Sec. 12-665. Imposition of surcharge. A tourism account surcharge is hereby imposed on the rental or leasing, for a period of thirty consecutive calendar days or less,
of a passenger motor vehicle by any person licensed pursuant to section 14-15. Said
surcharge shall be in addition to any tax otherwise applicable to any such transaction.
No surcharge shall be imposed under this section for the rental or leasing of a motor
vehicle pursuant to a written agreement having a term of more than thirty days. Sec. 12-666. Rate. Collection. Regulations. (a) The surcharge imposed by section
12-665 shall be at a rate of one dollar for each day, or portion thereof, up to thirty days,
for which the lessor charges the lessee for the rental or lease of such a motor vehicle. Sec. 12-667. Returns. Penalty for late filing. Extensions. Proceeds from surcharge to be deposited in tourism account. (a) The surcharge imposed by this chapter
is due and payable to the commissioner monthly on or before the last day of the month
next succeeding each monthly period except that every person whose total surcharge
liability for the twelve-month period ended on the preceding September thirtieth was
less than four thousand dollars shall file returns and pay the surcharge on a quarterly
basis. "Quarterly" means a period of three calendar months commencing on the first
day of January, April, July or October of each year or, if any seller commences business
on a date other than the first day of January, April, July or October, a period beginning
on the date of commencement of business and ending on March thirty-first, June thirtieth,
September thirtieth or December thirty-first, respectively. Sec. 12-668. Administrative provisions. Penalties. Hearings and appeals. The
provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to
the provisions of this chapter 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 section 12-555a had
been incorporated in full into this chapter and had expressly referred to the surcharge
under this chapter, except to the extent that any provision is inconsistent with a provision
in this chapter. Secs. 12-669 to 12-674. Reserved for future use.
(P.A. 92-184, S. 5, 19; P.A. 94-95, S. 18.)
History: P.A. 92-184, S. 5 effective July 1, 1992, and applicable to rentals or leases of motor vehicles entered into on
or after that date; P.A. 94-95, changed name of fund from "tourism fund" to "tourism account".
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(b) Reimbursement for the surcharge imposed by section 12-665 shall be collected
by the lessor from the lessee and such surcharge reimbursement, termed "surcharge" in
this subsection, shall be paid by the consumer to the retailer and each retailer shall collect
from the consumer the full amount of the surcharge imposed by section 12-665. Such
surcharge shall be a debt from the lessee to the lessor, when so added to the original
lease or rental price, and shall be recoverable at law in the same manner as other debts.
Whenever such surcharge, payable by the consumer with respect to a charge account
or credit sale is remitted by the retailer to the commissioner and such sale as an account
receivable is determined to be worthless and is actually written off as uncollectible for
federal income tax purposes, the amount of such surcharge remitted may be credited
against the surcharge due on the surcharge return filed by the retailer for the monthly
or quarterly period, whichever is applicable, next following the period in which such
amount is actually so written off, but in no event shall such credit be allowed later than
three years following the date such surcharge is remitted. The commissioner shall, by
regulations adopted in accordance with chapter 54, provide standards for proving any
such claim for credit. If any account with respect to which such credit is allowed is
thereafter collected by the retailer in whole or in part, the amount so collected shall be
included in the surcharge return covering the period in which such collection occurs.
(P.A. 92-184, S. 6, 19; P.A. 93-166, S. 1, 2.)
History: P.A. 92-184, S. 6 effective July 1, 1992, and applicable to rentals or leases of motor vehicles entered into on
or after that date; P.A. 93-166 amended description of "day, or portion thereof," in Subsec. (a), effective July 1, 1993.
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(b) On or before the last day of the month following each monthly or quarterly
period, as the case may be, 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 his 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.
(c) The return shall show the number and rental period of all vehicles leased by the
lessor during the preceding reporting period. The return shall also show the amount of
the surcharges for the period covered by the return in such manner as the commissioner
may require and such other information as the commissioner deems necessary for the
proper administration of this chapter.
(d) Any person who fails to pay the surcharge imposed by this chapter to the state
or any amount of surcharge required to be collected and paid to the state within the time
required shall pay a penalty of fifteen per cent of the surcharge or fifty dollars, whichever
amount is greater, in addition to the surcharge or amount of the surcharge, plus interest
at the rate of one per cent per month or fraction thereof from the due date of such
surcharge or amount of surcharge required to be collected to the date of payment. Subject
to the provisions of section 12-3a, the commissioner may waive all or any part of the
penalties provided under this chapter when it is proven to the satisfaction of the commissioner that failure to pay any surcharge was due to reasonable cause and was not intentional or due to neglect.
(e) The commissioner, if he deems it necessary in order to insure payment to or
facilitate the collection by the state of the amount of surcharges, may permit or require
returns and payment of the amount of surcharges for other than monthly or quarterly
periods.
(f) The commissioner for good cause may extend the time for making any return
and paying any amount required to be paid under this chapter if a written request therefor
is filed with the commissioner together with a tentative return which must be accompanied by a payment of the surcharge, which shall be estimated in such tentative return,
on or before the last day for filing the return. Any person to whom an extension is granted
shall pay, in addition to the surcharge, interest at the rate of one per cent per month or
fraction thereof from the date on which the surcharge would have been due without the
extension until the date of payment.
(g) The proceeds from the surcharge imposed by this chapter shall be deposited in
the tourism account established under section 32-303.
(P.A. 92-184, S. 7, 19; P.A. 94-95, S. 16; P.A. 95-26, S. 37, 52.)
History: P.A. 92-184, S. 7 effective July 1, 1992, and applicable to rentals or leases of motor vehicles entered into on
or after that date; P.A. 94-95 changed name of fund from "tourism fund" to "tourism account"; P.A. 95-26 amended Subsec.
(d) to lower interest rate from one and two-thirds to one per cent and deleted Subsec. (e) re postmark of returns, relettered
the remaining Subsecs., and lowered the interest rate in Subsec. (f) from one and two-thirds to one per cent, effective July
1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether or not those taxes first became due before
said date.
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(P.A. 92-184, S. 8, 19.)
History: P.A. 92-184, S. 8 effective July 1, 1992, and applicable to rentals or leases of motor vehicles entered into on
or after that date.
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