibited. No amount taxable under this chapter shall be taxed under more than one provision of this chapter. (1971, P.A. 837, S. 19.)

Secs. 12-556a to 12-556f. Reserved for future use.

Sec. 12-556g. Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities. (a) A facilities surcharge shall be imposed on the admission charge, as defined in subsection (3) of section 12-540, to the events at facilities owned or managed by the Tennis Fo…