Connecticut § 12-579 Admissions tax by ordinance.

Connecticut Statutes

§ 12-579 — Admissions tax by ordinance.

Connecticut § 12-579

Title 12Taxation

Ch. 226aMunicipal Admissions Tax on Places Licensed by the Department of Consumer Protection

This text of Connecticut § 12-579 (Admissions tax by ordinance.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-579 (2026).

Text

Any municipality may, by ordinance, impose a tax of ten per cent of the admission charge, as defined in subsection (3) of section 12-540, to any place licensed by the Department of Consumer Protection and containing a pari-mutuel system therein or to any off-track betting facility. The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchaser. Such reimbursement, termed “tax”, shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making such charge and shall be recoverable at law.

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Any municipality may, by ordinance, impose a tax of ten per cent of the admission charge, as defined in subsection (3) of section 12-540, to any place licensed by the Department of Consumer Protection and containing a pari-mutuel system therein or to any off-track betting facility. The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchaser. Such reimbursement, termed “tax”, shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making such charge and shall be recoverable at law.

Legislative History

(P.A. 74-308, S. 1; P.A. 79-404, S. 32, 45; P.A. 13-299, S. 79.) History: P.A. 79-404 substituted gaming policy board for commission on special revenue; P.A. 13-299 replaced reference to Gaming Policy Board with reference to Department of Consumer Protection, effective July 1, 2013.