Bill Text: CT HB06996 | 2015 | General Assembly | Comm Sub

---

Bill Title: An Act Concerning Registration Requirements Related To The Dry Cleaning Establishment Surcharge.

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2015-05-18 - File Number 855 [HB06996 Detail]

Download: Connecticut-2015-HB06996-Comm_Sub.html

---

General Assembly		Raised Bill No. 6996
January Session, 2015		LCO No. 4914
		*_____HB06996FIN___041615____*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)

AN ACT CONCERNING REGISTRATION REQUIREMENTS RELATED TO THE DRY CLEANING ESTABLISHMENT SURCHARGE.

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

Section 1. Subsection (b) of section 12-263m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(b) There shall be paid to the Commissioner of Revenue Services by each dry cleaning establishment a surcharge of one per cent of its gross receipts at retail for any dry cleaning service performed on or after January 1, 1995. Each [such] dry cleaning establishment shall register with the Commissioner of Revenue Services on forms prescribed by [him] the commissioner. Each dry cleaning establishment that is registered with the commissioner shall renew its registration with the commissioner on October 1, 2015, and annually thereafter, in such manner as the commissioner may prescribe. No dry cleaning establishment may engage in or transact business as a dry cleaning establishment unless it is registered with the commissioner in accordance with the provisions of this subsection. Any dry cleaning establishment that fails to register or renew its registration in accordance with the provisions of this subsection shall pay a penalty of one thousand dollars for each such failure, which penalty shall not be subject to waiver. Each [such] dry cleaning establishment shall submit a return quarterly to the Commissioner of Revenue Services, applicable with respect to the calendar quarter beginning January 1, 1995, and each calendar quarter thereafter, on or before the last day of the month immediately following the end of each such calendar quarter, on a form prescribed by the commissioner, together with payment of the quarterly surcharge determined and payable in accordance with the provisions of this section. Whenever such surcharge is not paid when due, a penalty of ten per cent of the amount due or fifty dollars, whichever is greater, shall be imposed, and such surcharge shall bear interest at the rate of one per cent per month or fraction thereof until the same is paid. The Commissioner of Revenue Services shall cause copies of a form prescribed for submitting returns as required under this section to be distributed to persons subject to the surcharge. Failure to receive such form shall not be construed to relieve anyone subject to the surcharge under this section from the obligations of submitting a return, together with payment of such surcharge within the time required. The provisions of sections 12-548 to 12-554, inclusive, and sections 12-555a and 12-555b 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 sections 12-555a and 12-555b had been incorporated in full into this section and had expressly referred to the surcharge imposed under this section, except to the extent that any such provision is inconsistent with a provision of this section and except that the term "tax" shall be read as "dry cleaning establishment surcharge". Any moneys received by the state pursuant to this section shall be deposited into the account established pursuant to subsection (c) of this section.

This act shall take effect as follows and shall amend the following sections:
Section 1	July 1, 2015	12-263m(b)

FIN

Joint Favorable