Sec. 12-556g. Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.
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 Foundation of Connecticut or any successor organization.
The surcharge shall be imposed at a rate of ten per cent of such admission charge and
shall be in addition to any tax otherwise applicable to such transaction. The surcharge
shall be imposed on sponsors and promoters of events held at facilities owned or managed by the Tennis Foundation of Connecticut or any successor organization and reimbursement for the surcharge shall be collected by the sponsor or promoter from the
purchaser. Such reimbursement shall be paid by the purchaser to the sponsor or promoter.
The surcharge, when added to the admission charge, shall be a debt from the purchaser
to the sponsor or promoter and shall be recoverable at law.
(b) The surcharge imposed in subsection (a) of this section is due and payable to
the Tennis Foundation of Connecticut or any successor organization monthly on or
before the last day of the month next succeeding each monthly period except that if the
total surcharge liability for the twelve-month period ended on the preceding September
thirtieth was less than four thousand dollars the sponsor or promoter may pay the surcharge on a quarterly basis.
(P.A. 93-360, S. 15, 19; P.A. 00-174, S. 20, 83.)
History: P.A. 93-360 effective June 14, 1993; P.A. 00-174 made a technical change in Subsec. (a), effective October
1, 2000, and applicable to charges made on or after that date.