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.A. 82-45 eliminated “or organization” in the reference to “place of admission, cabaret or club or organization facilities”; P.A. 99-173 deleted “cabaret”, effective June 23, 1999, and applicable to sales occurring on or after July 1, 1999.
Structure Connecticut General Statutes
Chapter 225 - Admissions and Dues Taxes
Section 12-523 to 12-539. - Admissions, cabaret and dues tax.
Section 12-540. - Definitions.
Section 12-541. - Admissions tax. Sunset for venues and events other than motion picture shows.
Section 12-542. - Cabaret tax. Nature of tax.
Section 12-543. - Dues or initiation fees tax. Nature of tax. Exemptions.
Section 12-544. - Administration and enforcement.
Section 12-545. - Amounts taxable.
Section 12-547. - Returns. Payment of tax. Penalty.
Section 12-547a. - Liability for wilful nonpayment of taxes collected.
Section 12-549. - Excess payments.
Section 12-550. - Claims for refund. Limitation of claim period.
Section 12-551. - Wilful violations. Penalties.
Section 12-552. - Records. Examinations. Hearings. Testimony.
Section 12-553. - Application to commissioner for hearing. Order for hearing.
Section 12-555. - Security for delinquent taxes or failure to file returns.
Section 12-555b. - Certificate of registration.