Bill Text: CT HB05461 | 2015 | General Assembly | Comm Sub

Connecticut House Bill 5461 (Prior Session Legislation)

Bill Title: An Act Imposing A Tax On Sugary Soft Drinks.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2015-03-24 - Referred by House to Committee on Finance, Revenue and Bonding [HB05461 Detail]

Download: Connecticut-2015-HB05461-Comm_Sub.html

General Assembly		*Substitute Bill No. 5461*
*January Session, 2015*		_____HB05461KID___030615____

AN ACT IMPOSING A TAX ON SUGARY SOFT DRINKS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (NEW) (Effective October 1, 2015, and applicable to sales occurring on and after said date) (a) For purposes of this section:

(1) "Consumer" means any person who purchases a soft drink for personal consumption;

(2) "Person" means "person" as defined in subdivision (1) of section 12-407 of the general statutes;

(3) "Retailer" means "retailer" as described in subdivision (12) of section 12-407 of the general statutes; and

(4) "Soft drink" means any carbonated nonalcoholic beverage that is intended for human consumption and contains any added caloric sweetener.

(b) A tax is hereby imposed on the purchase of any soft drink, at a rate of one cent per ounce of such soft drink. Said tax shall be in addition to any tax otherwise applicable to any such transaction. Said tax shall be paid by the consumer to the retailer and each retailer shall collect from the consumer the full amount of the tax imposed by this section.

(c) (1) The tax collected by a retailer pursuant to this section is due and payable to the Commissioner of Revenue Services monthly on or before the last day of the month next succeeding each monthly period.

(2) On or before the last day of the month following each monthly period a return for the preceding period shall be filed with the commissioner in such form as the commissioner may prescribe. Returns shall be signed by the person required to file the return or by such person's authorized agent but need not be verified by oath, provided a return required to be filed by a corporation shall be signed by an officer of such corporation.

(3) Any retailer who fails to pay the tax collected pursuant to this section within the time required shall pay a penalty of fifteen per cent of the tax or fifty dollars, whichever amount is greater, in addition to the tax, plus interest at the rate of one per cent per month or fraction thereof from the due date of such tax to the date of payment. Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or any part of the penalties provided under this section when it is proven to the satisfaction of the commissioner that failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.

(4) The commissioner, if he or she deems it necessary in order to ensure payment to or facilitate the collection by the state of the amount of taxes, may permit or require returns and payment of the amount of taxes for other than monthly periods.

(5) The commissioner for good cause may extend the time for making any return and paying any amount required to be paid under this section if a written request therefor is filed with the commissioner together with a tentative return that shall be accompanied by a payment of the tax, which shall be estimated in such tentative return, on or before the last day for filing the return. Any retailer to whom an extension is granted shall pay, in addition to the tax, interest at the rate of one per cent per month or fraction thereof from the date on which the tax would have been due without the extension until the date of payment.

(d) For calendar quarters ending on or after December 31, 2015, the Commissioner of Revenue Services shall deposit the amounts received by the state from the tax imposed under subsection (b) of this section into the soft drink tax account, established pursuant to section 2 of this act, except, after notification to and approval by the Secretary of the Office of Policy and Management, the commissioner may deduct and retain from such amounts received an amount equal to the costs of administering the provisions of this section.

(e) The administration of this section is vested in the Commissioner of Revenue Services. All forms necessary and proper for the enforcement of this section shall be prescribed and furnished by the commissioner. The commissioner may prescribe regulations, in accordance with chapter 54 of the general statutes, to carry into effect the provisions of this section, which regulations and subsequent rulings, when reasonably designed to carry out the intent and purpose of this section, shall be prima facie evidence of its proper interpretation. The commissioner shall, at least annually, and more often in his or her discretion, publish for distribution all regulations adopted pursuant to this subsection and such rulings as appear to the commissioner to be of general interest.

(f) The provisions of sections 12-548 to 12-554, inclusive, of the general statutes and section 12-555a of the general statutes shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and said section 12-555a had been incorporated in full into this section and had expressly referred to the tax under this section, except to the extent that any provision is inconsistent with a provision in this section.

Sec. 2. (NEW) (Effective October 1, 2015) There is established an account to be known as the "soft drink tax account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Department of Public Health for purposes of public education and outreach regarding obesity, including childhood obesity, heart disease and diabetes.


This act shall take effect as follows and shall amend the following sections:
Section 1	October 1, 2015, and applicable to sales occurring on and after said date	New section
Sec. 2	October 1, 2015	New section