OLR Bill Analysis
HB 6802 (as amended by House "A" & “C”)*
AN ACT CONCERNING EXPENDITURES AND REVENUE FOR THE BIENNIUM ENDING JUNE 30, 2011.
This bill appropriates funds for state agencies and programs for FY 10 and FY 11. It also increases taxes and makes other revenue changes.
A full summary of the bill's budget provisions (§§ 1-87) may be found in the Office of Fiscal Analysis fiscal note. An analysis of the bill's revenue provisions (§§ 88-486) appears below.
*House Amendment “A” adopts revenue estimates for FY 10 and FY 11 for the (1) General Fund; (2) Special Transportation Fund; (3) Mashantucket Pequot Fund; (4) Soldier, Sailors and Marines Fund; (5) Regional Market Operation Fund; (6) Banking Fund; (7) Insurance Fund; (8) Consumer Counsel and Public Utility Control Fund; (9) Workers' Compensation Fund; and (10) Criminal Injuries Compensation Fund.
*House Amendment “C” makes various changes in the bill's budget provisions. In addition to technical changes, it also makes the following in the bill's revenue provisions.
1. It requires the Department of Economic and Community Development (DECD), rather than the revenue services (DRS) commissioner, to charge the reasonable administrative fee for evaluating a film tax credit application. The underlying bill shifts responsibility for administering the film tax credit program from the Commission on Culture and Tourism to DECD.
2. It makes the corporation tax surcharge the same (10%) whether a company uses net income or capital base as the basis for its payment.
3. It reduces the top marginal estate and gift tax rates from 16% to 12%, which is the same 25% reduction the bill makes in the other marginal estate and gift tax rates. The top marginal rate applies to the value of estates and gifts over $ 10. 1 million.
4. It makes the $ 117 million revenue transfer from the General Fund to the Special Transportation Fund for FY 11 an annual transfer in each fiscal year thereafter.
5. It eliminates an inconsistency between the bill and another statute concerning how to treat greenhouse gas reduction fee revenues.
6. It adds a requirement that any remaining unappropriated General Fund surpluses in FY 10 through FY 17 be first used to redeem outstanding economic recovery notes authorized by HB 6801 before maturity and then used to reduce the state's obligations under the bill's securitization plan (§ 88).
EFFECTIVE DATE: Various, see below.
§§ 1-87 & 501-506 – BUDGET PROVISIONS
Please refer to the OFA Fiscal Note for an explanation and summary of these sections.
§ 88 — PLAN FOR BORROWING AGAINST FUTURE STATE REVENUE
The bill requires the state treasurer and the Office of Policy and Management (OPM) secretary jointly to develop a financing plan to raise up to $ 1. 3 billion in net general state revenue for FY 11. The financing plan can include (1) “securitization” of revenue from the state lottery; (2) issuing bonds and other debt instruments or placing them privately; or (3) the purchase of state debt instruments by public pension and trust funds, such as the state, municipal employees', and teachers' retirement funds. “Securitization” allows the state to borrow against a future revenue stream.
The treasurer and secretary must finish the financing plan and provide it to the chairpersons of the Appropriations and Finance, Revenue and Bonding committees by February 3, 2010.
EFFECTIVE DATE: Upon passage
§ 89 – TAX SETTLEMENT INITIATIVE PROGRAM
The bill requires the DRS commissioner to establish a tax settlement initiative program for anyone who owes state taxes (other than motor carrier road tax), interest, or penalties for any taxable period for which:
1. DRS imposed interest or penalties for late payment or underreporting of taxes, or
2. DRS imposed interest or additional tax because the taxpayer failed to file a return and DRS filed one for him.
The bill authorizes the commissioner to send written statements to such taxpayers, notifying them of their eligibility for the settlement program. If, within 60 days after receiving the statement, the taxpayer pays all the taxes he owes for the applicable tax period, the commissioner must waive (1) civil penalties and (2) 50% of the remaining interest due. By making the required payment, the taxpayer relinquishes all unexpired administrative and judicial appeal rights as of the payment date.
A taxpayer's failure to pay the full taxes due by the deadline makes the taxpayer ineligible to participate in the settlement initiative program. The commissioner must retain any partial payments and apply them against any taxes the taxpayer owes, plus the full interest and penalties.
Under the bill, a taxpayer is not entitled to receive any refund or credit of tax settlement payments or of any amounts paid prior to the date of the commissioner's written notice.
It authorizes the commissioner to take necessary actions to implement the program in a timely manner.
EFFECTIVE DATE: Upon passage
§§ 90 & 91 – ECONOMIC NEXUS FOR CORPORATION AND INCOME TAX
The bill establishes “economic nexus” as the basis for determining whether an out-of-state business is subject to the Connecticut corporation tax, if it is a C corporation, or whether nonresident partners or members of a partnership or S corporation are subject Connecticut income tax on income from the business. This change could, for example, extend tax liability to such out-of-state financial services companies as credit card companies, mortgage lenders, automobile finance companies, and online financial services companies.
Under current law, an out-of-state corporation that has no physical presence in the state (i. e. , no property or payroll here) is not liable for the state corporation tax. To the extent allowed by the U. S. Constitution, this bill subjects such a company to the corporation tax if, instead of a physical presence, it has a substantial economic presence here or derives income from sources in the state. The bill requires such a corporation to apportion its gross income between Connecticut and the other states where is does business according to Connecticut law.
Likewise, under current law, members and partners in an out-of-state S corporation or partnership are not subject to the Connecticut personal income tax if they derive no income from sources within or connected to Connecticut. This bill, to the extent allowed by the U. S. Constitution, subjects such members or partners to the state income tax if their company is doing business here. Under the bill, having a substantial economic presence in Connecticut is deemed to show that a partnership or S corporation is doing business here.
Under the bill, a company has “substantial economic presence” in Connecticut if it purposefully directs business towards the state. Its purpose can be determined by such measures as the frequency, quantity, and systematic nature of its economic contact with the state.
EFFECTIVE DATE: Upon passage and applicable to income and taxable years starting on or after January 1, 2010.
§ 92 — MARSHAL FEE INCREASE
Starting October 1, 2009, the bill increases the annual fee each state marshal must pay from $ 250 to $ 750. The fee is payable by October 1 each year to the State Marshal Commission and is deposited in the General Fund.
EFFECTIVE DATE: Upon passage
§ 93 — DEPARTMENT OF SOCIAL SERVICES DEADLINES FOR SERVICE OF PROCESS
The bill requires the Department of Social Services (DSS) commissioner to send any subpoena, summons, warrant, or court order related to department-initiated proceedings to a state marshal for service if (1) no action has been taken on it within the preceding 14 days and (2) the underlying proceedings are unresolved. In addition, to resolve any backlog, the plan requires that, starting October 1, 2009, the commissioner forward up to 150 such documents per month to state marshals for service, if no action has been taken on them within the preceding 30 days.
EFFECTIVE DATE: Upon passage
§§ 94 & 102 — CORPORATION TAX SURCHARGE
The bill imposes a 10% corporation tax surcharge for income years beginning in 2009, 2010, and 2011. The surcharge does not apply to companies (1) with less than $ 100 million in annual gross revenues for any of these years or (2) whose tax liability does not exceed the $ 250 minimum tax. Companies that file combined or unitary returns for the income year are not eligible for the gross revenue exemption.
A company must calculate its surcharge based on its tax liability excluding any credits. The surcharge is due, payable, and collectible as part of each company's total tax for the year and applies both to companies that pay the tax on their net income and those that pay on their capital base.
EFFECTIVE DATE: Upon passage and applicable to income years starting on or after January 1, 2009.
§§ 95, 120 & 121 — FEDERAL QUALIFIED DOMESTIC PRODUCTION ACTIVITIES DEDUCTION
The bill bars companies and individuals from using the federal tax deduction for income from qualified domestic production activities when determining their taxable income for the state's corporation and income taxes.
Under federal tax law, corporations, individuals, and pass-through companies can deduct from their gross income a percentage of qualifying income they earn from eligible production activities taking place wholly or mostly within the United States. Eligible production activity includes manufacturing, construction, engineering, energy production, computer software, films and videotape, and agricultural products processing. The deduction is 6% qualifying income for 2008 and 2009 and 9% for 2010 and after (Internal Revenue Code § 199).
The bill requires (1) corporations to disregard the qualified domestic production activities deduction when calculating net income for purposes of the state corporation tax and (2) individuals to add back any such deduction included in their federal AGI when calculating Connecticut AGI for state income tax purposes.
EFFECTIVE DATE: Upon passage. The corporation tax change applies to income years starting on or after January 1, 2009 and the income tax change applies to tax years starting on or after January 1, 2009.
§ 96 – TAX CREDIT FOR DONATING OPEN SPACE
The law provides a credit against the corporation tax for donations or discounted sales of open space land or interests in land to the state, a political subdivision, or a nonprofit land conservation organization when the land will be permanently preserved as open space. The credit equals 50% of the (1) donated land's market value at its highest and best use or (2) value of the discounted sales price of the land or interest in the land.
The bill extends the period for which a company may carry forward unused credits from 15 to 25 years. As under current law, the carry-forward applies only to credits allowed for any tax year starting on or after January 1, 2000.
EFFECTIVE DATE: Upon passage and applicable to income years starting on or after January 1, 2009.
§§ 97-101 & 485 – FILM AND DIGITAL ANIMATION PRODUCTION AND INFRASTRUCTURE INVESTMENT TAX CREDITS
Credit Administration
Transfer of Powers and Duties. The law establishes tax credits against the corporation and insurance premium taxes for film and digital animation production and infrastructure investment related to both. The bill transfers the administration of the credits from the Connecticut Commission on Culture and Tourism (CCCT) to the Department of Economic and Community Development (DECD). It transfers to DECD the CCCT's powers and duties concerning digital media and motion picture promotion activities. It also requires state agencies and institutions that contract for digital media or film productions to send copies of their requests for proposals to DECD, rather than CCCT.
Interim Film Production Tax Credit. The bill eliminates a company's ability to obtain an interim film production tax credit. It does this by eliminating the process that allows a company to apply for a tax credit voucher while a production is in progress, starting three months after submitting its eligibility application, for its expenses up to that time. It continues to allow a production company to apply for and receive credits on an annual basis or after it incurs its last production expense.
Cost Certification. A film production or digital animation company must provide independent certification of the amount of its production expenses and costs when it applies for a tax credit voucher. The bill requires the production company to use an audit professional, chosen from a list DECD compiles, to provide the independent certification.
Administrative Fee. The bill requires DECD to charge a reasonable administrative fee for the film production, digital animation, and infrastructure tax credits. The fee must be sufficient to cover the department's costs in analyzing applications.
Reporting Requirement. CCCT must to report to the General Assembly every two years on its digital media and movie production promotion activities, the economic impact of all productions, and the impact of each state-assisted production. The bill transfers the reporting requirement to DECD; requires that DECD report annually, starting by January 1, 2010; and requires the department to submit the report to the Commerce and Finance, Revenue and Bonding committees instead of the whole General Assembly.
It eliminates a requirement that the report include the impact of each state-assisted production and instead requires that it include (1) an analysis of all three credits and (2) for each project or production issued a tax credit, (a) a description of the project, (b) the amount of the credit, (c) the total production expenses or costs the taxpayer issued the credit incurred in the state, and (d) any other information the Commerce or Finance committee chairpersons request.
Explanatory Guide. As part of its film-related powers and duties, CCCT must prepare an explanatory guide for producers that shows the impact of relevant state and municipal tax statutes, regulations, and administrative opinions on typical production activities, and includes an explanation of the film production tax credit. The bill transfers this duty to DECD, along with CCCT's other film-related powers and duties, and additionally requires that it include an explanation of all three credits.
Limits on Post-Certification Remedies. Under current law, once CCCT issues a film production, digital animation, or infrastructure tax credit voucher, CCCT and the DRS commissioner cannot require a post-certification remedy. This means that credits cannot be recaptured, disallowed, recovered, reduced, repaid, forfeited, decertified, or subject to any other remedy that reduces or limits the credit amounts stated on the voucher.
Current law limits CCCT's and the DRS commissioner's power to further audit or examine the expenses on which the credits are based unless there is the possibility of material misrepresentation or fraud. If the company made material misrepresentations or committed fraud in its expense report and those actions resulted in inflated or inaccurate tax credits, currently CCCT and the DRS commissioner have the sole remedy of recovering the amount of the credits from the production company itself and not from any other company to which the production company transferred the credits.
The bill restricts this limit on post-certification remedies and audits to transferred credits. Consequently, it allows DECD and the DRS commissioner to apply a post-certification remedy to credits that have been issued. The bill gives DECD and the DRS commissioner the sole remedy of recovering the amount of the credits from any entity that committed the fraud or misrepresentation.
Under current law, any qualified production company that willfully submits false or fraudulent information for purposes of the film production and digital animation credits is liable for a financial penalty equal to the credit amount, in addition to any other penalties already provided by law. The bill eliminates the requirement that the production company be liable if it willfully submits the false or fraudulent information.
Qualified Productions
The bill makes infomercials ineligible for the film production tax credit.
Tax Credit Amounts
Film and Digital Animation Production. Current law gives qualifying companies tax credits against the corporation and insurance premium taxes equal to 30% of the eligible costs they incur in Connecticut for film and digital animation productions. Currently, a company is eligible for the credits if it incurs at least $ 50,000 in eligible production expenses in the state.
For income years starting January 1, 2010, the bill increases the minimum expenditure for both credits to $ 100,000 and makes the credit amount dependant on the production's total expenses or costs. Production companies incurring production expenses or costs (1) between $ 100,000 and $ 500,000 are eligible for a 10% credit, (2) between $ 500,000 and $ 1 million are eligible for a 15% credit, and (3) over $ 1 million continue to be eligible for a 30% credit.
Infrastructure Investments. Under current law, the credit amounts for infrastructure investments in the film and digital media industry depend on the project's cost. Projects costing at least (1) $ 15,001 qualify for a 10% credit, (2) $ 150,000, a 15% credit, and (3) $ 1 million, a 20% credit.
Starting January 1, 2010, the bill makes the credit a flat 20% and increases the minimum qualifying expenditure to $ 3 million. It also requires that the project be 100%, rather than at least 60%, complete before it can receive a tax credit voucher.
Eligible and Ineligible Production Expenses
In-State Expenditures. In addition to minimum expenditure requirements, starting January 1, 2010, the bill requires that a production company conduct at least 50% of its principal photography days in the state to be eligible for the film production tax credit.
Out-of-State Expenditures. Current law allows a company to count 50% of the production expenses it incurs outside the state and 100% of the expenses it incurs in the state towards the film production credit if they are used in the state. This applies from January 1, 2009 to January 1, 2012, after which no out-of-state expenses count towards the credit. The bill moves up the phase-out date, to January 1, 2010, for out-of-state production expenses.
Star Salaries. Under current law, the first $ 15 million paid to a single person, or the person's representative (i. e. , star talent), for services on a film or digital media production counts as a credit-eligible expense. Anything over this amount does not. Starting January 1, 2010, the bill limits credit-eligible compensation for all star talent featured in a film or digital media production to $ 20 million in the aggregate and requires that the compensation be subject to Connecticut personal income tax.
Audit Costs. The bill excludes any costs related to an independent audit of film or digital animation production project costs and expenses that DECD requires before certification.
EFFECTIVE DATE: Upon passage and applicable to income years starting on or after January 1, 2010.
§ 103 — CORPORATION COMBINED REPORTING PREFERENCE TAX
The bill doubles, from $ 250,000 to $ 500,000, the maximum preference tax for groups of companies filing combined corporation tax returns.
By law, any company subject to the Connecticut corporation tax and that is included with one or more affiliated corporations in a consolidated federal income tax return can choose to file a combined Connecticut return as well. The Department of Revenue Services (DRS) commissioner may also require a corporation to file a combined return with its affiliates under certain circumstances. In either a case, a corporate group filing a combined Connecticut corporation tax must pay a supplemental tax in addition to that calculated using the group's combined net income or capital base. This so-called “preference tax” is the difference between the sum of the amounts that would have been due if each member of the corporate group filed separately and the amount due under the combined return, but no more than a maximum amount. The bill increases this maximum amount from $ 250,000 to $ 500,000.
EFFECTIVE DATE: Upon passage
§§ 104-106 — CIGARETTE TAX INCREASE
The bill increases the cigarette tax by $ 1, from $ 2 to $ 3 per pack of 20 (from 10 cents to 15 cents per cigarette), starting October 1, 2009.
It also imposes a $ 1 “floor tax” on each pack of cigarettes that dealers and distributors have in their inventories at the later of the close of business or 11: 59 p. m. on September 30, 2009. By November 15, 2009, each dealer and distributor must report to DRS the number of cigarettes in inventory as of that time and date and pay the floor tax. If a dealer or distributor does not report by the due date, the DRS commissioner must file the report, estimating the number of cigarettes in the dealer's or distributor's inventory using any information the commissioner has or obtains.
Failure to file the report by the due date is grounds for DRS to revoke a dealer's or distributor's license, and willful failure to file subjects the dealer or distributor to a fine of up to $ 1,000, one year in prison, or both. A dealer or distributor who willfully files a false report can be fined up to $ 5,000, sentenced to one to five years in prison, or both. Late filers are also subject to the same interest and penalties as apply to other late cigarette tax payments.
EFFECTIVE DATE: Upon passage. The cigarette tax increase applies to cigarette sales on or after October 1, 2009.
§ 107 — TOBACCO PRODUCTS TAX INCREASE
The bill increases the tobacco products tax from 20% to 27. 5% of the wholesale price and the tax on snuff tobacco from 40 cents to 55 cents per ounce. The tobacco products tax applies to cigars, cheroots, pipe tobacco, and similar products.
EFFECTIVE DATE: Upon passage and applicable to sales on and after October 1, 2009.
§§ 108-113 – SALES AND USE TAX RATE REDUCTION
Starting January 1, 2010, the bill reduces the sales and use tax rates applicable to most taxable items and services from 6% to 5. 5%. The reduction does not take effect if, before January 1, 2010, the comptroller's monthly statement indicates that General Fund tax revenue for FY 10 is at least 1% less than the FY 10 revenue estimate adopted by the Finance, Revenue and Bonding Committee and included in the bill.
If the reduction takes effect and any of the comptroller's monthly statements issued between January 1, 2010 and June 30, 2010 show estimated General Fund revenue for FY 10 at least 1% below the adopted revenue estimate, the sales and use tax rate must be restored to 6% on July 1, 2010.
The bill does not reduce rates for items and services that are currently taxable at rates other than 6%, such as hotel room rentals (12%), motor vehicle sales to out-of-state residents on full-time active military duty in the state (4. 5%), and computer and data processing services (1%).
The bill also makes conforming changes.
EFFECTIVE DATE: January 1, 2010. The sales tax changes apply to sales on or after that date.
§ 114 – REAL ESTATE CONVEYANCE TAX ON FORECLOSURES
This bill applies the real estate conveyance tax to property that is foreclosed by sale through a court-order. Current law exempts such properties from the tax.
Under a foreclosure by sale, any party can ask the court to force a sale of the property. The court appoints a committee to sell the property, after which the court grants the deed to the purchaser. The borrower whose home is being foreclosed may stop the sale by paying up his or her mortgage. (A “foreclosure by sale” is distinct from a “strict foreclosure” or bank foreclosure through which a lender asks the court for the deed. )
With some exceptions, Connecticut law requires a person who sells real property for $ 2,000 or more to pay a real estate conveyance tax when he or she conveys the property to the buyer. The tax has two parts: a state tax and a municipal tax. The applicable state and municipal rates are added together to get the total tax rate for a particular transaction.
The state tax rate is either 0. 5% or 1% of the total sales price, depending on the type of property. The tax is 0. 5% on (1) residential dwellings sold for $ 800,000 or less, (2) other types of residential property, (3) unimproved land, and (4) a bank foreclosure on real property that has a mortgage that has been delinquent for up to six months. The 1% rate applies to (1) sales of nonresidential property other than unimproved land (e. g. , farm, forest, open space) and (2) any portion of a residential dwelling's sale price that exceeds $ 800,000.
The municipal tax rate is 0. 25% for all towns until July 1, 2010 and 0. 11% thereafter for all towns. In addition, 18 specific towns have the option of levying an additional tax of up to 0. 25%. The 18 towns are: Bloomfield, Bridgeport, Bristol, East Hartford, Groton, Hamden, Hartford, Meriden, Middletown, New Britain, New Haven, New London, Norwalk, Norwich, Southington, Stamford, Waterbury, and Windham. Thus, the municipal tax rate can range from 0. 25% to 0. 5%, depending on where the property is located.
EFFECTIVE DATE: January 1, 2010 and applicable to conveyances on or after that date.
§ 115 – USE TAX TABLE
The bill requires the DRS commissioner to include a use tax table on state income tax forms. The table must show the Connecticut use tax rate and the total taxes that would be due for various amounts spent.
By law, when someone buys a taxable item or service for use in Connecticut and does not pay sales tax to the retailer at the time of the purchase, the buyer must remit the equivalent use tax directly to DRS. Use tax is generally remitted along with personal income tax payments.
EFFECTIVE DATE: Upon passage
§ 116-118 — ESTATE AND GIFT TAX
Starting with deaths occurring and gifts made on or after January 1, 2010, this bill (1) increases, from $ 2 million to $ 3. 5 million, the threshold for the value of an estate or gift subject to the estate and gift tax; (2) reduces marginal tax rates on estates and gifts by 25%; and (3) eliminates the tax “cliff. ”
Under current law, an estate or gift valued at $ 2 million or less is not taxed while the full value of any estate or gift valued more than $ 2 million is taxable. This structure produces a “cliff” in which a $ 1 increase in the value of a gift or estate from $ 2,000,000 to $ 2,000,001 increases tax liability from zero to $ 101,700. The bill eliminates the requirement that, once an estate's or gift's taxable value exceeds the taxable threshold, the tax applies to the entire value and instead applies the tax only to the marginal value over the threshold.
Current and proposed tax rates are shown in Table 1.
TABLE 1: CURRENT AND PROPOSED ESTATE TAX RATES
VALUE OF GIFT OR ESTATE |
CURRENT TAX (Add cols. C & D) |
PROPOSED TAX (Add cols. E & F) | |||
Col. A: Over |
Col. B: But not over |
Col. C: Tax on Col. A |
Col. D: Tax rate on excess over Col. A |
Col. E: Tax on Col. A |
Col. F: Tax rate on excess over Col. A |
0 |
$ 2,000,000 |
NO TAX |
NO TAX | ||
$ 2,000,000 |
2,100,000 |
5. 085% of the total over 0 | |||
2,100,000 |
2,600,000 |
$ 106,800 |
8. 0% | ||
2,600,000 |
3,100,000 |
146,800 |
8. 8% | ||
3,100,000 |
3,500,000 |
190,800 |
9. 6% | ||
3,500,000 |
3,600,000 |
190,800 |
9. 6% |
0 |
7. 2% |
3,600,000 |
4,100,000 |
238,800 |
10. 4% |
7,200 |
7. 8% |
4,100,000 |
5,100,000 |
290,800 |
11. 2% |
46,200 |
8. 4% |
5,100,000 |
6,100,000 |
402,800 |
12. 0% |
130,200 |
9. 0% |
6,100,000 |
7,100,000 |
522,800 |
12. 8% |
220,200 |
9. 6% |
7,100,000 |
8,100,000 |
650,800 |
13. 6% |
316,200 |
10. 2% |
8,100,000 |
9,100,000 |
786,800 |
14. 4% |
418,200 |
10. 8% |
9,100,000 |
10,100,000 |
930,800 |
15. 2% |
526,200 |
11. 4% |
Over $ 10,100,000 |
1,082,800 |
16. 0% |
640,200 |
12. 0% |
The bill also reduces the time an executor has to file an estate tax return by making the filing deadline six, rather than nine, months after the date of death, starting with deaths on or after July 1, 2009.
EFFECTIVE DATE: The change in the estate tax filing deadline takes effect July 1, 2009 and applies to taxes payable on or after that date. The other changes take effect January 1, 2010 and apply to estates of those who die, and to gifts made, on or after that date.
§ 119 — INCOME TAX RATE INCREASE
The bill increases income taxes for those with taxable incomes over $ 1 million for joint filers, $ 800,000 for heads of households, and $ 500,000 for single filers and married people filing separately. It does so by adding a third, higher-income tax bracket and increasing the marginal tax rate for income in that bracket from 5. 0% to 6. 5%. It also increases the flat income tax rate for trusts and estates from 5. 0% to 6. 5%.
Table 2 shows tax rates and brackets under the current law and the bill. (Note: The tax rates shown apply only to the taxable income in the applicable bracket, not to all of a taxpayer's income. )
TABLE 2: CURRENT AND PROPOSED INCOME TAX RATES AND BRACKETS
TAX RATES |
CT TAXABLE INCOME | ||||
Married Filing Jointly |
Single | ||||
Current |
Proposed |
Over |
But Not Over |
Over |
But Not Over |
3. 0% |
3. 0% |
$ 0 |
$ 20,000 |
$ 0 |
$ 10,000 |
5. 0% |
5. 0% |
20,000 |
1,000,000 |
10,000 |
500,000 |
6. 5% |
Over $ 1,000,000 |
Over $ 500,000 | |||
TAX RATES |
Head of Household |
Married Filing Separately | |||
Current |
Proposed |
Over |
But Not Over |
Over |
But Not Over |
3. 0% |
3. 0% |
$ 0 |
$ 16,000 |
$ 0 |
$ 10,000 |
5. 0% |
5. 0% |
16,000 |
800,000 |
10,000 |
500,000 |
6. 5% |
Over $ 800,000 |
Over $ 500,000 |
EFFECTIVE DATE: Upon passage and applicable to tax years starting on or after January 1, 2009.
§§ 122-124 — DELAY IN SCHEDULED INCOME TAX REDUCTIONS FOR SINGLE FILERS
The bill delays scheduled income tax reductions for single filers for three years. It does so by delaying scheduled increases in (1) their adjusted gross income (AGI) exempt from the tax and (2) income thresholds for phasing out their personal exemptions and credits.
Personal Exemption
The maximum personal exemption for single filers for the 2008 tax year was $ 13,000. Under current law, the maximum exemption increased to $ 13,500 on January 1, 2009 and is scheduled to rise in five more annual steps to $ 15,000 on January 1, 2012. The bill instead maintains the $ 13,000 personal exemption for three more years, through the 2011 tax year, delaying the increase to $ 13,500 and each subsequent increase by three years. It also delays scheduled increases in the exemption reduction thresholds to correspond, as shown in Table 3. (The income tax personal exemption is reduced by $ 1,000 for each $ 1,000 of AGI over a specified threshold, which varies according to filing status. )
TABLE 3: PERSONAL EXEMPTIONS FOR SINGLE FILERS
Tax Year(s) |
Maximum Personal Exemption (AGI) |
Personal Exemption Reduction Threshold (AGI) | |
Current |
Proposed | ||
2008 |
Through 2011 |
$ 13,000 |
$ 26,000 |
2009 |
2012 |
13,500 |
27,000 |
2010 |
2013 |
14,000 |
28,000 |
2011 |
2014 |
14,500 |
29,000 |
2012 and after |
2015 and after |
15,000 |
30,000 |
Personal Credit
The bill also delays by three years scheduled increases in income ranges that allow single filers to qualify for personal credits against their income tax. Personal credits range from 1% to 75% of tax liability depending on AGI. Filers with AGIs above specified levels, which vary depending on filing status, do not qualify for any credit. Table 4 shows qualifying personal credit income ranges for single filers under current law and the bill.
TABLE 4: PERSONAL CREDITS FOR SINGLE FILERS
Tax Year(s) |
Qualifies for 1% to 75% Personal Credit (AGI) | ||
Current |
Proposed |
Over |
But Not Over |
2008 |
Through 2011 |
$ 13,000 |
$ 56,500 |
2009 |
2012 |
13,500 |
58,500 |
2010 |
2013 |
14,000 |
60,500 |
2011 |
2014 |
14,500 |
62,500 |
2012 and after |
2015 and after |
15,000 |
64,500 |
EFFECTIVE DATE: Upon passage and applicable to tax years starting on or after January 1, 2009.
§ 125 — PLAN TO SELL STATE ASSETS
The bill requires the state treasurer and the OPM secretary jointly to establish a plan to sell state assets to raise up to $ 15 million of net general revenue for FY 10 and up to $ 45 million for FY 11. They must finish the asset sale plan and provide it to the Appropriations and Finance, Revenue and Bonding committee chairpersons by February 3, 2010.
EFFECTIVE DATE: Upon passage
§ 126 — TRANSFER TO SPECIAL TRANSPORTATION FUND
The bill requires the comptroller to transfer the following amounts from the General Fund to the Special Transportation Fund: (1) $ 72 million for FY 10 and (2) $ 117. 5 million for FY 11 and each fiscal year thereafter.
EFFECTIVE DATE: Upon passage
§§ 127 & 128 – SCHOOL CONSTRUCTION BOND AUTHORIZATIONS
The bill authorizes an additional $ 188. 35 million in state general obligation (GO) bonds for local school construction projects and an additional $ 2. 6 million in such bonds for school construction interest subsidy grants.
The state reimburses school districts for between 20% and 80% of the eligible costs of local school construction projects. The reimbursement rate depends mostly on town wealth but districts may receive a higher reimbursement for certain types of projects, such as those involving space for school-readiness programs or full-day kindergarten. In addition, certain types of interdistrict projects (vocational agricultural centers, regional special education facilities, and interdistrict magnet schools) are reimbursed at the rate of 95% of eligible costs. Districts also receive a 10-percentage-point bonus for projects undertaken in cooperation with one or more other districts.
EFFECTIVE DATE: Upon passage
§§ 129-132 – BONDS CONFORMING TO FEDERAL ARRA PROGRAMS
The bill authorizes the State Bond Commission or municipality, as appropriate, to make any agreements and representations needed to ensure that bonds, notes, and other debt obligations they issue are eligible for any applicable federal payments, tax credits, or other desired federal income tax treatment. Current law already allows the commission and municipalities to make whatever agreements and representations are required to ensure that interest on state and local debt obligations is exempt from federal income taxes. The bill's expanded representation authority for the State Bond Commission applies to both state general obligation and special tax obligation bonds.
The bill's changes enable the state and municipalities to take advantage of the federal “Build America Bonds” (BABs) program authorized by the federal American Recovery and Reinvestment Act (ARRA) of 2009. Under the program, the federal government subsidizes debt service costs on taxable bonds issued by state and local governments between February 17, 2009 and December 31, 2010. It is designed to increase the marketability of state and local bonds, while lowering capital financing costs for issuers.
Federal law allows state and local governments to issue taxable BABs to pay for any capital project for which they may issue tax-exempt bonds. The federal government subsidizes 35% of the interest costs for such bonds. An issuer can choose to have the interest subsidy can be paid in either of two ways.
The first option gives the bondholder a nonrefundable federal tax credit of 35% of the interest paid on the bond each year. Thus, for a taxable bond paying 6% interest per year, a bondholder would accrue federal tax credits equal to 2. 1% (35% of 6%) for an effective yield of 8. 1% on the bond. Unused federal credits may be carried forward to future years.
The second option gives the subsidy to the issuer rather than the bondholder. An issuer choosing this option receives a federal payment equal to 35% of the annual interest it pays on the bonds, thus allowing an issuer to, for example, finance taxable bonds yielding 8% to the bondholder at an effective rate of 5. 2%. Because the taxable issuer BABS have a higher yield than the tax-free bonds state and local government normally issue, they could be marketed to purchasers with no federal tax liability, such as pension plans, nonprofit organizations and institutions, and foreign entities.
Starting July 1, 2009, the bill credits to the Special Transportation Fund all money received or collected by the state as the issuer of transportation bonds under the issuer subsidy option.
EFFECTIVE DATE: Upon passage
§ 133 – BONDING FOR TOWN AID ROAD (TAR) PROGRAM
The bill allows the state to issue special tax obligation bonds to make payments to towns under the TAR Program. Under current law, the state appropriates funding for the program.
EFFECTIVE DATE: Upon passage
§ 134 – TECHNICAL CORRECTION
The bill makes a technical correction to a statutory reference in a provision of PA 09-2 that transfers $ 28 million from the Local Bridge Revolving Fund (loan program) to the General Fund as revenue for FY 09.
EFFECTIVE DATE: Upon passage
§§ 135-139 – SUPERIOR COURT FEE INCREASES
The bill increases the fees for filing with the Superior Court:
1. a case in which the sole claim for relief is damages and the amount, legal interest, or property in demand is less than $ 2,500 and for summary process, landlord and tenant, and paternity actions from $ 120 to $ 175;
2. a small claims case from $ 35 to $ 75;
3. a motion is filed to transfer a small claims case to the regular docket, from $ 75 to $ 125;
4. a motion to open, set aside, modify, or extend any civil judgment rendered in Superior Court for any (a) housing matter from $ 35 to $ 75, and (b) small claims matter from $ 25 to $ 75; and
5. an application from a judgment creditor requesting enforcement of an unsatisfied judgment, including debts due from any financial institution to a judgment debtor from $ 35 to $ 75.
§§ 140 - 391 – VARIOUS FEE CHANGES
This bill raises state fees by:
1. increasing fees to at least $ 15;
2. doubling fees under $ 150;
3. increasing fees between $ 150 and $ 1,000 by 25%; and
4. adding $ 250 to fees of $ 1,000 or more.
Table 5 lists the bill's fee increases, by agency. Agencies are in alphabetical order and fees are listed in numerical order by bill section under each agency.
EFFECTIVE DATE: October 1, 2009, except the provisions on education certificates and endorsements are effective upon passage and on fireworks display permits and renewals are effective January 1, 2011.
TABLE 5: VARIOUS FEE CHANGES
Bill § |
CGS § |
Fee Description |
Current |
Proposed |
ALL AGENCIES | ||||
391 |
NEW |
Increases fees that are in effect pursuant to regulations as follows: ● Fees $ 1,000 or more are increased by $ 250 ● Fees $ 150 or more but less than $ 1,000 are increased by 25% ● Fees less than $ 150 are doubled |
||
140 |
1-212 |
Maximum fee to copy public record with hand-held scanner |
$ 10 |
$ 20 |
ACCOUNTANCY BOARD | ||||
234 |
20-281c |
CPA – certificate |
75 |
150 |
234 |
20-281c |
CPA – certificate registration |
20 |
40 |
235 |
20-281d |
CPA - Renewal application fee for failing to earn continuing education credits within three months of deadline |
250 |
315 |
235 |
20-281d |
CPA - Renewal application fee for failing to earn continuing education credits with six months of deadline |
500 |
625 |
235 |
20-281d |
CPA - Initial license |
75 |
150 |
235 |
20-281d |
CPA license renewal |
450 |
565 |
236 |
20-281e |
CPA – permit renewal |
75 |
150 |
AGRICULTURE | ||||
291 |
22-12b |
Fur breeder license |
8 |
16 |
292 |
22-57 |
Agricultural, lawn, vegetable seed seller license |
50 |
100 |
293 |
22-236 |
Milk dealer, yogurt manufacturer, subdealer – license, base fee (Note: Fee for dealers with annual sales over 100,000 quarts is increased by 0. 21 cents per 100 quarts of milk) |
50 |
100 |
293 |
22-236 |
Cheese manufacturer license |
50 |
100 |
293 |
22-236 |
Dry milk manufacturer license |
50 |
100 |
293 |
22-236 |
Milk retail store |
30 |
60 |
294 |
22-277 |
Livestock commission sales license |
150 |
190 |
295 |
22-320c |
Swine, garbage feeder registration |
5 |
15 |
296 |
22-326f |
Poultry, intensive operation permit |
10 |
20 |
298 |
22-344 |
Commercial kennel license |
100 |
200 |
299 |
22-384 |
Livestock dealer or broker (Note: Statute allows agriculture commissioner to raise fee by regulation. ) |
150 |
190 |
300 |
22-385 |
License to conduct business of buying, selling, receiving or other business activities with livestock |
50 |
100 |
301 |
22-414 |
Commission sales of horses – license, one auction annually |
15 |
30 |
301 |
22-414 |
Commission sales of horses – license, more than one auction annually |
50 |
100 |
303 |
26-212 |
Shell-fishing boat license, commercial purposes |
15 |
30 |
304 |
26-213 |
License for each person taking shellfish from a commercial boat with above license |
10 |
20 |
305 |
26-219 |
License to take conchs > ½ bushel per day |
50 |
100 |
BANKING | ||||
380 |
36a-491 |
Mortgage lender/broker - renewal late fee |
100 |
Deletes provision |
380 |
36a-491 |
Mortgage lender or correspondent lender license or license renewal |
800 |
1,000 |
380 |
36a-491 |
Mortgage broker license or license renewal |
400 |
500 |
380 |
36a-491 |
Renewal fee for mortgage lender or correspondent lender holding license on September 30, 2008 |
900 |
1,125 |
380 |
36a-491 |
Renewal fee for mortgage broker holding license on June 30, 2008 |
450 |
565 |
380 |
36a-491 |
Mortgage originator license or renewal fee |
100 |
300 |
380 |
36a-491 |
Renewal fee for mortgage lender or correspondent lender holding mortgage originator license on September 30, 2008 |
125 |
Deletes provision |
380 |
36a-491 |
Mortgage originator license fee after January 1, 2010 |
100 |
Deletes provision |
381 |
36a-599 |
Money transmitter investigative fee |
500 |
625 |
381 |
36a-599 |
Money transmitter license |
2,000 |
2,250 |
381 |
36a-599 |
Renewed money transmitter investigative fee paid a year before expiration |
500 |
625 |
381 |
36a-599 |
Money transmitter license renewal fee paid a year before expiration |
1,000 |
1,250 |
381 |
36a-599 |
License renewal |
2,000 |
2,250 |
381 |
36a-599 |
Money transmitter name change |
100 |
200 |
382 |
36b-12 |
Broker-dealer or investment adviser |
250 |
315 |
382 |
36b-12 |
Agent or investment advisor agent |
50 |
100 |
382 |
36b-12 |
Transfer of agent registration |
50 |
100 |
383 |
36b-13 |
Renewal of broker-dealer or investment adviser |
150 |
190 |
383 |
36b-13 |
Renewal of agent or investment adviser agent |
50 |
100 |
CONSUMER PROTECTION | ||||
160 |
14-319 |
License to sell gasoline: station w/one pump |
50 |
100 |
160 |
14-319 |
License to sell gasoline: station with more than 1 pump |
50 |
100 |
160 |
14-319 |
License to sell gasoline: fee for each pump (over 1) |
14 |
28 |
161 |
14-327b |
Certificate of registration for motor fuel distributors |
100 |
200 |
162 |
16a-23m |
Certificate of registration to sell home heating oil and propane gas dealers |
100 |
200 |
237 |
20-292 |
Architects - corporation certificate of authorization |
175 |
220 |
237 |
20-292 |
Architects - exam |
36 |
72 |
237 |
20-292 |
Architects - license other than by examination |
50 |
100 |
238 |
20-305 |
Professional engineer - application |
40 |
80 |
238 |
20-305 |
Professional engineer - application for training license |
38 |
76 |
238 |
20-305 |
Professional engineer - initial license |
110 |
220 |
238 |
20-305 |
Land surveyor - application |
40 |
80 |
238 |
20-305 |
Land surveyor - application for training license |
32 |
64 |
238 |
20-305 |
Land surveyor - initial license |
110 |
220 |
238 |
20-305 |
Professional engineer/Land surveyor - combined license fee application |
40 |
80 |
238 |
20-305 |
Professional engineer/Land surveyor - initial combined license fee |
110 |
220 |
239 |
20-306a |
Professional engineer/Land surveyor – corporation/LLC initial registration |
450 |
565 |
239 |
20-306a |
Professional engineer/Land surveyor – corporation/LLC renewal |
300 |
375 |
240 |
20-306b |
Architect/ Professional engineer/Land surveyor - corporation/LLC initial registration |
450 |
565 |
240 |
20-306b |
Architect/ Professional engineer/Land surveyor - corporation/LLC renewal |
300 |
375 |
241 |
20-308 |
Professional engineer, land surveyor or combined professional engineer/land surveyor - licensed in other states |
150 |
190 |
242 |
20-314 |
Real estate broker - license application |
60 |
120 |
242 |
20-314 |
Real estate salesperson - license application |
40 |
80 |
242 |
20-314 |
Real estate broker – initial license |
450 |
565 |
242 |
20-314 |
Real estate broker – renewal |
300 |
375 |
242 |
20-314 |
Real estate salesperson – initial license & renewal |
225 |
285 |
242 |
20-314 |
Real estate broker - reinstate license |
300 |
375 |
242 |
20-314 |
Real estate salesperson - reinstate license |
225 |
285 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 1-50 units - initial |
250 |
315 |
243 |
20-329f |
Renew above license |
100 |
200 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 51-100 units - initial |
275 |
345 |
243 |
20-329f |
Renew above license |
125 |
250 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 101-150 units - initial |
300 |
375 |
243 |
20-329f |
Renew above license |
150 |
190 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 151-200 units - initial |
325 |
410 |
243 |
20-329f |
Renew above license |
175 |
220 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 201-250 units - initial |
350 |
440 |
243 |
20-329f |
Renew above license |
200 |
250 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 251-300 units - initial |
375 |
470 |
243 |
20-329f |
Renew above license |
225 |
285 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 301-350 units - initial |
400 |
500 |
243 |
20-329f |
Renew above license |
250 |
315 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 351-400 units - initial |
425 |
535 |
243 |
20-329f |
Renew above license |
275 |
345 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 401-450 units - initial |
450 |
565 |
243 |
20-329f |
Renew above license |
300 |
375 |
243 |
20-329f |
License to offer or dispose of subdivision lots, 451-500 units - initial |
475 |
595 |
243 |
20-329f |
Renew above license |
325 |
410 |
243 |
20-329f |
License to offer or dispose of subdivision lots, > 501 units - initial |
500 |
625 |
243 |
20-329f |
Renew above license |
350 |
440 |
244 |
20-333 |
Electrician, plumber, solar, heating, piping, & cooling, elevator, fire protection sprinkler, irrigation contractors and journeymen, gas hearth installer contractors and journeymen - unlimited journeyman, elevator craftsman, limited journeyman for large commercial sheet metal work – application fee |
45 |
90 |
244 |
20-333 |
Electrician, plumber, unlimited contractor, solar thermal contractor or journeyman, fire protection sprinkler contractor, limited contractor for large commercial sheet metal work – application fee |
75 |
150 |
245 |
20-334a |
Medical gas and vacuum certificate |
25 |
50 |
246 |
20-335 |
Electrician; plumber; solar, heating, piping, & cooling; elevator and fire protection sprinkler craftsmen; irrigation contractors and journeymen; and gas hearth installer - contractor license initial and renewal |
75 |
150 |
246 |
20-335 |
Electrician; plumber; solar, heating, piping, & cooling; elevator and fire protection sprinkler craftsmen; irrigation contractors and journeymen; and gas hearth installer - other license initial and renewal |
60 |
120 |
248 |
20-341y |
Mechanical contractor – registration renewal |
55 |
110 |
249 |
20-349 |
TV, radio, electronics services dealer - application |
100 |
200 |
249 |
20-349 |
TV, radio, electronics services technician - application |
40 |
80 |
249 |
20-349 |
TV, radio, electronics services apprentice - application |
20 |
40 |
249 |
20-349 |
TV, radio, electronics services dealer & technician – licensed as individual |
100 |
200 |
249 |
20-349 |
TV, radio, electronics services - temporary permit |
20 |
40 |
250 |
20-357m |
Telecom infrastructure layout technician - application |
75 |
150 |
250 |
20-357m |
Telecom infrastructure layout technician - initial license & renewal |
250 |
315 |
252 |
20-374 |
Landscape architect - exam |
40 |
80 |
252 |
20-374 |
Landscape architect - initial license |
140 |
280 |
252 |
20-374 |
Landscape architect - duplicate license |
5 |
15 |
252 |
20-374 |
Landscape architect - reinstate suspended license |
200 |
250 |
252 |
20-374 |
Landscape architect -reinstate lapsed license |
90 |
180 |
253 |
20-377m |
Interior designer – registration application |
150 |
190 |
254 |
20-377s |
Interior designer - renewal |
50 |
90 |
258 |
20-417b |
New home contractor – registration & renewal |
120 |
240 |
259 |
20-421 |
Home improvement contractor – registration application |
60 |
120 |
259 |
20-421 |
Home improvement contractor – salesman registration |
60 |
120 |
260 |
20-435 |
Asbestos contractor – license & renewal |
500 |
625 |
261 |
20-436 |
Asbestos consultant – license & renewal |
200 |
250 |
262 |
20-437 |
Asbestos abatement worker - certificate & renewal |
25 |
50 |
263 |
20-457 |
Community association manager – registration renewal |
100 |
200 |
263 |
20-457 |
Community association manager - registration restoration |
25 |
50 |
267 |
20-492a |
Home inspector license & renewal |
200 |
250 |
268 |
20-493a |
Home inspector intern license & renewal |
100 |
200 |
269 |
20-511 |
Certified appraisers – initial certificate |
300 |
375 |
269 |
20-511 |
Certified appraisers - renewal |
225 |
285 |
269 |
20-511 |
Licensed and limited licensed appraisers – initial & renewal |
225 |
285 |
269 |
20-511 |
Provisional appraisers – initial & renewal |
50 |
100 |
270 |
20-517 |
Appraiser continuing education document processing fee |
8 |
16 |
271 |
20-540 |
Public service gas technician – registration application fee |
45 |
90 |
272 |
20-559h |
Athlete agent license – initial & renewal registration application |
200 |
250 |
272 |
20-559h |
Athlete agent license – initial & renewal based on out-of-state license or registration |
200 |
250 |
273 |
20-601 |
Pharmacist - initial license |
100 |
200 |
273 |
20-601 |
Pharmacist license exam |
150 |
190 |
273 |
20-601 |
Pharmacy - initial license |
600 |
750 |
273 |
20-601 |
Pharmacy license - renewal |
150 |
190 |
273 |
20-601 |
Pharmacy license - notice of change of corporate officers or directors |
30 |
60 |
273 |
20-601 |
Pharmacy license – late fee for failing to give 10 days notice of above change |
25 |
50 |
273 |
20-601 |
Pharmacy license – notice of change of name, ownership, or management |
45 |
90 |
273 |
20-601 |
Pharmacy license – late fee for failing to give 10 days notice of above change |
25 |
50 |
273 |
20-601 |
Pharmacy intern - registration |
30 |
60 |
273 |
20-601 |
Permit to sell non-legend drugs - initial |
70 |
140 |
273 |
20-601 |
Permit to sell non-legend drugs - renewal |
50 |
100 |
273 |
20-601 |
Permit to sell non-legend drugs - late fee for failing to give five days notice of change of name, ownership, or location |
10 |
20 |
273 |
20-601 |
Nonresident pharmacy certificate - issuance |
600 |
750 |
273 |
20-601 |
Nonresident pharmacy certificate - renewal |
150 |
190 |
273 |
20-601 |
Pharmacy technician – initial registration |
50 |
100 |
273 |
20-601 |
Pharmacy technician - renewal |
25 |
50 |
273 |
20-601 |
Issuance of a temporary permit to practice pharmacy |
100 |
200 |
274 |
20-653 |
Shorthand reporter – application for license |
50 |
100 |
274 |
20-653 |
Shorthand reporter license – initial & renewal |
150 |
190 |
275 |
20-660 |
Hypnotist – application fee & registration renewal |
50 |
100 |
276 |
20-672 |
Homemaker-companion agency – registration |
300 |
375 |
277 |
21-28 |
Itinerant vendor & managing itinerant vendor - License |
100 |
200 |
277 |
21-28 |
Itinerant vendor licensee payment to Itinerant Vendor Guaranty Fund |
100 |
200 |
278 |
21-35m |
Closing-out sale promoter – registration & renewal |
100 |
200 |
279 |
21-67 |
Mobile manufactured home park operator license & renewal - 29 spaces or less (additional fee of $ 3 per space is unchanged) |
125 |
250 |
279 |
21-67 |
Mobile manufactured home park operator license & renewal - 30-50 spaces |
688 |
860 |
279 |
21-67 |
Mobile manufactured home park operator license & renewal - 51-100 spaces |
1,063 |
1,315 |
279 |
21-67 |
Mobile manufactured home park operator license & renewal - >100 spaces |
1,250 |
1,500 |
279 |
21-67 |
Mobile manufactured home seller – license & renewal |
300 |
375 |
280 |
21a-36 |
Operator license, one-cent vending machines - 1-3 machines |
10 |
20 |
280 |
21a-36 |
Operator license, one-cent vending machines - 4-50 machines |
20 |
40 |
280 |
21a-36 |
Operator license, one-cent vending machines - 51-100 machines |
40 |
80 |
280 |
21a-36 |
Operator license, one-cent vending machines - 100+ machines, fee per 100 machines or fraction thereof |
40 |
80 |
280 |
21a-36 |
Operator license, 5+ cents vending machines - 1-3 machines |
20 |
40 |
280 |
21a-36 |
Operator license, 5+ cents vending machines - 4-50 machines |
50 |
100 |
280 |
21a-36 |
Operator license, 5+ cents vending machines - 51-100 machines |
100 |
200 |
280 |
21a-36 |
Operator license, 5+ cents vending machines - 100+ machines, fee per 100 machines or fraction thereof |
100 |
200 |
281 |
21a-52 |
Frozen dessert, retail manufacturer license – per plant |
25 |
50 |
281 |
21a-52 |
Frozen dessert and frozen dessert mix, wholesale manufacturer license – first 25,000 gallons or fraction thereof |
50 |
100 |
281 |
21a-52 |
Frozen dessert and frozen dessert mix, wholesale manufacturer license - per 1,000 gallons or fraction over 25,000 gallons |
0. 75 |
1. 50 |
281 |
21a-52 |
Frozen dessert and frozen dessert mix, wholesale manufacturer license – Maximum annual fee |
2,500 |
2,750 |
282 |
21a-70 |
Drug wholesaler certificate & renewal |
150 |
190 |
282 |
21a-70 |
Drug manufacturer employing 1-5 chemists/pharmacists – certificate & renewal |
225 |
285 |
282 |
21a-70 |
Drug manufacturer employing 6-10 chemists/pharmacists – certificate & renewal |
300 |
375 |
282 |
21a-70 |
Drug manufacturer employing 10+ chemists/pharmacists – certificate & renewal |
750 |
940 |
283 |
21a-79 |
Item price requirement exemption - application fee, retailer < 20,000 sq ft |
250 |
315 |
283 |
21a-79 |
Item price requirement exemption - application fee, retailer 20,000 + sq ft |
500 |
625 |
283 |
21a-79 |
Item price exemption, accuracy re-inspection |
200 |
250 |
284 |
21a-137 |
Manufacturer, non-alcoholic beverages - license |
75 |
150 |
285 |
21a-146 |
Manufacturer, apple juice and cider – registration, initial & renewal |
10 |
20 |
286 |
21a-152 |
Bakery license, 0-4 production employees |
10 |
20 |
286 |
21a-152 |
Bakery license, 5-9 production employees |
20 |
40 |
286 |
21a-152 |
Bakery license, 10-24 production employees |
50 |
100 |
286 |
21a-152 |
Bakery license, 25-99 production employees |
100 |
200 |
286 |
21a-152 |
Bakery license, 100+ production employees |
200 |
250 |
287 |
21a-223 |
Health club license – initial and renewal |
200 |
250 |
288 |
21a-234 |
Bedding manufacturer license – issuance or reissuance |
50 |
100 |
288 |
21a-234 |
Bedding supply dealer license – issuance or reissuance |
50 |
100 |
288 |
21a-234 |
Bedding renovator license – issuance or reissuance |
25 |
50 |
288 |
21a-234 |
Bedding second hand dealer license – issuance or reissuance |
25 |
50 |
289 |
21a-246 |
Controlled substance wholesaler license |
150 |
190 |
289 |
21a-246 |
Controlled substance manufacturer, employing <5 chemists/pharmacists |
225 |
285 |
289 |
21a-246 |
Controlled substance manufacturer, employing 6-10 chemists/pharmacists |
300 |
375 |
289 |
21a-246 |
Controlled substance manufacturer, employing >10 chemists/pharmacists |
750 |
940 |
289 |
21a-246 |
Controlled substance laboratory |
40 |
80 |
290 |
21a-321 |
Practitioner distributing, administering, or dispensing controlled substances - registration |
20 |
40 |
302 |
25-129 |
Well drilling contractor – registration application |
44 |
88 |
302 |
25-129 |
Well drilling contractor – registration renewal |
125 |
250 |
302 |
25-129 |
Well drilling contractor – duplicate registration certificate |
3 |
15 |
302 |
25-129 |
Well casing extension, limited contractor/journeyperson registration - initial & renewal |
25 |
50 |
327 |
30-16 |
Liquor manufacturer – annual |
1,600 |
1,850 |
327 |
30-16 |
Beer manufacturer - annual |
800 |
1,000 |
327 |
30-16 |
Cider manufacturer - annual |
160 |
200 |
327 |
30-16 |
Apple brandy & eau-de-vie manufacturer - annual |
320 |
400 |
327 |
30-16 |
Farm winery manufacturer- annual |
240 |
300 |
327 |
30-16 |
Brew pub manufacturer - annual |
240 |
300 |
328 |
30-17 |
Wholesaler, liquor - annual |
2,400 |
2,650 |
328 |
30-17 |
Wholesaler, beer - annual |
800 |
1,000 |
329 |
30-17b |
Wholesale salesman certificate - application |
25 |
50 |
329 |
30-17b |
Wholesale salesman certificate – application on change of employment |
25 |
50 |
330 |
30-18 |
Out-of-state shippers permit, other than beer - CT manufacturer or wholesaler - annual |
45 |
90 |
330 |
30-18 |
Out-of-state shippers permit, other than beer - any other person - annual |
1,000 |
1,250 |
331 |
30-18a |
Out-of-state winery shipper's permit for wine -- annual |
250 |
315 |
332 |
30-19 |
Out-of-state shipper's permit for beer – CT manufacturer or wholesaler - annual |
45 |
90 |
332 |
30-19 |
Out-of-state shipper's permit for beer – any other person - annual |
1,000 |
1,250 |
333 |
30-19f |
In-state transporter permit, alcoholic liquor - annual |
1,000 |
1,250 |
334 |
30-20 |
Package store permit - annual |
400 |
500 |
334 |
30-20 |
Grocery store beer permit - annual |
80 |
160 |
335 |
30-20a |
University beer permit - annual |
240 |
300 |
335 |
30-20a |
University beer and wine permit - annual |
560 |
700 |
335 |
30-20a |
University liquor permit - annual |
240 |
300 |
336 |
30-21 |
Hotel liquor permit - in towns with population under 10,000 |
1,200 |
1,450 |
336 |
30-21 |
Hotel liquor permit - in towns with population greater than 10K and less than 50K |
1,600 |
1,850 |
336 |
30-21 |
Hotel liquor permit - in towns with population greater than 50K |
2,400 |
2,650 |
336 |
30-21 |
Hotel beer permit |
240 |
300 |
337 |
30-21b |
Resort liquor permit |
1,200 |
1,450 |
338 |
30-22 |
Restaurant liquor permit |
1,200 |
1,450 |
338 |
30-22 |
Restaurant beer permit |
240 |
300 |
338 |
30-22 |
Restaurant wine and beer permit |
560 |
700 |
339 |
30-22a |
Café liquor permit |
1,750 |
2,000 |
340 |
30-22b |
Restaurant liquor permit for catering business |
1,200 |
1,450 |
341 |
30-23 |
Club liquor permit |
240 |
300 |
341 |
30-23 |
Nonprofit club liquor permit |
650 |
815 |
342 |
30-24a |
Golf country club liquor permit |
800 |
1,000 |
343 |
30-25 |
Special club liquor permit for picnics |
25 |
50 |
344 |
30-26 |
Tavern liquor permit |
240 |
300 |
345 |
30-28 |
Railroad liquor permit |
400 |
500 |
346 |
30-28a |
Airline liquor permit |
400 |
500 |
347 |
30-29 |
Boat liquor permit |
400 |
500 |
348 |
30-30 |
Brokers' liquor permit |
160 |
200 |
349 |
30-33 |
Liquor concession permit - 1 year |
240 |
300 |
349 |
30-33 |
Liquor concession permit - 6 months |
160 |
200 |
349 |
30-33 |
Liquor concession permit - 1 day |
25 |
50 |
350 |
30-33a |
Coliseum liquor permit |
2,000 |
2,250 |
350 |
30-33a |
Coliseum beer permit |
1,000 |
1,250 |
351 |
30-33b |
Special sporting facilities restaurant liquor permit |
1,200 |
1,450 |
351 |
30-33b |
Special sporting facilities employee recreational liquor permit |
240 |
300 |
351 |
30-33b |
Special sporting facilities guest liquor permit |
240 |
300 |
351 |
30-33b |
Special sporting facilities concession beer and wine permit |
240 |
300 |
351 |
30-33b |
Special sporting facilities bar liquor permit |
300 |
375 |
352 |
30-33c |
Special outing facility beer permit |
240 |
300 |
352 |
30-33c |
Special outing facility liquor permit |
1,200 |
1,450 |
353 |
30-34 |
Military beer permit |
15 |
30 |
354 |
30-35 |
Temporary beer permit for noncommercial outings and social gatherings (per day) |
15 |
30 |
354 |
30-35 |
Temporary liquor permit for noncommercial outings and social gatherings (per day) |
25 |
50 |
355 |
30-35a |
Nonprofit theater liquor permit |
200 |
250 |
356 |
30-36 |
Druggist liquor permit |
400 |
500 |
357 |
30-37a |
Nonprofit public museum liquor permit |
200 |
250 |
358 |
30-37b |
Charitable organization liquor permit |
25 |
50 |
359 |
30-37c |
Bowling alley liquor permit |
2,000 |
2,250 |
359 |
30-37c |
Bowling beer and wine permit |
350 |
440 |
359 |
30-37c |
Racquetball facility liquor permit |
2,000 |
2,250 |
360 |
30-37d |
Nonprofit public television beer and wine permit |
25 |
50 |
361 |
30-37e |
Airport restaurant liquor permit |
1,200 |
1,450 |
361 |
30-37e |
Airport bar liquor permit |
300 |
375 |
361 |
30-37e |
Airport airline club liquor permit |
650 |
815 |
362 |
30-37g |
Nonprofit golf tournament liquor permit |
200 |
250 |
363 |
30-37i |
Hotel guest bar liquor permit (each room) |
50 |
100 |
364 |
30-37j |
Catering liquor permit liquor permit |
350 |
440 |
365 |
30-37k |
Casino liquor permit |
2,400 |
2,650 |
365 |
30-37k |
Additional casino hotel guest bar liquor permit (each room) |
50 |
100 |
366 |
30-62a |
Consumer bar liquor permit |
150 |
190 |
367 |
30-63 |
Liquor: Out-of-state shipper registration |
100 |
200 |
367 |
30-63 |
Liquor: CT manufacturer registration of brands |
3 |
15 |
386 |
43-3 |
Weights and measuring devices registration: motor fuel dispenser |
25 |
50 |
386 |
43-3 |
Weights and measuring devices registration: large device |
125 |
250 |
386 |
43-3 |
Weights and measuring devices registration: medium device |
50 |
100 |
386 |
43-3 |
Weights and measuring devices registration: small device |
15 |
30 |
387 |
43-16f |
Public weigher license |
20 |
40 |
387 |
43-16f |
Public weigher license renewal |
20 |
40 |
388 |
43-47 |
Weighing and measuring devices: dealer license |
25 |
50 |
388 |
43-47 |
Weighing and measuring devices: dealer license renewal |
25 |
50 |
388 |
43-47 |
Weighing and measuring devices: repairman license |
10 |
20 |
388 |
43-47 |
Weighing and measuring devices: repairman license renewal |
10 |
20 |
EDUCATION | ||||
152 |
10-145b |
Initial Educator Certificate |
100 |
200 |
152 |
10-145b |
Provisional Educator Certificate |
200 |
250 |
152 |
10-145b |
Professional Educator Certificate |
300 |
375 |
152 |
10-145b |
Certificate for teaching adult ed. programs |
50 |
100 |
152 |
10-145b |
Issuance of a subject area endorsement |
50 |
100 |
152 |
10-145b |
Duplicate copy of certificate or endorsement |
25 |
50 |
ELECTIONS ENFORCEMENT | ||||
151 |
9-623 |
Campaign committee treasurer late filing fee |
100 |
200 |
INSURANCE | ||||
384 |
38a-11 |
Domestic insurance company – annual license fee |
100 |
200 |
384 |
38a-11 |
Annual report filing fee |
25 |
50 |
384 |
38a-11 |
Filing documents for insurance company license |
175 |
220 |
384 |
38a-11 |
Filing documents for healthcare center license |
1,100 |
1,350 |
384 |
38a-11 |
File additional paper required by law |
15 |
30 |
384 |
38a-11 |
Certificate of valuation, organization, reciprocity, or compliance |
20 |
40 |
384 |
38a-11 |
Certified copy of license |
20 |
40 |
384 |
38a-11 |
Certified copy of report or certificate of condition |
20 |
40 |
384 |
38a-11 |
Amending certificate of authority |
100 |
200 |
384 |
38a-11 |
Rating organization license |
100 |
200 |
384 |
38a-11 |
Filing fee for initial license as adjuster or appraiser |
25 |
50 |
384 |
38a-11 |
Insurance agent appointments filing fee |
25 |
50 |
384 |
38a-11 |
Domestic company appointment issued |
40 |
80 |
384 |
38a-11 |
Foreign company appointments |
20 |
80 |
384 |
38a-11 |
Insurance producers exam fee |
7 |
15 |
384 |
38a-11 |
Insurance producers testing service fee |
7 |
15 |
384 |
38a-11 |
Insurance producers license fee or renewal |
40 |
80 |
384 |
38a-11 |
Insurance producers transitional process license renewal |
40 |
80 |
384 |
38a-11 |
Public adjusters exam fee |
7 |
15 |
384 |
38a-11 |
Public adjusters testing service fee |
7 |
15 |
384 |
38a-11 |
Public adjusters license or renewal |
125 |
250 |
384 |
38a-11 |
Casualty adjusters exam fee |
10 |
20 |
384 |
38a-11 |
Casualty adjusters testing service fee |
10 |
20 |
384 |
38a-11 |
Casualty adjusters license or renewal |
40 |
80 |
384 |
38a-11 |
Examination costs administered outside the state |
100 |
200 |
384 |
38a-11 |
Motor vehicle physical damage appraisers exam fee |
40 |
80 |
384 |
38a-11 |
Motor vehicle physical damage appraisers testing service fee |
40 |
80 |
384 |
38a-11 |
Motor vehicle physical damage appraisers license or renewal |
40 |
80 |
384 |
38a-11 |
Motor vehicle physical damage appraisers exam administered outside the state |
100 |
200 |
384 |
38a-11 |
Insurance consultants exam fee |
13 |
26 |
384 |
38a-11 |
Insurance consultants testing service fee |
13 |
26 |
384 |
38a-11 |
Insurance consultants license |
200 |
250 |
384 |
38a-11 |
Insurance consultants renewal |
125 |
250 |
384 |
38a-11 |
Surplus lines brokers exam fee |
10 |
20 |
384 |
38a-11 |
Surplus lines brokers testing service fee |
10 |
20 |
384 |
38a-11 |
Surplus lines brokers license or renewal |
500 |
625 |
384 |
38a-11 |
Fraternal agents license or renewal |
40 |
80 |
384 |
38a-11 |
Fraternal agents license certificate |
13 |
26 |
384 |
38a-11 |
Domestic and foreign benefit societies service of process |
25 |
50 |
384 |
38a-11 |
Domestic and foreign benefit societies certified copies |
5 |
15 |
384 |
38a-11 |
Domestic and foreign benefit societies annual report |
10 |
20 |
384 |
38a-11 |
Domestic and foreign benefit societies additional paper |
3 |
15 |
384 |
38a-11 |
Foreign benefit societies certificate of organization or compliance |
4 |
15 |
384 |
38a-11 |
Foreign benefit societies certified copy of permit |
2 |
15 |
384 |
38a-11 |
Foreign benefit societies copy of report or certificate |
4 |
15 |
384 |
38a-11 |
Reinsurance intermediaries license or renewal |
500 |
625 |
384 |
38a-11 |
Life settlement providers filing fee – initial license application |
13 |
26 |
384 |
38a-11 |
Life settlement providers license or renewal |
20 |
40 |
384 |
38a-11 |
Life settlement brokers filing fee – initial license application |
13 |
26 |
384 |
38a-11 |
Life settlement brokers license or renewal |
20 |
40 |
384 |
38a-11 |
Preferred provider network license or renewal |
2,500 |
2,750 |
384 |
38a-11 |
Rental companies permit or renewal |
40 |
80 |
384 |
38a-11 |
Medical discount plan organization license or renewal |
500 |
625 |
384 |
38a-11 |
Pharmacy benefits managers registration or renewal |
50 |
100 |
384 |
38a-11 |
Captive insurers license or renewal |
300 |
375 |
384 |
38a-11 |
Duplicate license |
25 |
50 |
384 |
38a-11 |
Eligible surplus lines insurer |
63 |
126 |
384 |
38a-11 |
Service of process |
25 |
50 |
384 |
38a-11 |
Hospital or ambulance lien |
25 |
50 |
384 |
38a-11 |
Small claims notice |
5 |
15 |
384 |
38a-11 |
Annual fee – insurance companies who deposit a security |
250 |
315 |
384 |
38a-11 |
Examination or appraisal fee on company that deposited security |
100 |
200 |
LABOR | ||||
368 |
31-22r |
Registration into the apprenticeship program - individuals |
25 |
50 |
368 |
31-22r |
Registration renewal into the apprenticeship program - individuals |
25 |
50 |
368 |
31-22r |
Registration into the apprenticeship program - sponsoring company for each participating apprentice* |
30 |
60 |
PUBLIC HEALTH | ||||
146 |
7-74 |
Certification & copies when issued by DPH |
15 |
30 |
163 |
19a-29a |
Registration of an environmental laboratory |
1,000 |
1,250 |
164 |
19a-30 |
Registration of a clinical laboratory |
100 |
200 |
165 |
19a-36 |
Review of plans for public swimming pool |
600 |
750 |
165 |
19a-36 |
Review of resubmitted plans - public swimming pool |
200 |
250 |
165 |
19a-36 |
Inspection of each public swimming pool |
100 |
200 |
165 |
19a-36 |
Reinspection of each public swimming pool |
75 |
150 |
165 |
19a-36 |
Review: small flow plan for subsurface sewage disposal |
100 |
200 |
165 |
19a-36 |
Review: large flow plan for subsurface sewage disposal |
500 |
625 |
166 |
19a-42 |
Amendments to birth certificates |
25 |
50 |
167 |
19a-55 |
Newborn infant screening minimum for fee set in regulations |
28 |
56 |
168 |
19a-80 |
Day care center license |
400 |
500 |
168 |
19a-80 |
Group day care home license |
200 |
250 |
169 |
19a-87b |
Family day care home license |
40 |
80 |
170 |
19a-88 |
Midwife license renewal |
5 |
15 |
170 |
19a-88 |
Dental hygienist license renewal |
50 |
100 |
170 |
19a-88 |
Retired dentist license renewal |
45 |
90 |
170 |
19a-88 |
Physician assistant license renewal |
75 |
150 |
170 |
19a-88 |
Perfusionist license renewal |
250 |
315 |
171 |
19a-89b |
Copy of pool design guidelines |
4 |
15 |
171 |
19a-89b |
Copy of food compliance guide |
4 |
15 |
172 |
19a-180 |
Emergency medical services license |
100 |
200 |
173 |
19a-310 |
Approval of plans for a mausoleum/vault |
1,000 |
1,250 |
174 |
19a-320 |
Approval of plans for construction of a crematorium |
1,000 |
1,250 |
174 |
19a-320 |
Application for renewal of inspection certificate for a crematorium |
250 |
315 |
175 |
19a-332a |
Notification of asbestos abatement: less than 160 sq. ft |
50 |
100 |
175 |
19a-332a |
Minimum for notification of asbestos abatement: greater than 160 sq. ft. |
50 |
100 |
175 |
19a-332a |
Asbestos abatement reinspection |
50 |
100 |
175 |
19a-332a |
Asbestos abatement alternative work practice review |
100 |
200 |
175 |
19a-332a |
Asbestos abatement: notice of demolition activities |
25 |
50 |
176 |
19a-421 |
Youth camp license |
650 |
815 |
176 |
19a-421 |
Youth camp license renewal |
650 |
815 |
176 |
19a-421 |
Youth camp license - nonprofit, nonstock corporation |
250 |
315 |
176 |
19a-421 |
Youth camp license renewal - nonprofit, nonstock corporation |
250 |
315 |
177 |
19a-491 |
Biennial licensing: nursing homes per site |
350 |
440 |
177 |
19a-491 |
Biennial licensing: rest homes with nursing per site |
350 |
440 |
177 |
19a-491 |
Biennial licensing: Outpatient facilities per site |
500 |
625 |
177 |
19a-491 |
Biennial licensing: mental health residential facilities |
300 |
375 |
177 |
19a-491 |
Biennial licensing: hospitals |
750 |
940 |
177 |
19a-491 |
Biennial licensing: educational institutions' infirmaries |
75 |
150 |
177 |
19a-491 |
Triennial licensing: residential care homes |
450 |
565 |
177 |
19a-491 |
Technical assistance on design, construction, etc. |
450 |
565 |
178 |
19a-512 |
Nursing home administrator licensure |
100 |
200 |
179 |
19a-513 |
Nursing home administrator licensure by endorsement |
100 |
200 |
180 |
19a-515 |
Nursing home administrator license renewal |
100 |
200 |
181 |
20-11 |
Exam applications for medical professions |
450 |
565 |
181 |
20-11 |
Reexamination applications for medical professions |
450 |
565 |
182 |
20-12 |
Acceptance of out-of-state license, osteopathic medicine |
450 |
565 |
182 |
20-12 |
Acceptance of license with diploma or certificate |
450 |
565 |
183 |
20-12b |
Physician assistant license |
150 |
190 |
183 |
20-12b |
Physician assistant temporary license |
75 |
150 |
184 |
20-27 |
Chiropractic license |
450 |
565 |
184 |
20-27 |
Chiropractic license - chiropractors from another state |
450 |
565 |
185 |
20-37 |
Natureopathy license |
450 |
565 |
186 |
20-55 |
Examination fee – podiatry |
450 |
565 |
187 |
20-57 |
Podiatrist license—out-of-state |
450 |
565 |
188 |
20-65k |
Athletic trainer license |
150 |
190 |
188 |
20-65k |
Athletic trainer license renewal |
100 |
200 |
188 |
20-65k |
Athletic trainer temporary permit |
150 |
190 |
189 |
20-70 |
Examination for licensure as a physical therapist |
225 |
285 |
189 |
20-70 |
Exam for licensure as a physical therapist assistant |
150 |
190 |
190 |
20-74d |
Occupational therapist temporary permit |
25 |
50 |
191 |
20-74f |
Occupational therapist license |
100 |
200 |
192 |
20-74s |
Alcohol and drug counselor license |
150 |
190 |
192 |
20-74s |
Alcohol and drug counselor license renewal |
150 |
190 |
192 |
20-74s |
Alcohol and drug counselor certificate |
150 |
190 |
192 |
20-74s |
Alcohol and drug counselor certificate renewal |
150 |
190 |
193 |
20-74bb |
Radiological technician license |
100 |
200 |
193 |
20-74bb |
Radiological technician license renewal |
50 |
100 |
194 |
20-86g |
Midwife renewal license |
5 |
15 |
195 |
20-93 |
Registered nurse license |
90 |
180 |
196 |
20-94 |
Registered nurse license - nurse from another state |
90 |
180 |
197 |
20-94a |
Advanced practice registered nurse license |
100 |
200 |
198 |
20-96 |
Licensed practical nurse license |
75 |
150 |
199 |
20-97 |
Licensed practical nurse license for nurse from another state |
75 |
150 |
200 |
20-109 |
Dentist examination |
450 |
565 |
201 |
20-110 |
Dentist license - dentist from another state |
450 |
565 |
202 |
20-123b |
Dental surgeon permit |
160 |
200 |
202 |
20-123b |
Dental surgeon permit renewal |
160 |
200 |
203 |
20-126i |
Dental hygienist license |
75 |
150 |
204 |
20-126k |
Dental hygienist - dental hygienist from another state |
75 |
150 |
205 |
20-130 |
Optometrist license |
450 |
565 |
206 |
20-149 |
Optician license |
100 |
200 |
206 |
20-149 |
Optician license renewal |
100 |
200 |
207 |
20-151 |
Optical shop licensure |
250 |
315 |
208 |
20-159 |
Optical shop apprentice certificate |
25 |
50 |
209 |
20-162o |
Respiratory care practitioner license |
150 |
190 |
209 |
20-162o |
Respiratory care practitioner license renewal |
50 |
100 |
209 |
20-162o |
Respiratory care practitioner temporary permit |
150 |
190 |
210 |
20-188 |
Psychologist examination |
450 |
565 |
211 |
20-190 |
Psychologist license - psychologist from another state |
450 |
565 |
212 |
20-195c |
Marital and family therapist license |
250 |
315 |
212 |
20-195c |
Marital and family therapist license renewal |
250 |
315 |
213 |
20-195o |
Clinical social worker license |
250 |
315 |
213 |
20-195o |
Clinical social worker license renewal |
150 |
190 |
214 |
20-195cc |
Professional counselor license |
250 |
315 |
214 |
20-195cc |
Professional counselor license renewal |
150 |
190 |
215 |
20-199 |
Veterinary license examination and reexamination |
450 |
565 |
216 |
20-200 |
Veterinary license by endorsement- vet from another state |
450 |
565 |
216 |
20-200 |
Veterinary license - license without examination for vet from another state |
450 |
565 |
217 |
20-206b |
Massage therapist license |
300 |
375 |
217 |
20-206b |
Massage therapist license renewal |
200 |
250 |
218 |
20-206e |
Massage therapist temporary permit |
300 |
375 |
219 |
20-206n |
Dietitician-Nutritionist certificate |
150 |
190 |
220 |
20-206o |
Dietitician-Nutritionist certificate - from another state |
150 |
190 |
221 |
20-206r |
Dietitician-Nutritionist certificate renewal |
50 |
100 |
222 |
20-206bb |
Acupuncturist license |
100 |
200 |
222 |
20-206bb |
Acupuncturist license renewal |
200 |
250 |
223 |
20-206ll |
Paramedic license |
75 |
150 |
223 |
20-206ll |
Paramedic license renewal |
75 |
150 |
224 |
20-206mm |
Certified EMT as licensed paramedic renewal |
75 |
150 |
225 |
20-213 |
Embalmer- application fee/out-of-state licensees/Exam |
165 |
210 |
226 |
20-217 |
Funeral director examination and license |
165 |
210 |
226 |
20-217 |
Funeral director license renewal |
115 |
230 |
226 |
20-217 |
Funeral director out-of-state licensee |
165 |
210 |
227 |
20-222 |
Funeral services business inspection certificate |
300 |
375 |
227 |
20-222 |
Funeral services business inspection certificate renewal |
150 |
190 |
228 |
20-222a |
Embalmer license renewal |
55 |
110 |
228 |
20-222a |
Funeral director renewal |
115 |
230 |
228 |
20-222a |
Funeral services business inspection certificate renewal |
150 |
190 |
229 |
20-236 |
Barber license with and without examination |
50 |
100 |
230 |
20-239 |
Barber license renewal |
50 |
100 |
231 |
20-253 |
Hairdresser and Cosmetician license |
50 |
100 |
231 |
20-253 |
Hairdresser and Cosmetician license renewal |
50 |
100 |
232 |
20-270 |
Electrologist license |
75 |
150 |
233 |
20-275 |
Electrologist license renewal |
100 |
200 |
247 |
20-341e |
Subsurface sewage disposal installer license |
25 |
50 |
247 |
20-341e |
Subsurface sewage disposal cleaner license |
10 |
20 |
251 |
20-360 |
Sanitarian - initial license |
40 |
80 |
251 |
20-360 |
Sanitarian - renewal |
20 |
40 |
255 |
20-398 |
Hearing instrument specialist exam |
100 |
200 |
255 |
20-398 |
Hearing instrument specialist license - initial & renewal |
200 |
250 |
256 |
20-400 |
Hearing instrument specialist temporary permit - initial & renewal |
30 |
60 |
257 |
20-412 |
Speech and language pathologist - initial & renewal |
100 |
200 |
264 |
20-475 |
Lead abatement contractor or lead consultant contractor – license & renewal |
500 |
625 |
265 |
20-476 |
Lead consultant, lead abatement supervisor or lead abatement worker – certificate and renewal |
25 |
50 |
266 |
20-477 |
Lead abatement training course – approval & reapproval |
1,000 |
1,250 |
266 |
20-477 |
Lead abatement refresher training course – approval & reapproval |
250 |
315 |
297 |
22-332b |
Hospital, educational institution or lab, use live dogs in research/teaching – license & renewal |
250 |
315 |
369 |
33-182l |
Professional Services: Class A |
30 |
60 |
369 |
33-182l |
Professional Services: Class B |
50 |
100 |
369 |
33-182l |
Professional Services: Class C |
60 |
120 |
369 |
33-182l |
Professional Services: Class D |
75 |
150 |
369 |
33-182l |
Professional Services: Class E |
80 |
160 |
369 |
33-182l |
Professional Services: Class F |
150 |
190 |
369 |
33-182l |
Professional Services: Class G |
225 |
285 |
369 |
33-182l |
Professional Services: Class H |
300 |
375 |
369 |
33-182l |
Professional Services: Class I |
450 |
565 |
PUBLIC SAFETY | ||||
306 |
29-10b |
Records search for accident/investigative report, no document produced |
8 |
16 |
306 |
29-10b |
Copy of an accident or investigative report |
8 |
16 |
307 |
29-11 |
Name search |
18 |
36 |
307 |
29-11 |
Fingerprint search |
25 |
50 |
307 |
29-11 |
Personal record search |
25 |
50 |
307 |
29-11 |
Letters of good conduct search |
25 |
50 |
307 |
29-11 |
Bar association search |
25 |
50 |
307 |
29-11 |
Fingerprinting |
5 |
15 |
307 |
29-11 |
Criminal history record search |
25 |
50 |
308 |
29-17a |
Additional fee for expedited record search |
25 |
50 |
309 |
29-30 |
Retail sale of pistol and revolvers permit – initial & renewal |
100 |
200 |
309 |
29-30 |
Permit to carry pistol or revolvers - initial |
70 |
140 |
309 |
29-30 |
Permit to carry pistol or revolvers - renewal |
35 |
70 |
309 |
29-30 |
Temporary permit to carry pistol or revolvers – initial & renewal |
35 |
70 |
310 |
29-130 |
Amusement park license – annual fee |
50 |
100 |
311 |
29-134 |
Carnival or circus with rides - license to conduct |
100 |
200 |
312 |
29-143j |
Boxing referee – minimum fee |
63 |
126 |
312 |
29-143j |
Boxing matchmakers and assistant matchmaker - minimum fee |
63 |
126 |
312 |
29-143j |
Boxing timekeeper - minimum fee |
13 |
26 |
312 |
29-143j |
Professional boxer - minimum fee |
13 |
26 |
312 |
29-143j |
Amateur boxer - minimum fee |
3 |
15 |
312 |
29-143j |
Boxing manager - minimum fee |
63 |
126 |
312 |
29-143j |
Boxing trainer - minimum fee |
13 |
26 |
312 |
29-143j |
Boxing second - minimum fee |
13 |
26 |
312 |
29-143j |
Boxing announcer - minimum fee |
13 |
26 |
312 |
29-143j |
Boxing promoter - minimum fee |
250 |
315 |
312 |
29-143j |
Organization holding sparring match - registration |
50 |
100 |
313 |
29-146 |
Professional bondsman |
100 |
200 |
314 |
29-152g |
Bail enforcement agent |
100 |
200 |
315 |
29-152m |
Bondsman/ bail endorsement agent pistol permit – initial & renewal |
31 |
62 |
316 |
29-155c |
Private detective - initial license |
1,200 |
1,450 |
316 |
29-155c |
Private detective - renewal |
500 |
625 |
316 |
29-155c |
Private detective agency – initial license |
1,500 |
1,750 |
316 |
29-155c |
Private detective agency – renewal |
800 |
1,000 |
317 |
29-156a |
Criminal history records check of a private investigator |
20 |
40 |
318 |
29-161n |
Security service, individual, association, or partnership – initial license |
1,200 |
1,450 |
318 |
29-161n |
Security service, individual, association, or partnership – renewal |
500 |
625 |
318 |
29-161n |
Security service, corporation - initial license |
1,500 |
1,750 |
318 |
29-161n |
Security service, corporation - renewal |
800 |
1,000 |
319 |
29-161q |
Security officer training course – application for approval |
20 |
40 |
319 |
29-161q |
Security officer training instructor - renewal |
20 |
40 |
319 |
29-161q |
Security officer license – initial & renewal |
50 |
100 |
319 |
29-161q |
Security officer registration |
20 |
40 |
320 |
29-161z |
Security officer pistol carry permit – initial & renewal |
31 |
62 |
320 |
29-161z |
Security service pistol training instructor - approval application & renewal |
20 |
40 |
321 |
29-193 |
Elevator/ escalator plans - approval |
200 |
250 |
322 |
29-196 |
Elevator/escalator – initial operating certificate |
200 |
250 |
322 |
29-196 |
Elevator/escalator – operating certificate renewal |
120 |
240 |
323 |
29-238 |
Boiler inspection – fee per operating certificate issued |
40 |
80 |
324 |
29-349 |
Control, handling and transportation of explosives – initial license |
100 |
200 |
324 |
29-349 |
Control, handling and transportation of explosives – renewal |
75 |
150 |
324 |
29-349 |
Permit to store explosives |
50 |
100 |
324 |
29-349 |
Transportation of explosives - vehicle inspection fee |
50 |
100 |
324 |
29-349 |
Permit to manufacture, store, sell, or deal in explosives |
30 |
60 |
325 |
29-357 |
Fireworks display permit – initial |
100 |
200 |
325 |
29-357 |
Fireworks display permit – renewal |
150 |
190 |
326 |
29-402 |
Demolition contractor - Class B license |
350 |
440 |
326 |
29-402 |
Demolition contractor - Class B license renewal |
200 |
250 |
326 |
29-402 |
Demolition contractor - Class A license |
750 |
940 |
326 |
29-402 |
Demolition contractor - Class A license renewal |
600 |
750 |
REVENUE SERVICES | ||||
153 |
12-285b |
Cigarette manufacturer license |
5,000 |
5,250 |
153 |
12-285b |
Duplicate copy of cigarette manufacturer license |
5 |
15 |
154 |
12-287 |
Cigarette dealer license |
25 |
50 |
154 |
12-287 |
Duplicate copy of cigarette dealer license |
5 |
15 |
155 |
12-288 |
Cigarette distributor license with fewer than 15 stores |
250 |
315 |
155 |
12-288 |
Cigarette distributor license with 15 to 25 stores |
500 |
625 |
155 |
12-288 |
Cigarette distributor license with 25 or more |
1,000 |
1,250 |
156 |
12-330b |
Tobacco products distributor and unclassified importer license |
100 |
200 |
157 |
12-409 |
Sales and Use tax permit (5 year permit) |
50 |
100 |
157 |
12-409 |
Reissuance of revoked or suspended Sales and Use tax permit |
50 |
100 |
390 |
51-81b |
Attorney occupational tax |
450 |
565 |
SECRETARY OF THE STATE | ||||
141 |
3-90 |
State Register and Manual - soft cover |
10 |
20 |
141 |
3-90 |
State Register and Manual - hard cover |
19 |
38 |
142 |
3-94b |
Notary Public application fee |
60 |
120 |
143 |
3-94n |
Notary Public change of address fee |
5 |
15 |
144 |
3-94o |
Notary Public change of name fee |
5 |
15 |
145 |
3-99a |
Filing and recording document when fee not specified |
25 |
50 |
145 |
3-99a |
Copy of any document that was filed |
20 |
40 |
145 |
3-99a |
SOS certification and affixing state seal |
5 |
15 |
145 |
3-99a |
SOS certification and state seal imprinted |
25 |
50 |
145 |
3-99a |
SOS certification and seal when no special provision made |
25 |
50 |
145 |
3-99a |
Certifying the incumbency of a probate judge, notary, or other official |
20 |
40 |
145 |
3-99a |
Certifying an official in adoption case |
5 |
15 |
145 |
3-99a |
Additional fee: expedited services |
25 |
50 |
370 |
33-617 |
For Business Corporations: |
||
370 |
33-617 |
Reserve, register, renew, or cancel corporate name |
30 |
60 |
370 |
33-617 |
Transfer of a reserved corporate name |
30 |
60 |
370 |
33-617 |
Certificate of incorporation |
50 |
100 |
370 |
33-617 |
Change name or address of registered agent |
25 |
50 |
370 |
33-617 |
Resignation of registered agent |
25 |
50 |
370 |
33-617 |
Amendment to certificate of incorporation |
50 |
100 |
370 |
33-617 |
Restated certificate of incorporation |
50 |
100 |
370 |
33-617 |
Certificate of merger or share exchange |
30 |
60 |
370 |
33-617 |
Certificate of correction |
50 |
100 |
370 |
33-617 |
Certificate of surrender of special charter and adoption of general certificate of incorporation |
50 |
100 |
370 |
33-617 |
Certificate of dissolution |
25 |
50 |
370 |
33-617 |
Certificate of revocation of dissolution |
25 |
50 |
370 |
33-617 |
Annual report |
75 |
150 |
370 |
33-617 |
Foreign corporation |
50 |
100 |
370 |
33-617 |
Amended foreign corporation |
50 |
100 |
370 |
33-617 |
Withdrawal foreign corporation |
50 |
100 |
370 |
33-617 |
Reinstatement |
75 |
150 |
370 |
33-617 |
Corrected annual report |
50 |
100 |
370 |
33-617 |
Interim notice of change of director |
10 |
20 |
370 |
33-617 |
Service of process |
25 |
50 |
370 |
33-617 |
Furnishing document copies |
20 |
40 |
370 |
33-617 |
Certification of copies |
5 |
15 |
370 |
33-617 |
Certificate of existence |
40 |
80 |
370 |
33-617 |
Certificate of existence affecting fundamental changes |
60 |
120 |
370 |
33-617 |
Foreign corporation license fee to transact business |
225 |
285 |
371 |
33-1013 |
For Nonstock Corporations: |
||
371 |
33-1013 |
Reserve, register, renew, or cancel corporate name |
30 |
60 |
371 |
33-1013 |
Transfer of a reserved corporate name |
30 |
60 |
371 |
33-1013 |
Certificate of incorporation |
10 |
20 |
371 |
33-1013 |
Change name or address of registered agent |
10 |
20 |
371 |
33-1013 |
Resignation of registered agent |
10 |
20 |
371 |
33-1013 |
Amendment to certificate of incorporation |
10 |
20 |
371 |
33-1013 |
Restated certificate of incorporation |
10 |
20 |
371 |
33-1013 |
Certificate of merger |
10 |
20 |
371 |
33-1013 |
Certificate of correction |
10 |
20 |
371 |
33-1013 |
Certificate of surrender of special charter and adoption of general certificate of incorporation |
10 |
20 |
371 |
33-1013 |
Certificate of dissolution |
10 |
20 |
371 |
33-1013 |
Certificate of revocation of dissolution |
10 |
20 |
371 |
33-1013 |
Annual report |
25 |
50 |
371 |
33-1013 |
Foreign corporation |
20 |
40 |
371 |
33-1013 |
Amended foreign corporation |
20 |
40 |
371 |
33-1013 |
Withdrawal foreign corporation |
20 |
40 |
371 |
33-1013 |
Reinstatement |
55 |
110 |
371 |
33-1013 |
Corrected annual report |
25 |
50 |
371 |
33-1013 |
Interim notice of change of director |
10 |
20 |
371 |
33-1013 |
Service of process |
25 |
50 |
371 |
33-1013 |
Furnishing document copies |
20 |
40 |
371 |
33-1013 |
Certification of copies |
5 |
15 |
371 |
33-1013 |
Certificate of existence |
40 |
80 |
371 |
33-1013 |
Certificate of existence affecting fundamental changes |
60 |
120 |
372 |
34-38n |
For Limited Partnerships: |
||
372 |
34-38n |
Reserve, register, renew, or cancel corporate name |
30 |
60 |
372 |
34-38n |
Certificate of limited partnership |
60 |
120 |
372 |
34-38n |
Certificate of amendment |
60 |
120 |
372 |
34-38n |
Certificate of merger |
30 |
60 |
372 |
34-38n |
Certificate of cancellation |
30 |
60 |
372 |
34-38n |
Certificate of registration |
60 |
120 |
372 |
34-38n |
Change name or address of registered agent |
10 |
20 |
372 |
34-38n |
Certificate of reinstatement |
60 |
120 |
372 |
34-38n |
Annual report |
10 |
20 |
372 |
34-38n |
Service of process |
25 |
50 |
372 |
34-38n |
Document copies |
20 |
40 |
372 |
34-38n |
Certification of copies |
5 |
15 |
372 |
34-38n |
Certificate with changes |
25 |
50 |
372 |
34-112 |
For Limited Liability Companies: |
||
373 |
34-112 |
Reserve limited liability name |
30 |
60 |
373 |
34-112 |
Transfer of name |
30 |
60 |
373 |
34-112 |
Filing articles of organization and agent appointment |
60 |
120 |
373 |
34-112 |
Change of name or address of statutory agent |
25 |
50 |
373 |
34-112 |
Resignation of statutory agent |
25 |
50 |
373 |
34-112 |
Amendment to articles of organization |
60 |
120 |
373 |
34-112 |
Restated articles of organization |
60 |
120 |
373 |
34-112 |
Articles of merger |
30 |
60 |
373 |
34-112 |
Dissolution |
25 |
50 |
373 |
34-112 |
Dissolution by expiration |
25 |
50 |
373 |
34-112 |
Judicial dissolution |
25 |
50 |
373 |
34-112 |
Reinstatement |
60 |
120 |
373 |
34-112 |
Foreign LLC registration |
60 |
120 |
373 |
34-112 |
Foreign LLC amended registration |
60 |
120 |
373 |
34-112 |
Withdrawal foreign LLC |
60 |
120 |
373 |
34-112 |
Annual report |
10 |
20 |
373 |
34-112 |
Change of manager or member |
10 |
20 |
373 |
34-112 |
Service of process |
25 |
50 |
373 |
34-112 |
Document copies |
20 |
40 |
373 |
34-112 |
Certification of documents |
5 |
15 |
373 |
34-112 |
Certification of existence domestic LLC |
25 |
50 |
373 |
34-112 |
Certificate of existence with changes |
25 |
50 |
373 |
34-112 |
Certificate of existence articles of organization |
50 |
100 |
374 |
34-413 |
For Limited Liability Partnerships: |
||
374 |
34-413 |
Reserve name |
30 |
60 |
374 |
34-413 |
Transfer of name |
30 |
60 |
374 |
34-413 |
Change of name or address of statutory agent |
25 |
50 |
374 |
34-413 |
Certificate of LLP |
60 |
120 |
374 |
34-413 |
Amendment to certificate of LLP |
60 |
120 |
374 |
34-413 |
Renunciation |
25 |
50 |
374 |
34-413 |
Certificate of authority to transact business |
60 |
120 |
374 |
34-413 |
Amendment to transact business |
60 |
120 |
374 |
34-413 |
Withdrawal of certificate of authority |
60 |
120 |
374 |
34-413 |
Annual report |
10 |
20 |
374 |
34-413 |
Merger |
30 |
60 |
374 |
34-413 |
Document copies |
20 |
40 |
374 |
34-413 |
Certification of documents |
5 |
15 |
374 |
34-413 |
Certification of existence domestic LLP |
20 |
40 |
374 |
34-413 |
Certificate of existence with changes |
40 |
80 |
374 |
34-413 |
Certificate of existence reflecting amendments |
60 |
120 |
375 |
34-509 |
For statutory trusts: |
||
375 |
34-509 |
Reservation of name, renewal application, transfer or cancellation notice |
30 |
60 |
375 |
34-509 |
Certificate, amendment, restated certificate, or cancellation certificate |
60 |
120 |
375 |
34-509 |
Copy of statutory trust |
20 |
40 |
375 |
34-509 |
Affixing certificate |
5 |
15 |
375 |
34-509 |
Certificate of existence |
20 |
40 |
375 |
34-509 |
Certificate of existence with changes |
40 |
80 |
375 |
34-509 |
Merger |
30 |
60 |
376 |
35-11e |
Trademark registration |
50 |
100 |
377 |
35-11f |
Trademark transfer |
25 |
50 |
377 |
35-11f |
Trademark - change of name |
25 |
50 |
377 |
35-11f |
Trademark - recording fee for other instruments |
25 |
50 |
378 |
35-11g |
Trademark cancellation |
25 |
50 |
379 |
35-11l |
Trademarks: certificate of registration |
25 |
50 |
379 |
35-11l |
Trademarks: copy of any service mark |
20 |
40 |
379 |
35-11l |
Trademarks: certified copy of service mark |
25 |
50 |
385 |
42a-9-525 |
Uniform Commercial Code filing an initial financing statement |
25 |
50 |
385 |
42a-9-525 |
Uniform Commercial Code – naming a debtor or any amendment to a filing |
25 |
50 |
385 |
42a-9-525 |
Uniform Commercial Code - copy of a statement or amendment |
20 |
40 |
385 |
42a-9-525 |
Uniform Commercial Code - affixing seal |
5 |
15 |
389 |
47-244a |
Condominium Unit Owners' Association: filing of statutory agent |
45 |
90 |
389 |
47-244a |
Condominium Unit Owners' Association: filing a change of agent/address |
9 |
18 |
SPECIAL REVENUE | ||||
147 |
7-169d |
Bingo product manufacturer or equipment dealer registration application |
1,500 |
1,750 |
148 |
7-169e |
PTA annual bingo registration |
20 |
40 |
149 |
7-169i |
Manufacturer or dealer of sealed ticket machine registration |
500 |
625 |
150 |
7-178 |
Bazaar or raffle equipment dealer registration |
300 |
375 |
158 |
12-578 |
Gaming Policy: Stable name registration |
50 |
100 |
158 |
12-578 |
Gaming Policy: Partnership name registration |
50 |
100 |
158 |
12-578 |
Gaming Policy: Color registration |
10 |
20 |
158 |
12-578 |
Gaming Policy: Kennel name registration |
50 |
100 |
158 |
12-578 |
Gaming Policy: Owner license |
50 |
100 |
158 |
12-578 |
Gaming Policy: Trainer license |
50 |
100 |
158 |
12-578 |
Gaming Policy: Assistant trainer license |
50 |
100 |
158 |
12-578 |
Gaming Policy: Jockey license |
20 |
40 |
158 |
12-578 |
Gaming Policy: Jockey agent license |
50 |
100 |
158 |
12-578 |
Gaming Policy: Stable employees license |
10 |
20 |
158 |
12-578 |
Gaming Policy: Veterinarian license |
50 |
100 |
158 |
12-578 |
Gaming Policy: Jockey apprentice license |
20 |
40 |
158 |
12-578 |
Gaming Policy: Driver license |
50 |
100 |
158 |
12-578 |
Gaming Policy: Valet license |
10 |
15 |
158 |
12-578 |
Gaming Policy: Blacksmith license |
10 |
20 |
158 |
12-578 |
Gaming Policy: Plater license |
10 |
20 |
158 |
12-578 |
Gaming Policy: Concessionaire license for each concession |
200 |
250 |
158 |
12-578 |
Gaming Policy: Concessionaire affiliate |
200 |
250 |
158 |
12-578 |
Gaming Policy: Concession employees |
10 |
20 |
158 |
12-578 |
Gaming Policy: Jai alai players |
50 |
100 |
158 |
12-578 |
Gaming Policy: Officials and supervisors |
50 |
100 |
158 |
12-578 |
Gaming Policy: Pari-mutuel employees |
20 |
40 |
158 |
12-578 |
Gaming Policy: Other personnel |
10 |
20 |
158 |
12-578 |
Gaming Policy: Vendor for each contract |
200 |
250 |
158 |
12-578 |
Gaming Policy: Totalizer for each contract |
200 |
250 |
158 |
12-578 |
Gaming Policy: Vendor and totalizer affiliates for each contract |
200 |
250 |
159 |
12-815a |
Lottery vendor license |
200 |
250 |
159 |
12-815a |
Lottery affiliate license |
200 |
250 |
159 |
12-815a |
Lottery: Class I or III occupational license |
10 |
20 |
159 |
12-815a |
Lottery: Class II or IV occupational license |
50 |
100 |
TOWN CLERKS | ||||
144 |
3-94o |
Fee for certificate of appointment replacement payable to town clerk |
1 |
15 |
146 |
7-74 |
Certification of birth registration, short form |
5 |
15 |
146 |
7-74 |
Certification of birth registration, long form |
10 |
20 |
146 |
7-74 |
Certificate of marriage or death |
10 |
20 |
§§ 392 – 484 & 486 – DEP FEE AND FUND PROVISIONS
The bill increases a number of Department of Environmental Protection (DEP) fees. It eliminates a number of DEP funds and accounts, and transfers the revenue from those funds to the General Fund. It eliminates specific uses of several of these accounts (e. g. , the emergency spill response account).
The bill doubles all DEP fees set by regulation at less than $ 150. It increases all such fees that are currently between $ 150 and $ 1,000 by 25%, rounded up to the nearest $ 5; and those of more than $ 1,000 by $ 250.
It eliminates (1) the Clean Air Act account in the General Fund, (2) a $ 2 million annual allocation to DEP from the Underground Storage Tank (UST) Petroleum Clean-Up Account, and (3) a requirement that $ 3 million be credited annually to the Clean-Up Account from the Petroleum Products Gross Earnings Tax, and (4) a requirement that the revenue services commissioner deposit $ 3 million from motor boat fuel sales to the Conservation Fund.
EFFECTIVE DATE: October 1, 2009
DEP Fee Increases
The bill increases specific fees, as described in Table 6, below.
TABLE 6: SPECIFIC DEP FEE INCREASES
Bill § |
CGS § |
Agency |
Fee Description |
Current |
Proposed |
396 |
22a-27j |
DEP |
Fee for municipal planning, zoning, wetlands, and coastal management applications |
$ 30 to Environmental Quality Fund (EQF) |
$ 60 to General Fund (GF) (See narrative) |
397 |
22a-50 (g) |
DEP |
Pesticide registration and renewal |
$ 750 |
$ 940 (See narrative) |
398 |
22a-54 (e) |
DEP |
Fee paid by landowner to apply pesticides by aircraft |
10 |
$ 20 |
398 |
22a-54 (f) |
DEP |
Supervisory certification as a commercial pesticide applicator |
225 |
285 |
398 |
22a-54 (f) |
DEP |
Operational certification as a commercial pesticide applicator |
40 |
80 |
398 |
22a-54 (f) |
DEP |
Certification as a private pesticide applicator |
50 |
100 |
399 |
22a-54a |
DEP |
Fee paid by golf course owner for emergency spill response |
200 |
250 |
400 |
22a-56 (c) |
DEP |
Annual registration fee to sell or distribute a restricted use pesticide |
60 |
120 |
401 |
22a-66c (c) |
DEP |
Registration fee for pesticide application businesses |
120 |
240 |
402 |
22a-66z |
DEP |
Permit for use of pesticide in state waters |
20 minimum |
40 minimum |
404 |
22a-133v (e) |
DEP |
Examination fee for licensed environmental professionals (LEPs) |
188 to Environmental Quality Fund (EQF) |
235 to General Fund (GF) |
404 |
22a-133v (f) |
DEP |
Annual license fee for LEPs |
338 to EQF |
425 to GF |
404 |
22a-133v (h) |
DEP |
LEP registration fee (apparently obsolete) |
225 to EQF |
285 to GF |
405 |
22a-133x (e) |
DEP |
Fee for submitting environmental condition assessment form |
3,000 |
3,250 |
406 |
22a-134e (b) (Transfer Act) |
DEP |
Form I filing fee |
300 |
375 |
406 |
22a-134e (b) |
DEP |
Form II filing fee (Note: Although the fees listed for filing a Form II or Form IV are the usual fees in such cases, the law (§ 22a-134e (p)) permits different fees to be charged in certain instances. ) |
1,050 |
1,300 |
406 |
22a-134e (n) |
DEP |
Form III filing fee where remediation costs $ 1 million or more |
34,500 |
34,750 |
406 |
22a-134e (n) |
DEP |
Form III filing fee where remediation costs between $ 500,000 and $ 1 million |
30,000 |
30,250 |
406 |
22a-134e (n) |
DEP |
Form III filing fee where remediation costs between $ 100,000 and $ 500,000 |
21,000 |
21,250 |
406 |
22a-134e (n) |
DEP |
Form III filing fee where remediation costs between $ 50,000 and $ 100,000 |
6,750 |
7,000 |
406 |
22a-134e (n) |
DEP |
Form III filing fee where remediation costs between $ 25,000 and $ 50,000 |
4,500 |
4,750 |
406 |
22a-134e (n) |
DEP |
Form III filing fee where remediation costs less than $ 25,000 |
3,000 |
3,250 |
406 |
22a-134e (o) |
DEP |
Form IV filing fee where remediation costs $ 1 million or more |
17,250 |
17,500 |
406 |
22a-134e (o) |
DEP |
Form IV filing fee where remediation costs between $ 500,000 and $ 1 million |
15,000 |
15,250 |
406 |
22a-134e (o) |
DEP |
Form IV filing fee where remediation costs between $ 100,000 and $ 500,000 |
10,500 |
10,750 |
406 |
22a-134e (o) |
DEP |
Form IV filing fee where remediation costs between $ 50,000 and $ 100,000 |
3,375 |
3,625 |
406 |
22a-134e (o) |
DEP |
Form IV filing fee where remediation costs less than $ 50,000 |
3,000 |
3,250 |
407 |
22a-150 |
DEP |
Registration of x-ray devices (biennial) |
150 |
190 |
416 |
22a-342 |
DEP |
Permit for stream channel encroachment - no grade change or above ground structures |
375 |
470 |
416 |
22a-342 |
DEP |
Permit for stream channel encroachment - grade change but no above ground structures |
750 |
940 |
416 |
22a-342 |
DEP |
Permit for stream channel encroachment - grade change and above ground structures |
3,750 |
4,000 |
417 |
22a-361 (a) |
DEP |
Dredging permit - less than 5,500 square feet |
525 (minimum) |
660 (minimum) |
417 |
22a-361 (a) |
DEP |
Dredging permit - between 5,500 sq. ft. and five acres |
3,300 plus 10 cents per sq. ft. over 5,500 sq. ft |
3,550 plus 10 cents per sq. ft. over 5,500 sq ft. |
417 |
22a-361 (a) |
DEP |
Dredging permit - 5 or more acres |
$ 19,223 plus $ 525/acre for each acre or part over 5 acres |
$ 19,475 plus $ 525/acre for each acre or part over 5 acres |
417 |
22a-361 (a) |
DEP |
Mooring area permit |
525 |
660 |
418 |
22a-363c |
DEP |
Fee for certificate of permission under the dredging statutes |
300 |
375 |
419 |
22a-372 (e) |
DEP |
Water diversion permit - between 50,000 and 500,00 gallons per day (gpd) |
1,800 |
2,050 |
419 |
22a-372 (e) |
DEP |
Water diversion permit - between 500,000 and 2 million gpd |
3,750 |
4,000 |
419 |
22a-372 (e) |
DEP |
Water diversion permit - more than 2 million gpd |
6,000 |
6,250 |
419 |
22a-372 (e) |
DEP |
Water diversion permit (non-consumptive uses) where tributary watershed is one-half sq. mile or less |
1,800 |
2,050 |
419 |
22a-372 (e) |
DEP |
Water diversion permit (non-consumptive uses) where tributary watershed is between one-half and 2 sq. mile |
3,750 |
4,000 |
419 |
22a-372 (e) |
DEP |
Water diversion permit (non-consumptive uses) where tributary watershed is at least 2 sq. miles |
6,000 |
6,250 |
420 |
22a-379 |
DEP |
Water diversion permit holder, consumptive use, annual fee |
750 |
940 |
421 |
22a-409 (c) |
DEP |
Dam inspection fee |
525 |
660 |
427 |
22a-449k |
DEP |
Registration fee, residential underground heating oil storage tank registered contractor |
750 to EQF |
940 to GF |
427 |
22a-449k |
DEP |
Renewal fee, residential underground heating oil storage tank registered contractor |
375 to EQF |
470 to GF |
433 |
22a-454 (a) |
DEP |
Annual fee for permit to transport hazardous waste |
500 |
625 |
433 |
22a-454 (a) |
DEP |
Fee for permit to treat waste oil, petroleum, or chemical liquids |
14,000 |
14,250 |
433 |
22a-454 (d) |
DEP |
Permit to operate a hazardous waste landfill or incinerator |
45,000 |
45,250 |
433 |
22a-454 (d) |
DEP |
Permit to store or treat hazardous waste |
21,000 |
21,250 |
433 |
22a-454 (d) |
DEP |
Permit to transfer hazardous waste if the hazardous waste is transferred from its original container |
10,500 |
10,750 |
433 |
22a-454 (d) |
DEP |
Permit to transfer hazardous waste remaining in original container |
3,750 |
4,000 |
433 |
22a-454 (d) |
DEP |
Application fee for hazardous waste facility to change status to generator |
100 |
200 |
433 |
22a-454 (d) |
DEP |
Application fee for large quantity hazardous waste generator to change status to small generator |
50 |
100 |
434 |
22a-454a |
DEP |
Fee for hazardous waste facility to submit closure/post closure plan |
3,750 |
4,000 |
435 |
22a-454b |
DEP |
Annual fee for groundwater monitoring of hazardous waste facility |
750 |
940 |
436 |
22a-454c (a) |
DEP |
Annual fee for hazardous waste generator that generates at least 1,000 kilograms (kg) (about one ton) of hazardous waste or 1 kg (2. 2 pounds) of acutely hazardous waste in a calendar month |
100 |
200 |
436 |
22a-454c (b) |
DEP |
Annual fee for hazardous waste landfill, incinerator, storage, treatment or land treatment facility |
1,500 |
1,750 |
437 |
23-61b (a) |
DEP |
Application fee for arboriculture license |
25 |
50 |
437 |
23-61b (d) |
DEP |
Annual renewal fee for arboriculture license |
150 |
190 |
440 |
26-27b |
DEP |
Migratory Bird Stamp |
10 |
15 |
443 |
26-28 |
DEP |
Resident firearms hunting license |
14 |
28 |
443 |
26-28 |
DEP |
Resident inland waters sport fishing license |
20 |
40 |
443 |
26-28 |
DEP |
Resident marine waters sport fishing license |
n/a |
30 |
443 |
26-28 |
DEP |
One day resident marine waters sport fishing license |
n/a |
15 |
443 |
26-28 |
DEP |
Resident all waters sport fishing license |
n/a |
50 |
443 |
26-28 |
DEP |
Resident combination inland waters and firearms hunting license |
28 |
56 |
443 |
26-28 |
DEP |
Resident combination marine waters sport fishing and firearms hunting license |
n/a |
50 |
443 |
26-28 |
DEP |
Resident combination all-waters sport fishing and firearms hunting license |
n/a |
60 |
443 |
26-28 |
DEP |
Resident combination all-waters sport fishing license and bow and arrow permit to hunt deer and small game |
n/a |
84 |
443 |
26-28 |
DEP |
Resident firearms super sport license to fish in all waters and firearms hunt, firearms private land shotgun or rifle deer permit, and permit to hunt wild turkey during spring season on private land |
n/a |
116 |
443 |
26-28 |
DEP |
Resident archery super sport license to fish in all waters, bow and arrow permit to hunt deer and small game, and permit to hunt wild turkey during spring season on private land |
n/a |
104 |
443 |
26-28 |
DEP |
Resident trapping license |
25 |
50 |
443 |
26-28 |
DEP |
Resident junior trapping license fee for people under age 16 |
3 |
15 |
443 |
26-28 |
DEP |
Junior firearms hunting license |
3 |
15 |
443 |
26-28 |
DEP |
Nonresident firearms hunting license |
67 |
134 |
443 |
26-28 |
DEP |
Nonresident inland waters fishing license |
40 |
80 |
443 |
26-28 |
DEP |
Nonresident inland waters fishing license for three consecutive days |
16 |
32 |
443 |
26-28 |
DEP |
Nonresident marine waters fishing license |
n/a |
60 |
443 |
26-28 |
DEP |
Nonresident marine waters fishing license for three consecutive days |
n/a |
24 |
443 |
26-28 |
DEP |
Nonresident all-waters fishing license |
n/a |
100 |
443 |
26-28 |
DEP |
Nonresident combination license to firearms hunt and inland waters fish |
88 |
176 |
443 |
26-28 |
DEP |
Nonresident combination license to fish in all waters and firearms hunt |
n/a |
190 |
443 |
26-28 |
DEP |
Nonresident combination license to fish in marine waters and firearms hunt |
n/a |
170 |
443 |
26-28 |
DEP |
Nonresident trapping license |
200 |
250 |
445 |
26-37 |
DEP |
Replacement hunting, trapping, fishing, or combination license |
7 |
15 |
446 |
26-39 |
DEP |
License to use a pack of 10 or more hounds or beagles to hunt |
35 |
70 |
447 |
26-40 |
DEP |
Game Breeders License |
21 |
42 |
448 |
26-42 |
DEP |
Nonresident and resident license to buy raw fur produced in the state |
42 |
84 |
448 |
26-42 |
DEP |
License for agent of licensed resident fur buyers |
28 |
56 |
449 |
26-45 |
DEP |
Bait dealer's license |
50 |
100 |
450 |
26-47 |
DEP |
Nuisance wildlife control license |
200 |
250 |
451 |
26-48 |
DEP |
Regulated Private Shooting Preserve Permit |
50 |
100 |
452 |
26-48a |
DEP |
Turkey permit |
14 |
28 |
452 |
26-48a |
DEP |
Migratory bird stamp |
3 |
15 |
452 |
26-48a |
DEP |
Pheasant Tags |
14 |
28 |
452 |
26-48a |
DEP |
Salmon permit |
28 |
56 |
452 |
26-48a |
DEP |
Permit to hunt wild turkey on state-owned or private land |
14 |
28 |
453 |
26-49(b) |
DEP |
Regulated hunting dog training area permit |
14 |
28 |
454 |
26-51 |
DEP |
Permit to hold field dog trials |
7 |
15 |
455 |
26-52 |
DEP |
Permit to hold field dog trials on state-owned land where liberated game birds, waterfowl, and pigeons may be shot |
28 |
56 |
455 |
26-52 |
DEP |
Permit to hold field dog trials on private land where liberated game birds, waterfowl, and pigeons may be shot |
14 |
28 |
456 |
26-58 |
DEP |
Taxidermy license |
84 |
168 |
457 |
26-60 |
DEP |
Scientific collector's (wildlife) permit |
20 |
40 |
458 |
26-86a |
DEP |
Resident firearm deer hunting permit |
14 |
28 |
458 |
26-86a |
DEP |
Nonresident firearm deer hunting permit |
50 |
100 |
459 |
26-86c |
DEP |
Resident bow and arrow deer and small game hunting permit |
30 |
60 |
459 |
26-86c |
DEP |
Nonresident bow and arrow deer and small game hunting permit |
100 |
200 |
459 |
26-86c |
DEP |
Permit for 12 to 16-year-olds to bow and arrow hunt deer and small game |
13 |
26 |
460 |
26-142a(c) |
DEP |
Resident license to take blue crab for commercial purposes |
75 |
150 |
460 |
26-142a |
DEP |
Resident license to take lobsters for personal use (not sale) using no more than 10 lobster pots, traps or similar devices or by skin or scuba diving or by hand |
60 |
120 |
460 |
26-142a |
DEP |
Resident license to take lobster, fish, or crabs (other than blue crabs) for personal use or sale using more than 10 lobster pots or similar devices |
150 |
190 |
460 |
26-142a |
DEP |
Nonresident license to take lobster , fish, or crabs (other than blue crabs) for personal use or sale using more than 10 lobster pots or similar devices |
225 |
285 |
460 |
26-142a |
DEP |
Resident commercial license for taking lobster, crabs (other than blue crabs), squid, sea scallops and finfish for personal use or for sale, using more than ten lobster pots or any otter trawl, balloon trawl, beam trawl, sea scallop dredge or similar devices |
225 |
285 |
460 |
26-142a |
DEP |
Nonresident commercial license for taking lobster, crabs (other than blue crabs), squid, sea scallops and finfish, for personal use or for sale, using more than 10 lobster pots or an otter, balloon, or beam trawl; sea scallop dredge; or similar devices |
1,250 |
1,500 |
460 |
26-142a |
DEP |
License to tend devices used to take American Shad |
100 |
200 |
460 |
26-142a |
DEP |
Registration fee for pound net or similar device used to take finfish |
225 |
285 |
460 |
26-142a |
DEP |
Resident commercial license to set or tend gill nets or similar devices to take finfish other than American shad or bait species by hook and line or take horseshoe crab by hand |
150 |
190 |
460 |
26-142a |
DEP |
Nonresident commercial license to set or tend gill nets or similar devices to take finfish other than American shad or bait species by hook and line or take horseshoe crab by hand |
200 |
250 |
460 |
26-142a |
DEP |
Resident license to take any fish species for commercial purposes by hook and line, in excess of any creel limit adopted by law |
300 |
375 |
460 |
26-142a |
DEP |
Nonresident license to take any fish species for commercial purposes by hook and line, in excess of any creel limit adopted by law |
500 |
625 |
460 |
26-142a |
DEP |
Commercial license to set or tend seines, traps, scaps, scoops, weirs, or similar devices to take bait species in the inland district |
50 |
100 |
460 |
26-142a |
DEP |
Commercial license to set or tend seines, traps, scaps, scoops, or similar devices to take bait species in the marine district |
50 |
100 |
460 |
26-142a |
DEP |
Commercial license to buy fish, lobster and crabs, scallops, squid, and bait fish from a licensed commercial fisherman for resale regardless of where taken |
200 |
250 |
460 |
26-142a |
DEP |
Registration for party, head, or charter boat used for fishing |
250 |
315 |
460 |
26-142a |
DEP |
License to land finfish, lobsters, crabs (including blue crabs and horseshoe crabs), sea scallops, squid or bait species |
400 |
500 |
460 |
26-142a |
DEP |
Commercial fishing vessel permit |
50 |
100 |
460 |
26-142a |
DEP |
License to take menhaden from marine waters for personal use (not sale) using a single gill net not more than 60 feet long |
50 |
100 |
460 |
26-142a |
DEP |
Environmental tourism cruise vessel permit |
50 |
100 |
461 |
26-149 |
DEP |
Commercial hatchery license |
65 |
130 |
462 |
New |
DEP |
Shell fish harvest fee - harvesting shell fish in state waters for wholesale or retail sale |
n/a |
1 per bushel bag or equivalent |
Elimination of DEP Funds and Accounts
The bill eliminates a number of DEP funds and accounts and transfers the revenue from those accounts and funds to the General Fund. It makes conforming changes. Table 7 indicates the funds and accounts the bill eliminates, and their purposes.
TABLE 7: ELIMINATED DEP FUNDS AND ACCOUNTS
Bill § |
CGS § |
Fund/Account Name |
Purpose |
394 |
15-155 |
Boating account |
Administering and enforcing boating safety laws |
392, 486 |
22a-27k |
Long Island Sound account |
Used to protect, conserve, restore, and rehabilitate the natural resources of Long Island Sound |
410, 412-415, 475 |
22a-241 |
Municipal Solid Waste Recycling Trust account |
Used for the municipal solid waste recycling program. Located in the Environmental Quality Fund. |
423 |
22a-449c |
Underground Storage Tank Petroleum Clean-up Account |
Paying responsible parties for costs associated with investigating and remediating UST leaks |
423 |
22a-449c (b) |
Residential Underground Heating Oil Storage Tank System Clean-Up subaccount |
Funds used to remediate contamination attributable to residential oil tanks. Eligibility for this program ended on December 31, 2001. |
423 |
22a-449c (c) |
Pay for Performance subaccount |
Used to reimburse commercial UST owners who achieve certain environmental milestones or results. |
432 |
22a-451 (d) |
Emergency Spill Response account |
Used for costs associated with: hazardous waste and oil spills; pesticide control; providing potable water; removing hazardous waste; developing and implementing an aquifer protection program; and research on toxic waste contamination. Located in the Environmental Quality Fund. |
486, 482 |
14-21t |
Wildlife Conservation account |
Used for wildlife conservation, research, management, and acquiring wildlife habitat. Located in the Conservation Fund. |
486 |
22a-27g |
Environmental Quality Fund |
Receives specified DEP fees |
486 |
22a-27g |
Environmental Quality account |
Used to administer DEP's central office and environmental programs. Located in the Environmental Quality Fund. |
486, 466 |
22a-27g (c) |
Covered Electronic Recycler Reimbursement account |
Used to carry out the electronic waste recycling program. Located in the Environmental Quality Fund. |
486, 465 |
22a-27g (d) |
Electronic Device Recycling Program account |
Used to carry out the electronic waste recycling program. Located in the Environmental Quality Fund. |
486 |
22a-27h |
Conservation Fund |
Receives funds from various DEP fees and fee increases, including fees for parking, admission, boat launching, camping, and other recreational uses of state parks, forests and other state facilities. |
486 |
22a-27h |
Conservation account |
Used to administer DEP's central office and for conservation and preservation programs. Located in the Conservation Fund. |
486 |
22a-27h (c) |
Maintenance, repair and improvement account |
Receives income from rental of DEP properties to maintain and repair those properties. Located in the Conservation Fund. |
486 |
22a-27m |
Air Emissions Permit Operating Fee account |
To administer Title V of the federal Clean Air Act Amendments of 1990 |
486 |
22a-27n |
Connecticut Lighthouse Preservation account |
To preserve, protect and restore publicly accessible lighthouses on Long Island Sound |
486, 478 |
22a-27o |
Greenways account |
Used for the Greenways capital grant and small grants programs (§ 23-101). Located in the Conservation Fund. |
486, 483 |
22a-27q |
Hazard Mitigation and Floodplain Management account |
Used for grant program (CGS § 25-68j) to reduce long-term risk to human life and property resulting from flooding, high winds and wildfires. Located in the Environmental Quality Fund. |
486, 473 |
22a-233 |
Solid Waste account |
Used for pollution prevention, inspection and testing of resources recovery facilities, and emissions testing, operator and inspector training, and staffing. Located in the Environmental Quality Fund. |
Conforming and Other Changes
§ 393 – Clean Air Account
The bill eliminates the Clean Air Act account in the General Fund, and a requirement that the DEP commissioner, in consultation with the DMV commissioner, submit an annual operating budget for the account (CGS § 14-49b).
§ 394 – Fees for numbering and registering (boating) vessels
The bill requires depositing all vessel (boats and watercraft) numbering and registration fees in the GF, instead of allocating them for specific purposes, and eliminates a related reporting requirement. Connecticut law requires that all boats with motors, regardless of size, and sailboats, which are 19. 5 feet or longer and powered only by sail, be registered and numbered by the Department of Motor Vehicles before launching.
§ 396 – Planning, Zoning, Coastal Management, and Wetlands Fees
Under current law, municipal commissions remit most of the money from the fees for planning, zoning, coastal management, and wetlands applications to DEP for deposit in the Environmental Quality Fund. After using $ 2 for administrative costs, the law requires DEP to use $ 19 of the $ 30 fee to fund environmental review teams in its Bureau of Water Management; the Council on Soil and Water Conservation; and the eight county soil and water conservation districts. It must deposit $ 9 of the $ 30 in the hazard mitigation and floodplain management account. The bill raises the fee to $ 60, retains the $ 2 for administrative costs, and requires the remaining funds to be deposited in the General Fund (§ 22a-27j).
§ 397 – Pesticide Registration and Renewal Fees
By law, $ 550 of the current pesticide registration and renewal fee goes to the General Fund, the remaining $ 200 to the Environmental Quality Fund (§ 22a-50 (g)). The bill increases the fee to $ 940, and eliminates the requirement that $ 200 go to the Environmental Quality Fund.
§ 403 – Environmental Remediation Costs
Under current law, the costs of environmental remediation of sites on the hazardous waste disposal site inventory may be paid from the emergency spill response account or accounts authorized by two special acts. The bill requires that these costs be paid from available appropriations or the special act accounts (§ 22a-133f).
§ 408 – Greenhouse Gas Reduction Fees
By law, the DEP commissioner may use up to 60% of the greenhouse gas reduction fee receipts to implement several programs, including greenhouse gas reduction and air pollution control. The bill instead requires that up to 60% of the money generated from these receipts be placed in the General Fund and eliminates references to the specific DEP programs (§ 22a-201c).
§ 409 – Activities Eligible for Payment from the Solid Waste Account
By law, the cost of testing a resources recovery facility, or any other activity eligible for payment from the Solid Waste account, must be paid from that account. The bill requires any such cost to be instead paid from the General Fund. Because the bill eliminates the solid waste account (§ 22a-233) it is not clear which activities will be eligible for payment. By law, and under the bill, the facility owner is not liable for those costs (§ 22a-233a).
§ 411 – Dioxin Testing at Resources Recovery Facilities
The law requires the DEP and public health commissioners to study dioxin levels near existing or proposed resources recovery facilities. The costs of the tests must be paid from the solid waste account. It requires the facility owner to pay any costs not paid from the account and requires the DEP commissioner to reimburse the facility owner for certain other costs from the solid waste account. The bill requires reimbursement, but does not specify where the money is to come from.
§ 422 – Commercial Underground Storage Tank Inspection Fee
Under current law, the fee to inspect commercial underground storage tanks (USTs) is $ 100 per tank, imposed no more than once every five years. The fee is imposed on underground storage facilities that notify the commissioner according to regulation.
Under the bill, starting October 1, 2009 the inspection fee is apparently $ 100 annually per tank for each UST facility. Underground storage facilities must annually notify the commissioner on a form she prescribes, accompanied by the fee.
The bill exempts the following from the fee:
1. a farm or residential tank of 1,100 gallons or less used for storing motor fuel for noncommercial purposes;
2. a tank used for storing heating oil for use on the premises where it is stored;
3. septic tanks;
4. pipeline facilities;
5. surface impoundments;
6. storm water or wastewater collection systems;
7. flow-through process tanks;
8. liquid traps or associated gathering lines directly related to oil or gas production and gathering operations;
9. a storage tank located in an underground area, including a basement, cellar, mine working drift, shaft, or tunnel, if the storage tank is located above the floor surface ( § 22a-449 (e)).
§§ 423 & 424 – UST Petroleum Clean-Up Program
The bill eliminates the Underground Storage Tank Petroleum Clean-Up account, replacing it with an Underground Storage Tank Petroleum Clean-Up Program, funded with available appropriations. Under the bill, money from the program will be used for the same purposes as the account, e. g. , to reimburse responsible parties for various costs associated with remediating releases and suspected releases and for claims for bodily injury, property damage, and damage to natural resources.
The bill eliminates a $ 2 million annual allocation from the account to DEP for administrative costs.
It eliminates the residential underground heating oil storage tank system clean-up subaccount. Funds from this account were used to clean up contamination from home heating oil tanks. Eligibility for this program ended on December 31, 2001.
It eliminates the pay for performance subaccount, which reimburses commercial UST owners who achieve certain results.
§§ 424 & 426 – UST Petroleum Clean-Up Review Board
The bill renames the UST Petroleum Clean-Up Account Review Board as the UST Petroleum Clean-Up Review Board (Review Board) and requires that it pay registered contractors from available resources, rather than from the residential UST subaccount.
By law, the Review Board pays responsible parties for various costs associated with a release or suspected release from commercial USTs. The bill requires that these payments be made from available resources, and requires that certain applications be filed with the Review Board, rather than the clean-up account.
Under current law, the attorney general may sue in Superior Court to recover money from UST owners in certain circumstances. The costs relating to such recovery actions may initially be paid from the UST Clean-Up Account. The bill requires that these initial payments instead be made from available resources. Current law also allows the DEP commissioner to use up to $ 1 million from the account to prevent or abate pollution resulting from a spill in certain circumstances. The bill instead requires her to take that money from available resources (§ 22a-449f).
§ 427 – Residential Underground Heating Oil Storage Tank Contractor Registration
The bill expands residential underground heating oil storage tank (UST) contractor registration requirements. Under current law registration is required only for those contractors whose work will be reimbursed under the residential UST clean-up subaccount. The bill eliminates the account and this requirement, requiring registration for all such contractors. It increases registration and renewal fees for UST contractors (see Table 6) and requires that the fees be placed in the General Fund instead of the EQF.
§ 428 – UST Inspection Costs
The bill requires that the cost of certain UST inspections and services be paid from available resources instead of the residential UST subaccount, which the bill eliminates (§ 22a-449l).
§ 430 – Reimbursement for Eligible UST Costs
The bill requires that owners submit requests for reimbursement for eligible costs under the residential UST program from available resources, rather than the residential UST subaccount, which the bill eliminates. This is apparently obsolete, because the application deadline was December 31, 2001 (§ 22a-449n (e)).
§ 438 – Commercial Forest Products Fees
By law, the commissioner may set fees by regulation to authorize the harvest of commercial forest products from lands other than state-owned land that DEP manages. The bill requires that these fees be deposited in the General Fund, rather than the Environmental Conservation Fund, which the bill eliminates.
§ 439 – Marine Waters Fishing License
As under PA 09-173, the bill requires anyone age 16 or older, with certain exceptions, to obtain a license to take fish in the marine district (the salt portion of a line roughly demarcating salt and freshwater fishing areas) or land marine fish and bait species in the state, regardless of where taken.
§§ 440-442 – Connecticut Migratory Bird Conservation Stamp
The bill increases, from $ 10 to $ 15, the maximum price that the DEP commissioner may charge for the mandatory Connecticut Migratory Bird Conservation Stamp. By law, anyone age 16 or older must carry such a stamp while hunting or taking waterfowl (and the hunter must have signed the stamp face it in ink).
By law, the commissioner may allow the Connecticut Migratory Bird Stamp to be reproduced and marketed as prints and other related artwork. Under current law, the funds generated from the marketing and sale of the stamps must be deposited in a separate account known as the migratory bird conservation account, which the treasurer maintains and is part of the Conservation Fund. The bill eliminates this account and requirement, consequently the revenues will go to the General Fund.
Current law specifies that all funds credited to the migratory bird conservation account can only be used for the (1) development, management, preservation, conservation, acquisition, purchase and maintenance of waterfowl habitat and wetlands and purchase or acquisition of recreational rights or interests relating to migratory birds and (2) design, production, promotion and procurement, and sale of the prints and related artwork.
The law establishes a Citizens' Advisory Board for the Connecticut Migratory Bird Conservation Stamp Program. The board must advise the commissioner on the design, production, and procurement of the Connecticut Migratory Bird Conservation Stamp and the use of funds that the stamp and associated art product sales generate. The bill correspondingly eliminates the board's fund use advisory role.
§ 443 – Firearms Hunting, Archery Hunting, Trapping, and Sport Fishing License Fee Increases
The bill increases the fees for hunting and sports fishing licenses (See Table 6) and adds the category for marine waters fishing and “all waters” fishing, corresponding to the marine water license requirement in section 48 of the bill. It also makes annual, rather than “lifetime,” the free sport fishing and hunting license for eligible people over age 65.
§ 444 – Most Hunting and Fishing Licenses Renewed Annually
The bill specifies that all hunting and fishing licenses expire annually on December 31, except for the two nonresident/three-consecutive-day licenses, which expire when the three days pass, and one one-day resident marine fishing license.
§ 446 – License to Use a Pack of 10 or More Hounds or Beagles to Hunt
The bill increases, from $ 35 to $ 70, the license fee for organizations or people that use a pack of 10 or more hounds or beagles to hunt. (By law, people so licensed do not also need a hunting license and cannot carry firearms. )
§ 447 – Game Breeders License Fee Increase
The bill increases the game breeder's license fee from $ 21 to $ 42. The law prohibits anyone from possessing more than one live specimen of, breeding, or spreading certain wild game birds or quadrupeds (e. g. , deer and otter) without a license.
§ 455 – Permit to Hold Field Dog Trials with Shooting
The bill increases the permit fee for field dog trials on state-owned land from $ 28 to $ 56 and the permit fee to hold trials on private land from $ 14 to $ 28, where certain legally owned birds may be released and shot.
§ 457 – Scientific Collector's (Wildlife) Permit Fee Increase
The bill increases, from $ 20 to $ 40, the permit fee to collect fish, crustaceans, and wildlife for scientific and educational purposes for accredited people who are at least age 18.
§ 460 – Taking Lobster, Crab, and Other Species Fees
The bill increases (1) various fees for taking or landing lobster, blue crabs, crabs, and various other species; (2) registering party, head, or charter boats that are used for fishing; and (3) commercial fishing vessel permit fee (See fee table. )
§ 462 – Shellfish Harvest Fee
The bill creates a shellfish harvest fee for anyone harvesting shell fish in state waters for wholesale or retail sale. The fee is $ 1 per bushel bag or equivalent of shellfish that a person, firm, corporation, franchise or other entity harvests. People must pay the fee to the DEP commissioner for the previous month by the 10th of each following month. Anyone who does not pay by the 10th must also pay 1% interest per month from the day the payment was due until it is paid, plus the expense of collecting the fee.
In addition to the interest rate penalty, the commissioner must issue a warrant that authorizes any reputable person named in it to seize any vessel, vehicle, equipment, dock, building, structure, or any other asset or property that the delinquent payer owns and uses for shellfish harvest, storage, transport, or sale. It allows this person to sell the items seized, or as much of it as he or she may find necessary, at the time, place, and in the way the commissioner directs.
Upon sale, the person must immediately pay the commissioner the money from the sale. The commissioner must apply these funds to the fee owed and all the expenses associated with it (e. g. , interest), including the sale's expenses. The commissioner must return any balance that remains to the owner or owners. All fees, costs, and interest collected must be deposited in the General Fund.
§ 463 – Illegal Application of Pesticides
The law imposes civil penalties of between $ 1,000 and $ 2,000 per day for first-time violations, and up to $ 5,000 for subsequent violations, for people who illegally apply, advertise or solicit to apply pesticides. The bill eliminates a requirement that the penalties collected be placed in the Environmental Quality Fund.
§ 464 – Air Pollution Testing
The law authorizes the commissioner, by regulation to charge owners or operators of air pollution sources a fee to cover the cost of visual tests of air pollution control devices, and the monitoring of the tests, as long as the costs do not exceed certain amounts. The bill instead requires all such payments to be made to the General Fund rather than the EQF.
§ 467 — Pipeline Fees
By law, the agriculture commissioner assesses an annual host payment fee of 40 cents per linear foot for facilities crossing Long Island Sound. Currently, 25% of these funds must be deposited in the EQF. The bill instead requires this 25% be deposited in the General Fund. (By law, the agriculture commissioner must put the remaining 75% into an account to promote Connecticut agriculture. )
§ 469 – Proceeds from State Forest Product Sales
Under current law, the money from state forest sales, rentals, and management (including reimbursement for other state departments or institutions) must be deposited in the GF. But any amount over $ 600,000 from the sale of wood, timber, and other products derived from publicly owned woodlands must be deposited in the Conversation Fund and used to support forestry programs. The bill eliminates the Conservation Fund. It also eliminates the requirement that wood sale proceeds be used for forestry programs. Thus, all forest proceeds would go to the General Fund.
§ 470 – Forest Practitioner Certification
Current law allows the commissioner to prescribe fees by regulation to defray the costs of administering examinations to certify commercial forest practitioners. The bill eliminates a requirement that these fees be deposited in the Conservation Fund.
§ 471 – Rental of DEP Property
By law, the DEP commissioner may rent houses, other buildings, or property in her custody. The bill eliminates a requirement that she deposit these rents into the maintenance, repair and improvement account, which the bill eliminates.
§ 472 – Fines for Illegal Hunting
The bill requires that fines for third- and fourth-degree negligent hunting be deposited in the Criminal Injuries Compensation Fund rather than the Conservation Fund.
§ 474 – Dioxin, Mercury, and Metals Testing
The bill eliminates a requirement that DEP use funds from the solid waste account to pay the costs of testing for dioxin, mercury, and metals at resources recovery facilities (§ 22a-191a (a)).
§§ 475 & 476 – Safe Boating and Personal Watercraft Fees
Under current law, fees from boating and watercraft safety courses go to the Conservation Fund's non-lapsing boating account to support various state and local boating expenses and programs. The bill eliminates the Conservation Fund thereby eliminating the boating account, sending these fees to the General Fund.
§ 479 – Marine Dealer Registration Numbers Fees
Under PA 09-105, the DEP commissioner may adopt regulations for marine dealers (including yacht brokers), engine manufacturers, and surveyors to establish fees for each marine dealer registration number issued. Under the act, the fees go to the boating account of the Conservation Fund. The bill eliminates this requirement.
§ 480 – UST Petroleum Clean-Up Account Review Board Authority
Under current law, no determination of fact or law by the UST Petroleum Clean-Up Account Review Board affects the authority of the DEP or public health commissioner to issue an order to prevent or abate pollution or potential pollution or to provide potable drinking water. The bill eliminates the reference to the Review Board, but does not replace it with the UST Petroleum Clean-Up Review Board. It is not clear if this permits the Review Board to make determinations that affect these DEP or public health department decisions (CGS 22a-449i).
§ 481 – Short-Term Provision of Potable Drinking Water
By law, the DEP commissioner may arrange for the short-term provision of potable drinking water to homes and schools affected by groundwater pollution, and pay for it as funds from the emergency spill response account allow. The bill instead requires the commissioner to pay for the drinking water from available appropriations (§ 22a-471 (a)).
By law, the costs of providing a long-term drinking water supply, and of an engineering report substantiating the need for a long-term water supply, must be paid from the emergency spill response account or bond proceeds authorized for these purposes. The bill eliminates the reference to the account, but continues to allow these costs to be paid from the bond proceeds.
The law allows the commissioner to provide grants from the account to towns that provide potable drinking water. The bill eliminates this option, instead requiring that it be made from available appropriations. But, as under current law, the commissioner may also fund these grants from bonds authorized for that purpose (§ 22a-471 (b)).
By law, a water company with fewer than 10,000 customers whose water supply well is rendered unusable for drinking water may apply in certain circumstances to the commissioner for a grant from the emergency spill response account or bond proceeds authorized for the purpose. Under the bill the grant must be funded either from available appropriations or the bond proceeds.
§ 482 – Wildlife Conservation License Plates
By law, the DMV commissioner must deposit $ 35 of the $ 50 charged for wildlife conservation number plates into the wildlife conservation account controlled by the Office of Policy and Management secretary. The bill eliminates this account and this requirement.
§ 483 – Grants to Municipalities from the Hazard Mitigation and Floodplain Management Program
Under current law, the DEP commissioner must reimburse municipalities for costs they incur in reducing or eliminating risk to life and property from flooding, high winds, and wildfires from money in the hazard mitigation and floodplain management account. The bill instead requires her to makes these grants from available appropriations.
§ 484 – Seedling and Seedling Stock Proceeds
Under current law, state proceeds from selling seedling, seedling stock, all reimbursements from state agencies, and federal government subsidies must be deposited into the Conservation Fund. The bill eliminates the Conservation Fund, sending the money to the General Fund.
§ 486 – Miscellaneous and Conforming Changes
In addition to the accounts and funds it eliminates, the bill also eliminates:
1. a requirement that the revenue services commissioner deposit $ 3 million from motor boat fuel sales to the conservation fund, provided $ 250,000 goes to the boating account and $ 2 million is credited to the fisheries account, of which $ 75,000 goes to UConn for the Long Island Sound councils (§12-460a);
2. a requirement that the DEP commissioner submit an annual report on vessel registration fees (§15-155a);
3. a requirement that revenue from the vessel registration fees be distributed according to a specific formula (§ 15-155b); and
4. a requirement that $ 3 million annually be credited to the Underground Storage Tank Petroleum Clean-Up Account from the Petroleum Products Gross Earnings Tax (§ 22a-44).
§ 507 – USE OF GENERAL FUND SURPLUS TO REDUCE SECURITIZATION OBLIGATIONS
If the comptroller determines there is an unappropriated General Fund surplus at the end of any fiscal year from FY 10 through FY 17, the bill requires that, after the surplus is first used to redeem any outstanding economic recovery notes before they mature, the remainder be devoted to reducing the state obligations under the bill's securitization plan (see § 88).