PA 09-3, June 2009 Special Session—HB 6802

Emergency Certification

AN ACT CONCERNING EXPENDITURES AND REVENUE FOR THE BIENNIUM ENDING JUNE 30, 2011

SUMMARY: This act appropriates funds for state agencies and programs for FY 10 and FY 11. Among other things, it:

1. carries forward unspent appropriations from prior years, transfers funds among agencies, and directs funds to be spent for specific purposes;

2. requires the Office of Policy and Management (OPM) secretary to reduce state agency spending for information technology services, and submit a plan to reduce expenses for personal services, other expenses, and contracts and personal service agreements by a total of $120 million in FY 10 and FY 11;

3. extends the requirement to take unpaid furlough days to Superior Court judges and Judicial Branch employees; and

4. limits the governor's unilateral authority to reduce Legislative and Judicial Branch fund allotments.

The act also makes revenue changes affecting FY 09, FY 10, and FY 11. It:

1. increases personal income, corporation, cigarette, and tobacco products taxes and extends the real estate conveyance tax to property foreclosed by sale;

2. reduces estate tax and gift taxes, starting with deaths occurring and gifts given on or after January 1, 2010; and

3. reduces the state's sales and use tax from 6% to 5. 5%, starting January 1, 2010, but only if FY 10 General Fund revenue projections do not fall by more than 1% below the projections the act adopts.

The act raises many state fees by (1) increasing fees under $15 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. It eliminates most of the Department of Environmental Protection's (DEP) special funds and accounts and transfers their revenue to the General Fund.

The act establishes (1) a temporary tax settlement initiative program for those who owe state taxes and (2) “economic” nexus as the basis for subjecting out-of-state business to Connecticut corporation and personal income taxes.

It:

1. transfers funds from the Budget Reserve (“Rainy Day”) Fund to General Fund revenue for FY 10 and FY 11;

2. transfers revenue from various special funds and accounts to the General Fund as revenue for FY 10 and FY 11;

3. requires the state treasurer and the OPM secretary to formulate a plan to finance (“securitize”) up to $1. 3 billion in net state revenue for FY 11, including possibly by borrowing against future state lottery revenue;

4. requires the two officials to formulate a plan to sell state assets to raise up to $15 million in net revenue for FY 10 and up to $45 million in FY 11; and

5. approves settlements between the state and the Mashantucket Pequot and Mohegan tribes concerning slot machine revenue due the state.

The act authorizes state general obligation (GO) bonds for local school construction projects and authorizes the state and municipalities to take advantage of the federal “Build America” Bond program by issuing taxable bonds with federal interest subsidies. It also allows the state to issue special tax obligation bonds to fund the Town Aid Road (TAR) program for local road and bridge projects.

For FY 09 through FY 11, the act exempts Bridgeport from a statutory requirement that it annually contribute the actuarially required amount to a pension plan funded with pension deficit funding bonds.

Finally, the act adopts FY 10 and FY 11 revenue estimates for the General Fund, the Special Transportation Fund, and the eight other appropriated state funds.

EFFECTIVE DATE: Upon passage, unless otherwise noted below.

§§1-20 — FY 10 AND FY 11 APPROPRIATIONS

The act appropriates money from the state's 10 appropriated funds for state agency operations and programs in FY 10 and FY 11. Net total annual appropriations from each fund are shown in Table 1.

Table 1: FY 10 and FY 11 Appropriations by Fund

§§

Fund

Net Appropriation

FY 10

FY 11

1, 11

General Fund

$17,374,582,736

$17,591,035,710

2, 12

Special Transportation Fund

1,106,420,335

1,172,189,514

3, 13

Mashantucket Pequot and Mohegan Fund

61,779,907

61,779,907

4, 14

Soldiers', Sailors' and Marines' Fund

2,978,468

2,997,543

5, 15

Regional Market Operation Fund

928,942

957,073

6, 16

Banking Fund

19,641,148

20,573,086

7, 17

Insurance Fund

25,652,871

26,617,652

8, 18

Consumer Counsel and Public Utility Control Fund

23,229,776

23,957,386

9, 19

Workers' Compensation Fund

22,614,564

23,072,391

10, 20

Criminal Injuries Compensation Fund

3,132,410

3,408,598

§ 21 — BIRTH-TO-THREE PROGRAM

For FY 10 and FY 11, the act requires the State Department of Education (SDE) to annually transfer $1 million of the federal special education funds it receives to the Department of Developmental Services (DDS) for the Birth-to-Three Program to carry out special education-related requirements consistent with the federal special education law.

§ 22 — WACE TECHNICAL TRAINING CENTER

For FY 10 and FY 11, the act exempts WACE Technical Training Center in Waterbury from statutory requirements for adult education grants and allows it to spend up to $300,000 of its grant in each year for technical training.

§ 23 — PRIORITY SCHOOL DISTRICT GRANTS

The act distributes the priority school district grant appropriation to state education programs in the amounts shown in Table 2.

Table 2: Priority School District Grant Allocations

Grant

FY 10

FY 11

Priority School Districts

$40,929,547

$40,929,547

School Readiness

69,813,190

69,813,190

Extended School Building Hours

2,994,752

2,994,752

School Accountability

3,499,699

3,499,699

§ 24 — PRIVATE OCCUPATIONAL SCHOOL STUDENT PROTECTION ACCOUNT

Despite statutory restrictions on such spending, the act allows the Department of Higher Education (DHE) to spend $245,000 in FY 10 and $257,000 in FY 11 from the private occupational school student protection account.

§ 25 — CONNECTICUT INDEPENDENT COLLEGE STUDENT GRANT PROGRAM

The law requires independent colleges and universities to award aid to individual students under the Connecticut Independent College Student Grant (CICSG) Program based on the U. S. Department of Education's need analysis system. For FY 10 and FY 11, this act prohibits any independent college or university from receiving its annual CICSG allocation if it (1) meets students' full financial needs and (2) uses a need analysis system that results in determinations of need for individual students that are greater than the federal system.

It requires DHE to redistribute two-thirds of the unallocated CISCG funds in FY 10 and FY 11 to all other eligible independent colleges and universities, using the statutory formula. DHE must set aside the remaining one-third and transfer up to $500,000 per year to Opportunities for Veterinary Medicine in FY 10 and FY 11.

(PA 09-6, September Special Session, (§ 57) eliminates this provision and requires DHE to reduce an independent college or university's CICSG allocation by $500,000 if it returned at least $500,000 of its funding for FY 09. It also requires DHE to compute the CICSG allocation based on the unreduced appropriation. DHE must still transfer up to $500,000 of the set-aside CICSG funds to Opportunities for Veterinary Medicine in FY 10 and FY 11. )

§§ 26-28 & 32-36 — FUNDS CARRIED FORWARD

The act carries forward various unspent balances from prior years' appropriations and requires them to be used for the same purposes in FY 10 or in FY 10 and FY 11, rather than lapsing at the end of FY 09 (see Table 3).

Table 3: Funds Carried Forward for the Same Purpose

§

Agency

Purpose

Amount

To FY

26

Motor Vehicles

Commercial Vehicle Information Systems and Networks project

Unspent balance

2010

2011

27 (a)

Motor Vehicles

Upgrading registration and drivers' license data processing systems

Unspent balance

2010

2011

27 (b)

Motor Vehicles

Upgrading registration and drivers' license data processing systems

Up to $7 million

2010

2011

27 (c)

Motor Vehicles

Upgrading registration and drivers' license data processing systems

Up to $8. 5 million

2010

2011

28 (a)

Banking

Improvements associated with the new office lease

Up to $750,000

2010

28 (b)

Banking

Improvements associated with the new office lease

Up to $250,000

2010

32 (a)

 

Collective bargaining and related costs appropriated in the 2008-2009 biennial budget

Unspent balance as determined by the OPM secretary

2010

2011

32 (b)

 

Collective bargaining and related costs appropriated for FY 10 in the act

Unspent balance as determined by the OPM secretary

2011

33

OPM

Other expenses – for a health care and pension consulting contract

Unspent balance

2010

2011

34

OPM

Other expenses – to prevent potential base closures

Up to $50,000

2010

36

OPM

(1) Design and implementation of a comprehensive, state-wide information technology system for sharing criminal justice information and (2) costs related to the Criminal Justice Information System Governing Board

Unspent balance

2010

The act also carries forward to FY 10 the unspent balance of an appropriation to OPM for licensing and permitting fees. It transfers the money to the Department of Information Technology to implement a common licensing and permit issuance service for state agencies.

§ 29 — NEIGHBORHOOD YOUTH CENTER GRANTS

The act requires OPM to use its FY 10 and FY 11 appropriation for neighborhood youth centers to provide the following grants:

1. $1. 1 million for the Boys and Girls Clubs of Connecticut, with up to $100,000 to the Boys and Girls Club of Bridgeport, contingent on the organizations providing a 100% cash match for the grants; and

2. $387,000 for the following organizations, contingent on their matching at least 50%, with a cash match of at least 25%, of the grant amount:

a. Centro San Jose, Hill Cooperative Youth Services, Inc. , and Central YMCA in New Haven;

b. up to $87,000 for Trumbull Gardens in Bridgeport;

c. up to $50,000 for the Valley Shore YMCA in Westbrook;

d. up to $25,000 for the Rivera Memorial Foundation, Inc. of Waterbury; and

e. up to $25,000 for the Willow Plaza Neighborhood Revitalization Zone Association in Waterbury.

§ 30 — PILOT ASTHMA AWARENESS PROGRAM

The act transfers $150,000 from the Tobacco and Heath Trust Fund for FY 10 to the Department of Public Health (DPH) for a pilot asthma awareness program.

§ 31 — ENERGY ASSISTANCE PROGRAM

The act requires the unspent balance of an $8. 5 million appropriation to OPM that was carried forward to FY 10 in PA 09-2 for an emergency energy assistance program to be available between July 1, 2009 and June 30, 2010. Under PA 09-2 and this act, the program must help Connecticut households with incomes between 150% and 200% of the applicable federal poverty level that cannot make timely payments on deliverable fuel, electricity, or natural gas bills. The program requires Operation Fuel, a nonprofit organization that serves people ineligible for publicly funded energy assistance, to pay assistance directly to fuel vendors, electric or gas companies, or municipal electric or gas utilities. (PA 09-5, September Special Session (§ 82) specifies that assistance can be provided regardless of whether these fuels are a household's primary or secondary energy sources. )

§ 37 — UNEMPLOYMENT TRUST FUND ALLOCATIONS

For FY 10 and FY 11, the act appropriates $30 million from Connecticut's account in the federal Unemployment Trust Fund to the Labor Department. The money must be spent in accordance with the federal unemployment compensation law. For FY 10, the act allocates up to $12 million of that amount to the department's administrative infrastructure with a maximum of $7 million earmarked for improving its information technology systems. For FY 11, the administrative infrastructure allocation is up to $18 million, with a maximum of $13 million for improving information technology systems.

§ 38 — NEWBORN SCREENING ACCOUNT

For FY 10 and FY 11, the act allocates $800,000 annually, rather than the statutorily required $500,000, to the General Fund's newborn screening account. The funding comes from fees the DPH charges institutions for comprehensive newborn testing, parent counseling, and treatment. DPH must use the money (1) to buy upgraded screening technology and (2) for its testing expenses.

§ 39 — STEM CELL RESEARCH FUND

The act allows the DPH commissioner to use up to $200,000 per year from the Stem Cell Research Fund in FY 10 and FY 11 for administrative expenses.

§ 40 — PRE-TRIAL ALCOHOL SUBSTANCE ABUSE PROGRAM FUNDING

For FY 10 and FY 11, the act earmarks the following annual amounts from the Department of Mental Health and Addiction Services' (DMHAS) appropriations for the Pre-Trial Alcohol Substance Abuse Program:

1. up to $1. 1 million in each year for regional action councils;

2. up to $510,000 in each year for the Governor's Partnership to Protect Connecticut's Workforce;

3. up to $100,000 in each year to fund a nonprofit organization with appropriate expertise in building a community-wide, broad-based, and inter-institutional approach to preventing substance abuse;

4. up to $125,000 in each year for the Regional Youth/Adult Substance Abuse Project in Bridgeport; and

5. up to $125,000 in each year for the RYASAP Regional Action Council in Bridgeport. (PA 09-7, September Special Session (§ 40) eliminates this earmark. )

§ 41 — DSS DISPROPORTIONATE SHARE (DSH) PAYMENTS TO DMHAS HOSPITALS

The act requires DSS to spend money appropriated to it for FY 10 and FY 11 for DMHAS/Medicaid Disproportionate Share payments only when, and in the amounts, OPM specifies. DSS must make payments to DMHAS hospitals for operating expenses and related fringe benefits. Hospitals must reimburse the comptroller from the fringe benefit payments and deposit the other funds to “grants – other than federal accounts. ” Unspent DSH funds in the “grants” account must lapse at the end of each fiscal year.

§§ 42 & 43 — UCONN HEALTH CENTER AND VETERANS' AFFAIRS DSH TRANSFERS

The act allows the OPM secretary to transfer all or part of any FY 10 or FY 11 appropriation for the UConn Health Center or the Department of Veterans' Affairs to DSS' DSH-Medical Emergency Assistance account in order to maximize federal reimbursement.

§ 44 — INFORMATION TECHNOLOGY REDUCTION

The act requires the OPM secretary to reduce agency allotments for information technology systems and services by $30,836,354 for FY 10 and $31,718,598 for FY 11.

§ 45 — NONFORMULARY DRUG APPEAL PROCESS FOR CLIENTS ELIGIBLE FOR BOTH MEDICAID AND MEDICARE PART D

By December 1, 2009, the act requires the DSS commissioner to provide a report to the Appropriations and Human Services committees describing revisions to its nonformulary exception review and appeals process for clients eligible for both Medicaid and Medicare Part D. (Nonformulary drugs are drugs that are not on the list of drugs pre-approved for reimbursement under a Medicaid or Medicare Part D plan. Costs for such drugs may be reimbursed through exceptions after appeals. ) The report must also explain DSS' (1) revised process for determining, before pursuing appeals with private plans, whether a nonformulary drug is medically necessary; (2) conditions for pursuing such appeals; and (3) criteria for making referrals to the Center for Medicaid Advocacy (CMA) for further appeals.

A later act (PA 09-5, September Special Session (§ 83)) requires DSS, within available appropriations, to contract with (1) the CMA to provide assistance with Medicare Part D Plan appeals relating to medically necessary prescription denials and (2) a pharmacy association or pharmacist to help clients choose a Medicare Part D Plan that best meets their needs. In addition, instead of submitting a report, the later act requires the commissioner to provide the committees with a plan concerning its referral process for dually eligible clients. The plan, which must also be submitted by December 1, 2009, must include a means to provide information to clients about appeal rights and assistance available from CMA.

§ 46 — SUPPORTIVE HOUSING FOR FAMILIES PROGRAM

The act requires the Department of Children and Families (DCF) to prioritize enrollment in its Supportive Housing for Families program after October 1, 2009 to maximize (1) the number of families with a child in an out-of-home placement who are likely to be reunified because of their participation in the program or (2) the number of families remaining together. It requires the DCF commissioner to report to the Appropriations and Human Services committees by January 1, 2010, on how the department will use funding for the program. The report must include the number of (1) families the program serves and (2) children expected to be reunited with their families during FY 10 and FY 11 because of efforts to give priority to families with a child placed outside the home that are undergoing reunification.

§ 47 — PERSONAL SERVICES, OTHER EXPENSES, AND STATE CONTRACTS

For FY 10 and FY 11, the act requires the OPM secretary to recommend ways to reduce the following types of spending by the following annual amounts:

1. $14 million for personal services,

2. $11 million for other expenses, and

3. $95 million for contracts and personal service agreements.

It exempts the higher education constituent units from the recommended personal services or other expense expenditure reductions and requires recommended reductions in contracting and personal service agreements to exclude those for providing direct programs and health services to consumers. The secretary must submit a plan detailing the recommended reductions to the Appropriations Committee through the Office of Fiscal Analysis by October 1, 2009.

§ 48 — PERSONAL SERVICES SAVINGS

The act allows the governor to modify or reduce allotment requisitions from FY 10 and FY 11 appropriations to achieve the reductions in personal services costs required by this act, any other public or special act, or any collective bargaining agreement.

§ 49 — GENERAL SERVICES REVOLVING FUND POSITIONS

The act limits to 124 the number of positions the Department of Administrative Services (DAS) may fill from the General Services Revolving Fund. By law, the fund, whose statutory name is the Department of Administrative Services Revolving Fund, is used to pay agencies' costs for supplies, material, equipment, and contractual services before the comptroller finally determines how to allocate the expenses to particular agency accounts (CGS § 4a-75).

§ 50 — TRANSFERS TO MAXIMIZE FEDERAL MATCHING FUNDS

The act allows the governor, with Finance Advisory Committee (FAC) approval, to transfer all or part of an agency's General Fund appropriation, at its request, to another agency to take advantage of federal matching funds, as long as both agencies certify that the receiving agency will spend the money for the original purpose. Federal funds generated from transfers can be used to reimburse General Fund spending, expand services, or both as the governor, with FAC approval, determines.

§ 51 — TRANSFERS TO ALLOW RECEIPT OF FEDERAL STIMULUS FUNDS

The act allows the governor, with FAC approval, to transfer all or part of an agency's General Fund appropriation, at its request, to another agency in order for the state to receive federal stimulus funds under the 2009 federal American Recovery and Reinvestment Act (ARRA).

The governor must present a plan for transferring the funds to the Appropriations Committee and the legislative committee with jurisdiction over the transferring agency. Both committees must approve or reject the plan within 15 days after they receive it. If the committees cannot agree or if they fail to act within the required time, the governor's plan is considered approved. If the governor's plan is approved, the Appropriations Committee must ask the FAC to approve the plan.

§ 52 — FUNDING ADJUSTMENTS TO MAXIMIZE FEDERAL FUNDING

The act allows the governor, with FAC approval, to adjust an agency's General Fund appropriation to maximize federal funding to the state. The governor must present a plan for any adjustment to the Appropriations and Finance, Revenue and Bonding committees.

§ 53 — FEDERAL REIMBURSEMENT FOR DSS DATA WAREHOUSE PROJECT

In compliance with an advanced planning document for developing a data warehouse approved by the federal Department of Health and Human Services, the act authorizes DSS to establish a “receivable” (presumably, a receivable account) for FY 10 and FY 11 for the anticipated reimbursement from the data warehouse project.

§ 54 — AUTHORITY FOR ADVANCE PAYMENTS TO CERTAIN NURSING HOMES

For FY 10 and FY 11, the act allows the DSS commissioner, after consulting the OPM secretary, to provide payments in advance of normal bill payment processing to nursing homes that provide services eligible for payment under the medical assistance program. The nursing facility must ask for the advance payments. The act limits advances to the estimated amounts due the facility for services to eligible recipients over the most recent two months.

The DSS commissioner must recover the advance either by reducing payments due to the facility or through a reimbursement from the facility within 90 days after issuing the advance. The act requires the commissioner to take prudent measures to assure that no advances are made to nursing homes in danger of insolvency or bankruptcy and allows her to execute appropriate agreements to secure repayment.

§ 55 — DCF-LICENSED PRIVATE RESIDENTIAL TREATMENT FACILITIES

For FY 10 and FY 11, the act eliminates per diem and other rate increases, as well as cost of living adjustments, for private residential treatment facilities licensed by DCF.

§ 56 — COMMISSION ON ENHANCING AGENCY OUTCOMES

PA 09-2 established the 17-member commission to determine if there are agency duplications or functional overlaps and make other recommendations it considers appropriate. PA 09-2 required the commission to report its findings and recommendations to the governor, House speaker, and Senate president pro tempore by July 1, 2009 and terminated the commission when it submits its report or on July 1, 2009, whichever is later. This act extends the commission until June 30, 2010, makes its July 1, 2009 report an interim one, and requires it to submit additional reports periodically.

§ 57 — GOVERNOR'S AUTHORITY TO REDUCE LEGISLATIVE AND JUDICIAL ALLOTMENTS

The act bars the governor from unilaterally reducing an allotment of appropriated funds currently in force for, or an allotment of appropriated funds requisitioned by, any Legislative or Judicial Branch agency. Instead, it allows the governor to require an aggregate allotment reduction for the Legislative or Judicial Branch. It requires the Joint Committee on Legislative Management or the chief court administrator to achieve the reduction as the committee or administrator determines and to submit reductions to the governor through the OPM secretary within 15 days after the governor requires the reductions.

Under prior law, the governor, under certain conditions, could unilaterally reduce allotments and allotment requisitions for appropriations to budgeted legislative and judicial branch agencies by a maximum of 5% of any appropriation and 3% of the total appropriations from any fund.

§§ 58 & 59 — PAYMENTS IN LIEU OF TAXES TO CERTAIN TOWNS

The act appropriates money from the General Fund for the following payments to certain towns in FY 10, in addition to statutorily required payments in lieu of taxes (PILOTs) to those towns:

1. $100,000 to East Lyme for the U. S. Navy's Dodge Pond Acoustic Measurement Facility and

2. $400,000 to Mansfield for the Fenton River Watershed for the Mansfield Hollow Dam.

§ 60 — FILLING STATE EMPLOYEE POSITIONS

Unless the governor recommends it and the FAC approves, the act limits the number of positions state agencies may fill to the number recommended by the Appropriations Committee as revised by the General Assembly and set out in the Office of Fiscal Analysis (OFA) report on the FY 2010-11 biennial budget. (PA 09-7, September Special Session (§ 6) excludes the state's higher education constituent units from this requirement. )

§ 61 — CHRONIC GAMBLERS TREATMENT AND REHABILITATION

The act temporarily increases, by $400,000 per year, the annual amount of lottery ticket sales revenue the Connecticut Lottery Corporation must transfer to the chronic gamblers treatment and rehabilitation account. For FY 10 and FY 11, it requires the corporation to transfer $1. 9 million per year rather than $1. 5 million. Starting in FY 12, the act resumes annual transfers of $1. 5 million. The funds in the account are used for preventing chronic gambling and treating and rehabilitating chronic gamblers.

§ 62 — TOBACCO AND HEALTH TRUST FUND

The act allocates $541,982 from the fund in FY 10 and FY 11 for the regional emergency medical services councils.

§ 63 — EASY BREATHING PROGRAM

The act transfers $800,000 annually in FY 10 and FY 11 from the Tobacco and Health Trust Fund to DPH for the Easy Breathing Program. It allocates $300,000 of this amount for the adult asthma program and $500,000 for the children's asthma program.

§ 64 — STATE CONTRIBUTION FOR RETIRED TEACHERS' HEALTH COVERAGE

For FY 10 and FY 11, the act suspends the statutory requirement that the state appropriate (1) one-third of the cost of premiums for the basic health coverage plan the Teachers' Retirement Board (TRB) must offer to retired teachers participating in Medicare and (2) one-third of the cost of the state subsidy for local board of education health plans covering retired teachers not participating in Medicare. Instead, for FY 10 and FY 11, it requires the separate retired teachers' health insurance premium account to pay two-thirds of the cost of the basic TRB plan and the full cost of the health subsidy to local boards. The funds in the account come from active teachers' total annual health contributions in excess of $500,000 and investment earnings on the account balance. Active teachers contribute 1. 25% their annual salary for retired teachers' health insurance coverage.

§ 65 — FUND TRANSFERS RELATING TO INMATE TRANSPORTATION

The act allows the OPM secretary to transfer Department of Corrections' appropriations for FY 10 and FY 11 to the Judicial Branch as necessary to achieve efficiencies in inmate transportation. The secretary may make the transfers without prior FAC approval.

§ 66 — STATE POLICE MEAL ALLOWANCE

The act restores a requirement, eliminated by PA 09-2, that the state pay a meal allowance for state police personnel and repeals a requirement that, beginning April 1, 2009, the state meal allowance be payable only for Department of Public Safety employees covered by a collective bargaining agreement requiring the allowance.

§ 67 — CONNECTICUT HEALTH INFORMATION NETWORK

The act transfers $500,000 each year for FY 10 and FY 11 from the Tobacco and Health Trust Fund to the UConn Health Center for the Connecticut Health Information Network.

§ 68 — GRANT TO AIDS INTERFAITH NETWORK

The act earmarks $100,000 of the DPH's FY 10 General Fund appropriation for AIDS Services for a grant to the AIDS Interfaith Network for audit, capacity building, and technical assistance.

§ 69 — AGRICULTURAL PROGRAM ALLOCATIONS FROM THE COMMUNITY INVESTMENT ACCOUNT

PA 09-229 temporarily increased a fee for each document recorded in municipalities' land records from $30 to $40. This act changes the effective date of the increase from the date of PA 09-229's passage (June 3, 2009) to July 1, 2009. The fee increase is effective until July 1, 2011.

By law, municipalities retain $4 of the fee and must send the balance to the state for deposit to the Community Investment account. Money from the account is distributed quarterly to the Commission on Culture and Tourism, Connecticut Housing Finance Authority, Department of Environmental Protection, and Department of Agriculture (DOAg). These agencies must use the funds for purposes specified in the law. PA 09-229 temporarily altered the distribution of fund revenues among these agencies, increasing DOAg's share from 25% to 40% and reducing those of the other agencies from 25% to 20% each. These shares apply from June 3, 2009 until July 1, 2011.

During the period DOAg is receiving the 40% share of the funding, this act allocates funds to several organizations and also requires DOAg to make the required distributions to the specified agricultural programs quarterly, instead of annually, as shown in Table 4. For the programs already included in PA 09-229, each year's total quarterly allocations under this act are the same as the annual amounts for the same programs specified under PA 09-229.

Table 4: Agriculture Program Allocations

Program

PA 09-229 - Annually

This Act - Quarterly

Agricultural viability grant program

$500,000

$125,000

Farm transition program

500,000

125,000

Encouraging sale of Connecticut-grown food

100,000

25,000

Connecticut farm link program

75,000

18,750

Urban Oaks Organic Farm

0

12,500

Seafood Advisory Council

0

11,875

Connecticut farm Wine Development Council

0

11,875

Connecticut Food Policy Council

0

6,250

Agricultural sustainability account (grants to milk producers)

Remaining amount distributed annually

Remaining amount distributed each quarter

§ 70 — BRIDGEPORT PENSION PLAN FUNDING

For FY 10 and FY 11, the act exempts any municipality (1) with a population greater than 130,000 and (2) that has issued pension deficit funding bonds, from a statutory requirement to appropriate money for, or contribute to, the pension plan funded with the bond proceeds. Only Bridgeport meets these qualifications.

The act requires the city to submit to the OPM secretary and the state treasurer, by August 1, 2010 and August 1, 2011, respectively, a plan acceptable to them for funding the pension plan for FY 10 and FY 11. In each year the secretary and the treasurer fail to approve the city's plans, the city must contribute at least $6 million to the pension plan. (PA 09-8, September Special Session (§§ 14 & 59) changes the reporting dates to April 1, 2010 and April 1, 2011 respectively; allows the state officials to approve, reject, or modify the plan; and reduces the minimum amount the city must contribute in any year when the officials fail to approve a plan to $4 million. )

State law allows municipalities to issue pension deficit funding bonds to fund unfunded past pension obligations. If a municipality issues such bonds, it must ordinarily contribute at least the actuarially required amount to its pension plan in each fiscal year that it has outstanding pension deficit funding bonds for the plan (CGS § 7-364c (c) (3)).

§ 71 — FUNDS TO EXPAND CHARTER SCHOOLS

When distributing grants to expand the number of grades at a state charter school that the education commissioner has determined will assist the state to meet the goals of the 2008 Sheff desegregation stipulation and court order, the act requires the commissioner to use only funds appropriated to SDE for the Sheff settlement.

§ 72 — EDUCATION COST SHARING (ECS) GRANTS TO TOWNS

The act overrides the statutory formula for calculating ECS grants and specifies each town's ECS grant for FY 10 and FY 11. Under the act, each town's grant is the same for both years.

§ 73 — BUDGET RESERVE FUND TRANSFERS TO GENERAL FUND

The act requires the state treasurer to transfer the following amounts from the Budget Reserve (“Rainy Day”) Fund to the General Fund: $1. 062 billion on the September 8, 2009 and $319. 7 million on July 1, 2010. These amounts must be credited to General Fund revenue for FY 10 and FY 11, respectively. The act supersedes statutory requirements that would have allocated the Budget Reserve Fund balance to the General Fund deficit for FY 09. (PA 09-8 September Special Session (§ 42) reduces the FY 10 transfer to $1. 0397 billion and increases the FY 11 transfer to $342 million. )

§ 74 — TRANSFERS FROM SPECIAL FUNDS

Transfers to the General Fund

The act transfers a total of $53. 275 million and $45. 275 million from various special funds and accounts to General Fund revenue for FY 10 and FY 11, respectively. The funds and transfer amounts are shown in Table 5.

Table 5: Transfers to the General Fund

Transfer From

FY 10

FY 11

University of Connecticut Health Center Medical Malpractice Trust Fund

$10,000,000

$10,000,000

Citizen's Election Fund

18,000,000

7,000,000

Tobacco and Health Trust Fund

10,000,000

10,000,000

Biomedical Research Trust Fund

4,500,000

4,500,000

Public, Educational and Governmental Programming and Education Technology Investment account

2,000,000

2,000,000

Criminal Injuries Compensation Fund

2,275,000

1,275,000

Pretrial account

500,000

500,000

Community Investment account, Agricultural Viability subaccount*

500,000*

0

Animal Population Control account

500,000

0

Siting Council Fund

0

500,000

New Automobile Warranties account

0

500,000

University of Connecticut operating reserve account

3,000,000

5,000,000

Connecticut State University operating reserve account

1,000,000

3,000,000

Regional Community—Technical Colleges operating reserve account

1,000,000

1,000,000

(*PA 09—7, September Special Session (§ 103) repeals this transfer. )

Transfers from the Technical Services Revolving Fund

The act transfers $100,000 from the Technical Services Revolving Fund to the Brain Injury Prevention and Services account for FY 10. On or after May 1, 2010, it transfers $3. 9 million from the Technical Services Revolving Fund to General Fund revenue for FY 11.

§ 75 — TOBACCO AND HEALTH TRUST FUND DISBURSEMENTS

By law, the Tobacco and Health Trust Fund board of trustees may recommend disbursements from the fund up to a specified annual statutory limit. For FY 09 and each subsequent fiscal year, the law allows the board to recommend disbursing (1) up to 50% of the annual disbursement in the previous fiscal year, up to a maximum of $6 million annually, and (2) the previous year's net earnings from the fund principal.

The act overrides this statutory disbursement limit to allow the board, for FY 11, to recommend disbursing up to the projected unobligated fund balance as of June 30, 2011.

§ 76 — UNPAID FURLOUGH DAYS FOR SUPERIOR COURT JUDGES

The act requires, rather than allows, the Supreme Court chief justice to order Superior Court judges to take unpaid furlough days. Special Act 09-6 required all full-time state employees not included in any prevailing bargaining unit contract to take mandatory unpaid furlough days, but made them optional for Superior Court judges. (PA 09-7, September Special Session, (§ 39) restores the original special act provision, allowing rather than requiring the chief justice to order furlough days for Superior Court judges. )

§ 77 — UNPAID FURLOUGH DAYS FOR JUDICIAL BRANCH EMPLOYEES

The act extends to Judicial Branch employees the mandatory unpaid furlough day requirement for nonunion state employees. SA 09-6 imposes seven days of mandatory unpaid furloughs on all nonunion full-time state employees and requires part-time employees to take furlough days on a pro rata basis, based on their biweekly work schedules. Employees must take one furlough day before June 30, 2009; three days in FY 10, and three in FY 11.

§ 78 — ADMINISTRATIVE COST LIMITS FOR CERTAIN FUNDS

The act imposes administrative cost limits on probate court expenditures to operate the Kinship Fund, Grandparents and Relatives Respite Fund, and the Guardianship and Assisted Care Program. For FY 10 and FY 11, it allows the probate court to spend no more than 10% of the amounts appropriated for the funds and the program on their operations. The funds and program provide grants to grandparents or other relatives who are court—appointed guardians of a child.

§ 79 — CONNECTICUT SMALL BUSINESS INNOVATION RESEARCH OFFICE

The act requires Connecticut Innovations, Inc. (CII) to provide funding for the Connecticut Small Business Innovation Research Office. The office helps develop small businesses to engage in research and development in conformity with a relevant federal program. (PA 07-7, September Special Session (§ 79) transfers the responsibility to coordinate the development and implementation of state and quasi-public agency strategies on technology-based talent and innovation from the Office of Workforce Competitiveness to CII. )

§ 80 — MAGNET SCHOOL FUNDING CARRYOVER

The act carries over the unspent balance of $2. 6 million appropriated to the State Department of Education to cover a deficiency in the FY 09 appropriation for magnet schools. It allows the funds to be spent for the same purpose during FY 10.

§ 81 — “MEDICALLY NECESSARY” DEFINITION UNDER MEDICAID

Definition

The act requires DSS, by July 1, 2010, to amend the definition of “medically necessary” services in its Medicaid regulations to reflect savings in the current biennial budget from reducing program administration inefficiencies while maintaining the quality of care provided to Medicaid beneficiaries. It allows the DSS commissioner to implement policies and procedures using the amended definition while in the process of adopting the definition in regulation. He must print notice of intent to publish the regulations in the Connecticut Law Journal within 45 days of implementing them. The policies and procedures are valid until final regulations are adopted.

Medical Necessity Oversight Committee

The act also establishes a committee to (1) advise DSS on the amended definition and its implementation and (2) provide comment to DSS and the legislature on its impact.

The committee consists of 11 members appointed as follows: three by the governor, two each by the House speaker and Senate president pro tempore, and one each by the House and Senate majority and minority leaders. Appointments must be made by October 8, 2009. Vacancies must be filled by the appointing authority, but those not filled after 60 days may be filled by a joint appointment of the House speaker and Senate president pro tempore.

The House speaker and Senate president pro tempore must select the committee's chairpersons from among its members. The chairpersons must schedule the first meeting within 60 days of the act's passage. The Human Services committee staff serves as the oversight committee's administrative staff.

Reporting Requirements

The act requires the committee to submit annual reports on its findings and recommendations for three years beginning by January 1, 2010. The reports go to the governor and the Public Health, Human Services, and Appropriations committees. The act terminates the committee on the date it submits its third report or January 1, 2012, whichever is later. (PA 09-7, September Special Session (§ 107), enacts the same provisions, but gives the oversight committee a different name. )

§ 82 — SURVEY OF STATE-OWNED AND -LEASED PROPERTY

The act requires the public works commissioner, within existing budgetary resources, to survey all state-owned and -leased properties to determine their available capacity. By January 1, 2010, the commissioner must report on that available capacity to the Appropriations; Finance, Revenue and Bonding; and Government Administration and Elections committees.

§ 83 — MASHANTUCKET PEQUOT AND MOHEGAN SLOT MACHINE REVENUE SETTLEMENTS

The act approves settlements between the state and the Mashantucket Pequot and Mohegan tribes concerning calculations of slot machine revenue due to the state under the state's agreements with the tribes. For purposes of approving the settlements, it overrides the statutory procedure requiring settlement agreements to be (1) referred to and reported by the legislative committees of cognizance and (2) accepted by a legislative resolution.

The act applies to settlement agreements submitted to the General Assembly for its approval by the governor and the attorney general on August 26, 2009.

§ 84 — TRANSPORTATION GRANTS FOR FORMER WRIGHT TECH STUDENTS

The act establishes a separate state grant to reimburse school districts for the costs of transporting students who previously attended or were accepted for enrollment in the J. M. Wright Technical High School in Stamford so they may attend Henry Abbott Technical High School in Danbury. It allows the education commissioner, within available appropriations, to provide grants of up to $2,500 per pupil for FY 10 and FY 11. Grant amounts may not exceed actual transportation costs for each student. Districts must submit grant applications when and how the commissioner prescribes. The act's grant program is in addition to existing statutory grants for public school and vocational—technical school transportation costs.

§ 85 — TERMINATION, REORGANIZATION, OR MODIFICATION OF A PORT DISTRICT OR PORT AUTHORITY

The act eliminates a requirement, enacted in PA 09-186, that a town get the written consent of the transportation commissioner before it:

1. terminates or reorganizes (a) a port district established by its legislative body pursuant to state law or (b) a port authority appointed by the town's chief elected official pursuant to the law;

2. modifies the duties or powers of a port authority; or

3. modifies the property included in the port district.

§ 86 — CITIZENS' ELECTION FUND ADMINISTRATION

The act eliminates the State Elections Enforcement Commission's (SEEC) authority to deduct up to $2. 3 million annually from the Citizens' Election Fund to administer the state's public campaign financing program. It also repeals a requirement that unused administrative funds not lapse at the end of each fiscal year and remain available for funding the SEEC's administrative costs in subsequent years.

§ 87 — COMMERCIAL RECORDING ACCOUNT

The act eliminates the Commercial Recording account as a separate, nonlapsing General Fund account. It also eliminates requirements that (1) the treasurer deposit in the account enough revenue from the secretary of the state's fees for filing and recording documents and (2) the account pay all administrative costs of the Commercial Recording Division within the secretary of the state's office. Instead, the act requires the treasurer to deposit all fees the secretary receives into the General Fund.

§ 88 — PLAN FOR BORROWING AGAINST FUTURE STATE REVENUE

The act requires the state treasurer and the OPM secretary jointly to develop a financing plan to raise up to $1. 3 billion in net general state revenue for FY 11. (PA 09 -7, September Special Session (§ 179) reduces this amount by $93 million to $1. 2907 billion. )

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.

§ 89 — TAX SETTLEMENT INITIATIVE PROGRAM

The act requires the DRS commissioner to establish a tax settlement initiative program for anyone who owes state taxes (other than motor carrier road tax) for any taxable period for which DRS imposed:

1. interest or penalties for late payment or underreporting of taxes or

2. interest or additional tax because the taxpayer failed to file a return and DRS filed one for him.

The program runs from October 1, 2009 through December 31, 2009.

The act authorizes the commissioner to send written statements to such taxpayers, notifying them of their eligibility for the program. If, within 60 days after receiving the statement, the taxpayer pays all the taxes he or she owes for the applicable tax period, the commissioner must waive (1) civil penalties and (2) 50% of the interest due. By making the required payment, the taxpayer relinquishes all unexpired administrative and judicial appeal rights as of the payment date.

A taxpayer who fails to pay the full taxes due by the deadline is 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 act, a taxpayer is not entitled to any refund or credit of (1) tax settlement payments or (2) amounts he or she paid toward the tax liability before the date of the commissioner's written notice.

The act authorizes the commissioner to take necessary actions to implement the program in a timely manner.

§§ 90 & 91 — ECONOMIC NEXUS FOR CORPORATION AND INCOME TAX

The act establishes “economic nexus” as the basis for determining whether an out-of-state business is subject to (1) the Connecticut corporation tax, if it is a C corporation, or (2) Connecticut income tax on nonresident partners' or members' income from the business, if it is a partnership or S corporation.

C Corporations

Under prior law, an out-of-state corporation that had no physical presence in the state (i. e. , no property or payroll here) was not liable for the state corporation tax. To the extent allowed by the U. S. Constitution, this act 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 act requires such a corporation to use Connecticut law to apportion its gross income between Connecticut and the other states where it does business.

S Corporations and Partnerships

Likewise, under prior law, members and partners in an out-of-state S corporation or partnership were not subject to the Connecticut personal income tax if they derive no income from sources within or connected to Connecticut. This act, 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 act, having a “substantial economic presence” in Connecticut is deemed to show that a partnership or S corporation is doing business here.

Substantial Economic Presence

Under the act, 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. The act specifies that its description of factors used to indicate substantial economic nexus are examples and do not limit or exclude other indicators.

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 act 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.

§ 93 — DEPARTMENT OF SOCIAL SERVICES DEADLINES FOR SERVICE OF PROCESS

The act requires the 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 was taken on it within the preceding 14 days and (2) the underlying proceedings are unresolved. (PA 09-5, September Special Session (§ 46), eliminates this requirement. ) In addition, to resolve any backlog, the act requires the commissioner, starting October 1, 2009, to forward up to 150 such documents per month to state marshals for service, if no action was taken on them within the preceding 30 days. (PA 09-5, September Special Session (§ 46) extends the inactivity period to 60 days and also requires the marshals to return the documents to DSS within two business days. )

§§ 94 & 102 — CORPORATION TAX SURCHARGE

The act 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 revenue for the year or (2) whose tax liability for the year 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 act bars companies, individuals, and trusts and estates from counting 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, taxpayers may 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% of qualifying income for 2009 and 9% for 2010 and after (Internal Revenue Code § 199).

The act 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 and trusts and estates 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 act extends the period for which a company may carry forward unused credits from 15 to 25 years. As under prior law, the carryforward 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

The law establishes tax credits against the corporation and insurance premium taxes for Connecticut expenses and infrastructure investments related to film and digital animation production. The act revises the film tax credit program to, among other things, raise minimum expenditures required to be eligible for credits and limit credit eligibility for out-of-state production expenses and expenses for star compensation. It also transfers the responsibility for administering the credit program from the Commission on Culture and Tourism (CCCT) to the Department of Economic and Community Development (DECD) and makes various changes in how the tax credits are administered.

Film and Digital Animation Production Credits

Prior law gave qualifying companies tax credits against the corporation and insurance premium taxes equal to 30% of the eligible costs of $50,000 or more for qualifying film and digital animation productions. For income years starting January 1, 2010, the act increases the minimum expenditure needed for credit eligibility to $100,000 and establishes a variable credit percentage depending on the production's total Connecticut expenses or costs as follows: 10% for expenses between $100,000 and $500,000, 15% for expenses over $500,000 up to $1 million, and 30% for expenses over $1 million.

Starting January 1, 2010, the act also:

1. requires a production company to conduct at least 50% of its principal photography days in the state in order to be eligible for a credit (PA 09-8, September Special Session adds the alternative eligibility criterion that a company spend at least 50% of its post-production costs here);

2. bars a company from counting out-of-state expenses used in Connecticut as part of its credit-eligible expenses instead of, as under prior law, between January 1, 2009 and January 1, 2012, allowing a company to count 50% of out-of-state production expenses towards the credit if the out-of-state expenses were used in Connecticut;

3. changes the limit on credit-eligible compensation from $15 million paid to a single star to an aggregate of $20 million for all star talent featured in the production; and

4. requires that, to count towards the credit, compensation to star talent be subject to Connecticut income tax.

Finally, the act (1) makes infomercials ineligible for the film production tax credit and (2) excludes from credit eligibility any costs related to an independent audit of film or digital animation production project costs and expenses that DECD requires before credit certification.

Infrastructure Investment Credits

Starting January 1, 2010, the act changes the film industry infrastructure investment credit from a credit of from 10% to 20% depending on a project's costs to one equal to a flat 20% of the qualifying investment. It also increases the minimum qualifying expenditure from $15,000 to $3 million and requires a project be 100%, rather than at least 60%, complete before it can receive a tax credit voucher.

Under prior law, the infrastructure investment credit was 10% for projects costing at least $15,000, 15% for projects costing at least $150,000, and 20% for projects costing at least $1 million.

Credit Administration

The act transfers authority for administering the film tax credits from CCCT to DECD. It (1) transfers to DECD the CCCT's powers and duties concerning digital media and motion picture promotion activities and (2) 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.

It also requires DECD, rather than CCCT, to 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 act also requires the guide to explain all three credits (production, digital animation, and infrastructure).

Interim Film Production Tax Credit

The act eliminates a process that allows a company to apply for a tax credit voucher while a production is in progress, starting no sooner than 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 on or after the date it incurs its last production expense.

Cost Certification and Administrative Fee

The act requires a film production or digital animation company, when it applies for a tax credit voucher, to use an audit professional chosen from a list DECD compiles to provide the required independent certification of the amount of its production expenses and costs. It also requires the DECD to charge a reasonable administrative fee sufficient to cover its costs to analyze tax credit applications.

Limits on Post—Certification Remedies

Under prior law, once CCCT issued a film production, digital animation, or infrastructure tax credit voucher, CCCT and the DRS commissioner could not recapture, disallow, or recover the credits or impose any other remedy that reduced or limited the credit amounts stated on the voucher. Prior law also limited 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, CCCT's and the DRS commissioner's only remedy was to recover 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 act applies these limits on post—certification remedies and audits to transferred credits, thus allowing DECD and the DRS commissioner to apply a post—certification remedy to credits after they are issued. DECD and the DRS commissioner may only recover the amount of the credits from any entity that committed the fraud or misrepresentation.

Under prior law, a production company was liable for a financial penalty equal to the credit amount, in addition to any other penalties already provided by law, only if it willfully submitted information for purposes of the film production and digital animation credits that it knew was false or fraudulent. The act eliminates the requirement that the submission be willful but retains the requirement that the company know that the information is false or fraudulent.

Reporting Requirement

The act requires DECD, rather than CCCT, to report to the General Assembly on digital media and movie production promotion activities, the economic impact of all productions, and the impact of each state-assisted production. The act also requires that DECD (1) report each year, instead of every other year, starting by January 1, 2010, and (2) submit the report to the Commerce and Finance, Revenue and Bonding committees only instead of the entire legislature.

It eliminates a requirement that the report include the impact of each state-assisted production and instead requires it to include (1) an analysis of all three credits and (2) for each project or production issued a tax credit, (a) a description, (b) the credit amount, (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.

Claiming Production Credits

The act specifies that taxpayers may claim film production credits in the year in which the production expenses were incurred or any of the three following years. Prior law required taxpayers to claim the credit in the year expenses were incurred and then allowed them to carry forward unused credits for the following three years. (PA 09-8, September Special Session, makes the same change for digital animation and infrastructure credits. )

EFFECTIVE DATE: Upon passage. Credit changes apply to income years starting on or after January 1, 2010.

§ 103 — CORPORATION COMBINED REPORTING PREFERENCE TAX

The act 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 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 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 act increases this maximum amount from $250,000 to $500,000. (PA 09-8, September Special Session (§ 39) applies the increase to income years starting on or after January 1, 2009. )

§§ 104-106 — CIGARETTE TAX INCREASE

The act 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 that 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 AND SNUFF TOBACCO TAX INCREASES

The act 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 act reduces the sales and use tax rates applicable to most taxable items and services from 6% to 5. 5%, if certain conditions are met. The reduction does not take effect if, before January 1, 2010, the comptroller's monthly statement indicates that estimated General Fund tax revenue for FY 10 is at least 1% less than the FY 10 General Fund estimated gross tax revenue adopted by the Finance, Revenue and Bonding Committee and incorporated in the act. That estimate is $12. 0175 billion (§ 485).

If the reduction takes effect and any of the comptroller's monthly statements issued between January 1, 2010 and June 30, 2010 show estimated gross General Fund tax revenue for FY 10 falling 1% or more below $12. 0175 billion, the sales and use tax rate must be restored to 6% on July 1, 2010.

The act does not change rates for items and services 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 act also makes conforming changes.

EFFECTIVE DATE: The provisions setting conditions for a rate reduction on January 1, 2010 are effective on passage. The remaining provisions take effect January 1, 2010. Any sales and use tax rate changes that take effect apply to sales on or after that date.

§ 114 — REAL ESTATE CONVEYANCE TAX ON FORECLOSURES

This act extends the real estate conveyance tax (see BACKGROUND) to property foreclosed by sale through a court order. Prior law exempted such property transfers 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. )

EFFECTIVE DATE: January 1, 2010 and applicable to conveyances on or after that date.

§ 115 — USE TAX TABLE

The act requires the DRS commissioner to include a use tax table on state income tax forms, showing the Connecticut use tax rate and the total taxes due for various amounts spent.

By law, someone who 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 must remit the equivalent use tax directly to DRS. Use tax is generally remitted along with personal income tax payments.

§ 116-118 — ESTATE AND GIFT TAX

Starting with deaths occurring and gifts made on or after January 1, 2010, this act (1) increases, from $2 million to $3. 5 million, the minimum value of an estate or gift subject to the estate and gift tax and (2) reduces marginal tax rates on estates and gifts valued at $3. 5 million or more by 25%, as shown in Table 6.

It also eliminates the so-called “cliff” in the tax. Under prior law, an estate or gift valued at $2 million or less was exempt while the full value of any estate or gift valued at more than $2 million was taxable. This structure produced a “cliff” in which a $1 increase in the value of a gift or estate from $2,000,000 to $2,000,001 or more increased its tax liability from zero to $101,700. The act eliminates the cliff by eliminating the requirement that, once an estate's or gift's taxable value exceeded the taxable threshold, the tax applied to its entire value. Instead, it applies the tax only to the marginal value over the threshold (see Table 6).

Table 6: Old and New Estate and Gift Taxes

VALUE OF

TAXABLE ESTATE OR GIFT

OLD TAX RATE

Deaths on or before

December 31, 2009

(Add cols. C & D)

NEW TAX RATE

Deaths on or after

January 1, 2010

(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

229,200

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 act 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.

Finally, the act allows a taxpayer a credit against gift taxes owed for gifts made on or after January 1, 2010, but only for taxes previously paid for other gifts also made on or after that date. (PA 09-8, September Special Session, expands the credit to include gift taxes paid on gifts made between January 1, 2005 and December 31, 2009 but specifies that the credit cannot exceed the gift tax imposed for gifts on or after January 1, 2010. )

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. (PA 09-8, September Special Session, changes this to apply the new filing deadline to estates of those who die on or after July 1, 2009. ) 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 act increases income taxes on 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 7 shows tax rates and brackets under the prior law and the act. (Note: The tax rates shown apply only to the taxable income in the applicable bracket, not to all of a taxpayer's income. )

Table 7: Old and New Income Tax Rates and Brackets

TAX RATES

CT TAXABLE INCOME

Married Filing

Jointly or Surviving Spouse

Single

Prior Law

The Act

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

Prior Law

The Act

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 act 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 and their maximum property tax credits.

Personal Exemption

Under prior law, the maximum personal exemption for single filers was scheduled to increase from $13,000 to $13,500 on January 1, 2009. It was also scheduled to rise in annual steps to $15,000 on January 1, 2012. The act 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 8. (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 8: Personal Exemptions for Single Filers

Tax Year(s)

Maximum Personal

Exemption

(AGI)

Personal

Exemption

Reduction

Threshold (AGI)

Prior Law

The Act

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 act 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 9 shows qualifying personal credit income ranges for single filers under prior law and the act.

Table 9: Personal Credits for Single Filers

Tax Year(s)

Qualifies for 1% to 75% Personal Credit (AGI)

Prior Law

The Act

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

Property Tax Credit

Finally, the act delays by three years scheduled increases in AGI ranges that allow single filers to qualify for property tax credits. By law, the maximum property tax credit is $500. Certain taxpayers qualify for a reduced credit or no credit depending on their AGI and filing status, with the maximum credit reduced by 10% for each $10,000 of AGI over the specified threshold. Under prior law, the AGI threshold at which a single filer's maximum property tax credit starts to be reduced was scheduled to increase annually over the four years from 2008 to 2012 from $56,500 to $64,500. This act delays each of these scheduled increases by three years as shown in Table 10.

Table 10: Maximum Property Tax Credits for Single Filers

Tax Year (s)

Maximum Property

Tax Reduction

Threshold (AGI)

Prior Law

The Act

2008

Through 2011

$56,500

2009

2012

58,500

2010

2013

60,500

2011

2014

62,500

2012 and after

2015 and after

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 act 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 plan and provide it to the Appropriations and Finance, Revenue and Bonding committee chairpersons by February 3, 2010.

§ 126 — TRANSFERS TO SPECIAL TRANSPORTATION FUND

The act 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. (PA 09—8, September Special Session (§ 41) changes the transfer amounts to $81. 2 million for FY 10, $126 million for FY 11 and FY 12, and $172. 8 million for FY 13 and subsequent years. )

§§ 127 & 128 — SCHOOL CONSTRUCTION BOND AUTHORIZATIONS

The act authorizes an additional $188. 35 million in GO bonds for local school construction projects and an additional $2. 6 million in such bonds for school construction interest subsidy grants. (PA 09-2, September Special Session (§§ 3 and 4), increases these authorizations by $488. 5 million and $9 million, respectively. )

§§ 129-132 — BONDS CONFORMING TO NEW FEDERAL SUBSIDY PROGRAMS

The act authorizes the State Bond Commission or a 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. The law already allowed 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 act's expanded representation authority for the commission applies to both state general obligation and special tax obligation bonds.

Starting July 1, 2009, the act 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.

The act's changes enable the state and municipalities to take advantage of the federal “Build America Bonds” (BABs) program authorized by the 2009 federal American Recovery and Reinvestment Act (ARRA) (see BACKGROUND).

§§ 133 & 134 — BONDING FOR TOWN AID ROAD (TAR) PROGRAM

The act allows the state to issue special tax obligation bonds to make payments to towns under the TAR Program. Under prior law, the state appropriated money for TAR. The aid must be used for (1) local road and bridge construction and repair; (2) improving dirt and other unimproved roads; and (3) emergency repairs for roads, bridges, and dams damaged by natural disasters.

The act also 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.

§§ 135-139 — SUPERIOR COURT FEE INCREASES

The act increases the fees for filing certain actions and motions with the Superior Court, as shown in Table 11.

Table 11: Superior Court Fee Increases

Action or Motion

Prior Law

The Act

Case in which the sole claim for relief is damages and the amount, legal interest, or property in demand is less than $2,500

$120

$175

Summary process, landlord and tenant, and paternity actions

120

175

Small claims case

35

75

Motion to transfer a small claims case to the regular docket

75

125

Motion to open, set aside, modify, or extend any Superior Court civil judgment in a housing matter

35

75

Motion to open, set aside, modify, or extend any Superior Court civil judgment in a small claims matter

25

75

Application from judgment creditor for enforcement of an unsatisfied judgment, including debts due from any financial institution to a judgment debtor

35

75

§§ 140-462 — STATE FEE INCREASES

The act raises many state fees according to the following general pattern. It:

1. increases all fees under $15 to at least $15;

2. doubles fees under $150;

3. increases fees between $150 and $1,000 by 25%; and

4. adds $250 to fees of $1,000 or more.

It also makes the following changes in DEP fees set by regulation: (1) doubles those set at less than $150; (2) increases those that were previously set between $150 and $1,000 by 25%, rounded up to the nearest $5; and (3) increases those of more than $1,000 by $250. (PA 09-8, September Special Session, makes additional changes in DEP's regulatory fees. )

Table 12 lists the act's fee increases, by agency. Agencies are in alphabetical order in the table and fees are listed in numerical order by section under each agency.

Table 12: State Fee Increases

(Note: Subsequent public acts reverse or otherwise change some of the fee increases passed in this act. Please refer to notes at the end of this table for amendments to the fee increases listed below. )

Act §

CGS §

Fee Description

Prior Law

The Act

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% and rounded up to the nearest $5

Fees less than $150 are doubled

   

140

1—212

Maximum fee to copy public records with hand—held scanner

$10

$20

ACCOUNTANCY BOARD

234

20—281c

CPA – certificate

75

150

234

20—281c

CPA – annual 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 within 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 > ˝ 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 education 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 [1]

ENVIRONMENTAL PROTECTION

396

22a—27j

Additional fee for municipal planning, zoning, wetlands, and coastal management applications (in addition to any other required fee)

$30 to Environmental Quality Fund (EQF)

$60 to General Fund (GF)

397

22a—50 (g)

Pesticide registration and renewal

$750

$940

(See below)

398

22a—54 (e)

Fee paid by landowner to apply pesticides by aircraft

$10

$20

398

22a—54 (f)

Supervisory certification as a commercial pesticide applicator

$225

$285

398

22a—54 (f)

Operational certification as a commercial pesticide applicator

$40

$80

398

22a—54 (f)

Certification as a private pesticide applicator

$50

$100

399

22a—54a

Fee paid by golf course owner for emergency spill response

$200

$250

400

22a—56 (c)

Annual registration fee to sell or distribute a restricted use pesticide

$60

$120

401

22a—66c (c)

Registration fee for pesticide application businesses

$120

$240

402

22a—66z

Permit for use of pesticide in state waters

$20

minimum

$40 minimum

404

22a—133v (e)

Examination fee for licensed environmental professionals (LEPs)

$188 to EQF

$235 to GF

404

22a—133v (f)

Annual license fee for LEPs

$338 to EQF

$425 to GF

404

22a—133v (h)

LEP registration fee

(apparently obsolete)

$225 to EQF

$285 to GF

405

22a—133x (e)

Fee for submitting environmental condition assessment form

$3,000

$3,250

406

22a—134e (b) (Transfer Act)

Form I filing fee

$300

$375

406

22a—134e (b)

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)

Form III filing fee where remediation costs $1 million or more

$34,500

$34,750

406

22a—134e (n)

Form III filing fee where remediation costs between $500,000 and $1 million

$30,000

$30,250

406

22a—134e (n)

Form III filing fee where remediation costs between $100,000 and $500,000

$21,000

$21,250

406

22a—134e (n)

Form III filing fee where remediation costs between $50,000 and $100,000

$6,750

$7,000

406

22a—134e (n)

Form III filing fee where remediation costs between $25,000 and $50,000

$4,500

$4,750

406

22a—134e (n)

Form III filing fee where remediation costs less than $25,000

$3,000

$3,250

406

22a—134e (o)

Form IV filing fee where remediation costs $1 million or more

$17,250

$17,500

406

22a—134e (o)

Form IV filing fee where remediation costs between $500,000 and $1 million

$15,000

$15,250

406

22a—134e (o)

Form IV filing fee where remediation costs between $100,000 and $500,000

$10,500

$10,750

406

22a—134e (o)

Form IV filing fee where remediation costs between $50,000 and $100,000

$3,375

$3,625

406

22a—134e (o)

Form IV filing fee where remediation costs less than $50,000

$3,000

$3,250

407

22a—150

Registration of x—ray devices (biennial)

$150

$190

416

22a—342

Permit for stream channel encroachment — no grade change or above ground structures

$375

$470

416

22a—342

Permit for stream channel encroachment — grade change but no above ground structures

$750

$940

416

22a—342

Permit for stream channel encroachment — grade change and above ground structures

$3,750

$4,000

417

22a—361 (a)

Dredging permit — less than 5,500 square feet

$525

(minimum)

$660

(minimum)

417

22a—361 (a)

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)

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)

Mooring area permit

$525

$660

418

22a—363c

Fee for certificate of permission under the dredging statutes

$300

$375

419

22a—372 (e)

Water diversion permit — between 50,000 and 500,00 gallons per day (gpd)

$1,800

$2,050

419

22a—372 (e)

Water diversion permit — between 500,000 and 2 million gpd

$3,750

$4,000

419

22a—372 (e)

Water diversion permit — more than 2 million gpd

$6,000

$6,250

419

22a—372 (e)

Water diversion permit (non—consumptive uses) where tributary watershed is one—half sq. mile or less

$1,800

$2,050

419

22a—372 (e)

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)

Water diversion permit (non—consumptive uses) where tributary watershed is at least 2 sq. miles

$6,000

$6,250

420

22a—379

Water diversion permit holder, consumptive use, annual fee

$750

$940

421

22a—409 (c)

Dam inspection fee

$525

$660

427

22a—449k

Registration fee, residential underground heating oil storage tank registered contractor

$750 to EQF

$940 to GF

427

22a—449k

Renewal fee, residential underground heating oil storage tank registered contractor

$375 to EQF

$470 to GF

433

22a—454 (a)

Annual fee for permit to transport hazardous waste

$500

$625

433

22a—454 (a)

Fee for permit to treat waste oil, petroleum, or chemical liquids

$14,000

$14,250

433

22a—454 (d)

Permit to operate a hazardous waste landfill or incinerator

$45,000

$45,250

433

22a—454 (d)

Permit to store or treat hazardous waste

$21,000

$21,250

433

22a—454 (d)

Permit to transfer hazardous waste if the hazardous waste is transferred from its original container

$10,500

$10,750

433

22a—454 (d)

Permit to transfer hazardous waste remaining in original container

$3,750

$4,000

433

22a—454 (d)

Application fee for hazardous waste facility to change status to generator

$100

$200

433

22a—454 (d)

Application fee for large quantity hazardous waste generator to change status to small generator

$50

$100

434

22a—454a

Fee for hazardous waste facility to submit closure/post closure plan

$3,750

$4,000

435

22a—454b

Annual fee for groundwater monitoring of hazardous waste facility

$750

$940

436

22a—454c (a)

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)

Annual fee for hazardous waste landfill, incinerator, storage, treatment or land treatment facility

$1,500

$1,750

437

23—61b (a)

Application fee for arboriculture license

$25

$50

437

23—61b (d)

Annual renewal fee for arboriculture license

$150

$190

440

26—27b

Migratory Bird Conservation Stamp

10

15

443

26—28

Resident firearms hunting license

14

28

443

26—28

Resident inland waters fishing license

20

40

443

26—28

Resident marine waters fishing license

10

30 [2]

443

26—28

One—day resident marine waters fishing license

n/a

15

443

26—28

Resident all waters fishing license

n/a

50

443

26—28

Resident combination inland waters and firearms hunting license

28

56

443

26—28

Resident combination marine waters sport fishing and firearms hunting license

n/a

50

443

26—28

Resident combination all—waters sport fishing and firearms hunting license

n/a

60

443

26—28

Resident combination all—waters sport fishing license and bow and arrow permit to hunt deer and small game

n/a

84

443

26—28

Resident firearms super sport license to fish in all waters and firearms hunting, 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

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

Resident trapping license

25

50

443

26—28

Resident junior trapping license fee for people under age 16

3

15

443

26—28

Junior firearms hunting license

3

15

443

26—28

Nonresident firearms hunting license

67

134

443

26—28

Nonresident inland waters fishing license

40

80

443

26—28

Nonresident inland waters fishing license for three consecutive days

16

32

443

26—28

Nonresident marine waters fishing license

15

60

443

26—28

Nonresident marine waters fishing license for three consecutive days

n/a

24

443

26—28

Nonresident all—waters fishing license

n/a

100

443

26—28

Nonresident combination license to firearms hunt and inland waters fish

88

176

443

26—28

Nonresident combination license to fish in all waters and firearms hunt

n/a

190

443

26—28

Nonresident combination license to fish in marine waters and firearms hunt

n/a

170

443

26—28

Nonresident trapping license

200

250

445

26—37

Replacement hunting, trapping, fishing, or combination license

7

15

446

26—39

License to use a pack of 10 or more hounds or beagles to hunt foxes or rabbits

35

70

447

26—40

Game breeder's license

21

42

448

26—42

Nonresident and resident license to buy raw fur produced in the state

42

84

448

26—42

License for agent of licensed resident fur buyers

28

56

449

26—45

Bait dealer's license

50

100

450

26—47

Nuisance wildlife control license

200

250

451

26—48

Regulated private shooting preserve permit

50

100

452

26—48a

Turkey permit

14

28

452

26—48a

Migratory game bird stamp

3

15

452

26—48a

Pheasant tags

14

28

452

26—48a

Salmon permit

28

56

452

26—48a

Permit to hunt wild turkey on state—owned or private land

14

28

453

26—49(b)

Regulated hunting dog training area permit

14

28

454

26—51

Permit to hold field dog trials

7

15

455

26—52

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

Permit to hold field dog trials on private land where liberated game birds, waterfowl, and pigeons may be shot

14

28

456

26—58

Taxidermy license

84

168

457

26—60

Scientific collector's (wildlife) permit

20

40

458

26—86a

Resident firearm deer hunting permit

14

28

458

26—86a

Nonresident firearm deer hunting permit

50

100

459

26—86c

Resident bow and arrow deer and small game hunting permit

30

60

459

26—86c

Nonresident bow and arrow deer and small game hunting permit

100

200

459

26—86c

Permit for 12 to 16—year—olds to bow and arrow hunt deer and small game

13

26

460

26—142a(c)

Resident license to take blue crab for commercial purposes

75

150

460

26—142a

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

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

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

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 10 lobster pots or any otter trawl, balloon trawl, beam trawl, sea scallop dredge or similar devices

225

285

460

26—142a

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

License to tend devices used to take American Shad

100

200

460

26—142a

Registration fee for pound net or similar device used to take finfish

225

285

460

26—142a

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

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

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

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

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

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

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

Registration for party, head, or charter boat used for fishing

250

315

460

26—142a

License to land finfish, lobsters, crabs (including blue crabs and horseshoe crabs), sea scallops, squid, or bait species

400

500

460

26—142a

Commercial fishing vessel permit

50

100

460

26—142a

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

Environmental tourism cruise vessel permit

50

100

461

26—149

Commercial hatchery license

65

130

462

New

Shellfish harvest fee — harvesting shellfish in state waters for wholesale or retail sale

n/a

$1 per bushel bag or equivalent [3]

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[4]

384

38a—11

Foreign company appointments

20

80 [5]

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

Casualty adjusters exam 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 of charter or articles of association

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 of condition

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 – annual fee

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

Apprenticeship program registration — individuals

25

50

368

31—22r

Apprenticeship program registration renewal — individuals

25

50

368

31—22r

Apprenticeship program registration — sponsoring company, for each participating apprentice

30

60

PUBLIC HEALTH

146

7—74

Certified copy of marriage or death certificate

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 physicians

450

565

181

20—11

Reexamination applications for physicians

450

565

182

20—12

Physician and osteopath, license by endorsement

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 permit

75

150

184

20—27

Chiropractic license

450

565

184

20—27

Chiropractic, license by endorsement

450

565

185

20—37

Natureopathy license

450

565

186

20—55

Examination fee – podiatry

450

565

187

20—57

Podiatrist, license by endorsement

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

Physical therapist license

225

285

189

20—70

Physical therapist assistant license

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, substance abuse counselor, license

150

190

192

20—74s

Alcohol and drug counselor, substance abuse 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 by endorsement

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 by endorsement

75

150

200

20—109

Dentist examination

450

565

201

20—110

Dentist, license by endorsement

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, license by endorsement

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 [6]

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

(This fee is split equally between the local authority and the state, so the act also increases the amount of revenue to each from $35 to $70. )

70

140

309

29—30

Permit to carry pistol or revolvers — 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 enforcement 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, keep, sell, or deal in 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 competency certificate – initial

100

200

325

29—357

Fireworks display competency certificate – renewal

150

190

325

29—357

Fireworks permit

50

100

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 (five—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

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 effecting fundamental changes

60

120

370

33—617

Foreign corporation license fee to transact business

225

285

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 effecting fundamental changes

60

120

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

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 of 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

25

50

373

34—112

Certificate of existence with changes

25

50

373

34—112

Certificate of existence — articles of organization

50

100

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 certificate of authority to transact business

60

120

374

34—413

Withdrawal of certificate of authority to transact business

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

20

40

374

34—413

Certificate of existence with changes

40

80

374

34—413

Certificate of existence reflecting amendments

60

120

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 certification

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 renewal

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 (UCC) filing an initial financing statement

25

50

385

42a—9—525

UCC – naming a debtor or any amendment to a filing

25

50

385

42a—9—525

UCC — copy of a statement or amendment

20

40

385

42a—9—525

UCC — 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

20

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: Totalizator for each contract

200

250

158

12—578

Gaming Policy: Vendor and totalizator 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 notary appointment replacement payable to town clerk

1

15

146

7—74

Birth registration, short form

5

15

146

7—74

Birth registration, long form

10

20

146

7—74

Certified copy of marriage or death certificate

10

20

Notes:

[1] PA 09-8, September Special Session (§ 43) repeals this increase, keeping the fee at $100.

[2] PA 09-8, September Special Session (§§ 22 & 28) repeals this increase, keeping the fee at $10.

[3] PA 09-8, September Special Session (§59) repeals this fee.

[4] PA 09-8, September Special Session (§ 30) increases the new fee from $80 to $100.

[5] PA 09-8, September Special Session (§ 30) sets this fee at $20 if the appointment is issued by a foreign insurer domiciled in a jurisdiction with a premium tax rate lower than Connecticut's.

[6] PA 09-8, September Special Session (§ 20) repeals this increase for licensed practical nurses, keeping the fee at $60.

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. (PA 09—6, September Special Session, (§ 60) makes education certificate and endorsement fee increases also effective on October 1, 2009. PA 09—8, September Special Session (§ 19), with the exception of several cigarette licenses issued by DRS, makes this act's increases in license renewal fees apply only to renewals of licenses that expire on or after October 1, 2009. That act (§ 40) also makes the increase in the attorney occupational tax noted above apply to calendar years starting on or after January 1, 2009).

DEP FUNDS AND ACCOUNTS ELIMINATED

The act eliminates a number of DEP funds and accounts and transfers the revenue from those accounts and funds to the General Fund. It also makes conforming changes. Table 13 lists the eliminated funds and accounts and their purposes.

Table 13: Eliminated DEP Funds and Accounts

(Note: Subsequent public acts restore some of the eliminated accounts. These changes are listed in notes at the end of the table. )

Act §

CGS §

Fund/Account Name

Purpose

394

15—155

Boating account [1]

Administering and enforcing boating safety laws

392, 513

22a—27k

Long Island Sound account [2]

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 UST) 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. Located in the Environmental Quality Fund.

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.

513, 482

14—21t

Wildlife Conservation account

Used for wildlife conservation, research, management, and acquiring wildlife habitat. Located in the Conservation Fund.

513

22a—27g

Environmental Quality Fund

Receives specified DEP fees

513

22a—27g

Environmental Quality account

Used to administer DEP's central office and environmental programs. Located in the Environmental Quality Fund.

513, 466

22a—27g (c)

Covered Electronic Recycler Reimbursement account

Used to carry out the electronic waste recycling program. Located in the Environmental Quality Fund.

513, 465

22a—27g (d)

Electronic Device Recycling Program account

Used to carry out the electronic waste recycling program. Located in the Environmental Quality Fund.

513

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.

513

22a—27h

Conservation account

Used to administer DEP's central office and for conservation and preservation programs. Located in the Conservation Fund.

513

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.

513

22a—27m

Air Emissions Permit Operating Fee account [3]

To administer Title V of the federal Clean Air Act Amendments of 1990

513

22a—27n

Connecticut Lighthouse Preservation account[4]

To preserve, protect and restore publicly accessible lighthouses on Long Island Sound

513, 478

22a—27o

Greenways account

Used for the Greenways capital grant and small grants programs (§ 23—101). Located in the Conservation Fund.

513, 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.

513, 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.

Notes:

[1] PA 09-8, September Special Session (§ 21) restores the boating account as a separate nonlapsing General Fund account.

[2] PA 09-7, September Special Session, (§§ 187-189) restores the Long Island Sound account as a nonlapsing account in the General Fund.

[3] PA 09-8, September Special Session, (§§ 33 & 34) restores the Air Emissions Permit Operating Fee account as a nonlapsing account in the General Fund.

[4] PA 09-7, September Special Session, (§§ 187-189) restores the Connecticut Lighthouse Preservation account.

EFFECTIVE DATE: October 1, 2009

CONFORMING AND OTHER CHANGES REGARDING DEP FUNDS AND ACCOUNTS

§ 393 — Clean Air Account

The act eliminates (1) the Clean Air Act account in the General Fund and (2) a requirement that the DEP commissioner, in consultation with the Department of Motor Vehicles (DMV) commissioner, submit an annual operating budget for the account (CGS § 1449b).

§ 394 — Fees for Numbering and Registering Vessels

The act requires all vessel (boats and watercraft) numbering and registration fees to be deposited in the General Fund, instead of allocating them for specific purposes, and eliminates a related reporting requirement. Connecticut law requires vessels to be registered and numbered by the DMV before launching (PA 09-8, September Special Session (§§ 21 & 37-38) restored many of the prior law's requirements for allocating boating fee revenue. )

§ 396 — Planning, Zoning, Coastal Management, and Wetlands Fees

The act doubles the additional fee on planning, zoning, coastal management, and wetlands applications (see Table 12). Under prior law, the additional fee was deposited in the Environmental Quality Fund. DEP was required to (1) use $2 for administrative costs; (2) use $19 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; and (3) deposit $9 in the Hazard Mitigation and Floodplain Management account. The act retains the $2 for administrative costs and requires the remainder to be deposited in the General Fund, eliminating the other special allocations (CGS § 22a - 27j).

§ 397 — Pesticide Registration and Renewal Fees

This act allocates all revenue from the pesticide registration and renewal fees to the General Fund, eliminating an allocation of $200 from each fee to the Environmental Quality Fund (CGS § 22a-50 (g)).

§ 403 — Environmental Remediation Costs

The act requires the costs of environmental remediation of sites on the hazardous waste disposal site inventory to be paid from available appropriations instead of the Emergency Spill Response account. As under prior law, such costs can also be paid from accounts authorized by two special acts (CGS § 22a-133f).

§ 408 — Greenhouse Gas Reduction Fees

Under prior law, the DEP commissioner could use up to 60% of the greenhouse gas reduction fee receipts to implement several programs, including greenhouse gas reduction and air pollution control. The act 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 (CGS § 22a-201c).

§ 409 — Activities Eligible for Payment from the Solid Waste Account

The act requires the cost of testing a resources recovery facility, or any other activity eligible for payment from the Solid Waste account, to be paid instead from the General Fund. Under the act, as under prior law, the facility owner is not liable for those costs (CGS § 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 and to pay for the required tests. This act requires the testing costs to be paid from the General Fund rather than the Solid Waste account. As under prior law, the facility owner must pay any testing costs the state does not pay.

The law also requires the DEP commissioner to reimburse facility owners for preoperational ambient air or ambient environmental monitoring tests the study requires. This act eliminates the requirement that the commissioner pay reimbursements from the Solid Waste account.

§ 422 — Commercial Underground Storage Tank Inspection Fee

Under prior law, the fee to inspect commercial underground storage tanks (USTs) was $100 per tank, imposed no more than once every five years. The fee was imposed on underground storage facilities that notifies the commissioner according to regulation. Starting October 1, 2009, the act requires UST facilities to notify the commissioner annually on a form she prescribes, including the $100 fee with the notice, thus making the fee an annual one. (PA 09-8, September Special Session (§ 17) delays the effective date of the change to October 10, 2009 and specifies that the fee is for the notification, not the inspection. )

The act exempts the following from the fee:

1. farm or residential tanks of 1,100 gallons or less used for storing motor fuel for noncommercial purposes;

2. tanks used for storing heating oil for use on the premises where they are 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. storage tanks located in underground areas, including basements, cellars, mine working drifts, shafts, or tunnels, if the tank is located above the floor surface (CGS § 22a-449 (e)).

§§ 423 & 424 — UST Petroleum Clean-Up Program

The act eliminates the USTPetroleum Clean-Up account, replacing it with a UST Petroleum Clean-Up program, funded with available appropriations. Under the act, money from the program must be used for the same purposes as the account, e. g. , to reimburse responsible parties for (1) various costs associated with remediating releases and suspected releases and (2) claims for bodily injury, property damage, and damage to natural resources.

The act eliminates a $2 million annual allocation from the account to DEP for administrative costs.

The act also 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.

Finally, the act eliminates the Pay for Performance subaccount, which reimbursed commercial UST owners who achieve certain results.

§§ 424 & 426 — UST Petroleum Clean—Up Review Board

The act 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 act requires (1) the payments to be made from available resources and (2) certain applications to be filed with the review board rather than the clean-up account.

Under prior law, the attorney general could sue in Superior Court to recover money from UST owners in certain circumstances, with the costs of such recovery actions initially paid from the UST Clean-Up account. The act instead requires the initial costs to be paid from available resources.

The act also requires the DEP commissioner to use available resources to prevent or abate pollution resulting from a spill in certain circumstances instead of allowing her to use up to $1 million from the UST Clean-Up account for such purposes (CGS § 22a-449f).

§ 427 — Residential Underground Heating Oil Storage Tank Contractor Registration

The act expands residential UST contractor registration requirements. Prior law required only those contractors whose work would be reimbursed under the Residential UST Clean-Up subaccount to register. The act eliminates the subaccount and requires all such contractors to register. It increases registration and renewal fees for UST contractors (see Table 12) and requires revenue to go to the General Fund instead of the Environmental Quality Fund.

§ 428 — UST Inspection Costs

The act requires the cost of certain UST inspections and services to be paid from available resources instead of the residential UST subaccount, which it eliminates (CGS § 22a-449l).

§ 430 — Reimbursement for Eligible UST Costs

The act requires owners to submit requests for reimbursement for eligible costs under the residential UST program from available resources, rather than the residential UST subaccount, which it eliminates. Since the reimbursement application deadline was December 31, 2001, this change has no effect (CGS § 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 act requires these fees to be deposited in the General Fund rather than the Environmental Conservation Fund.

§ 439 — Marine Waters Fishing License — Conforming Changes

The act makes technical changes in the statute dealing with fishing, hunting, and trapping licenses to conform to new requirements for a marine waters fishing license enacted in PA 09-173.

§§ 440-442 — Connecticut Migratory Bird Conservation Stamp

The act 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 the stamp while hunting or taking waterfowl (and the hunter must have signed the stamp face in ink).

By law, the commissioner may allow the stamp to be reproduced and marketed as prints and other related artwork. Under prior law, the funds generated from the marketing and sale of the stamps had to be deposited in a separate Migratory Bird Conservation account, which was maintained by the treasurer as part of the Conservation Fund. The act eliminates the account and requirement, thus sending stamp revenue to the General Fund.

The act also eliminates a restriction allowing funds credited to the Migratory Bird Conservation account to be used only 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, procurement, and sale of the prints and related artwork.

Finally, the act eliminates the responsibility of the Citizens' Advisory Board for the Connecticut Migratory Bird Conservation Stamp Program to advise the DEP commissioner on the use of funds that the stamp and associated art product sales generate. The board retains its role in advising the commissioner on the design, production, and procurement of the stamp.

§§ 443 & 444 — Hunting and Fishing License Renewals

The act requires all hunting and fishing licenses to expire annually on December 31, except for the two nonresident/three-consecutive-day licenses, which expire after three days, and one one-day resident marine fishing license, which expires the same day it is issued. It also requires the free sport fishing and hunting license for eligible people over age 65 to be renewed annually, eliminating lifetime licenses for such people.

§ 462 — Shellfish Harvest Fee

The act creates a shellfish harvest fee for anyone harvesting shellfish 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. The warrant 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.

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 to the owner or owners. All fees, costs, and interest collected must be deposited in the General Fund. (PA 09-8, September Special Session, repeals the fee and its associated requirements. )

§ 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 per day for subsequent violations, on those who illegally apply, advertise, or solicit to apply pesticides. The act 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 act requires all such payments to be made to the General Fund rather than the Environmental Quality Fund.

§ 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. The act requires 25% of the fee revenue to be deposited in the General Fund rather than the Environmental Quality 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

The act eliminates the requirement that any funds over $600,000 received from the sale of wood, timber, and other products derived from publicly owned woodlands be deposited in the Conversation Fund and used to support forestry programs.

§ 470 — Forest Practitioner Certification

The law allows the commissioner to prescribe fees by regulation to defray the costs of administering examinations to certify commercial forest practitioners. The act 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 act eliminates a requirement that she deposit these rents into the Maintenance, Repair and Improvement account, which the act eliminates.

§ 472 — Fines for Illegal Hunting

The act requires fines for 3rd and 4th degree negligent hunting to be deposited in the Criminal Injuries Compensation Fund rather than the Conservation Fund.

§ 474 — Dioxin, Mercury, and Metals Testing

The act 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 (CGS § 22a-191a (a)).

§§ 475 & 476 — Safe Boating and Personal Watercraft Fees

The act eliminates a requirement that fees from boating and watercraft safety courses go to the Conservation Fund's nonlapsing boating account to support various state and local boating expenses and programs. The act eliminates the Conservation Fund, sending these fees to the General Fund.

§ 479 — Marine Dealer Registration Numbers Fees

PA 09-105 allows the DEP commissioner to adopt regulations for marine dealers (including yacht brokers), engine manufacturers, and surveyors and establish fees for each marine dealer registration number issued. This act eliminates PA 09-105's requirement that the fees go to the Conservation Fund's boating account.

§ 480 — UST Petroleum Clean-Up Account Review Board Authority

Under prior law, no determination of fact or law by the UST Petroleum Clean-Up Account Review Board affected the DEP or public health commissioners' authority to (1) issue orders to prevent or abate pollution or potential pollution or (2) provide potable drinking water. The act eliminates the reference to the account review board. It is not clear if this permits the remaining review board, the UST Petroleum Clean-Up Review Board, to make determinations that affect these DEP or public health department decisions (CGS § 22a-449i).

§ 481 — Provision of Potable Drinking Water

The act eliminates the DEP commissioner's authority to pay for short—term provision of potable drinking water to homes and schools affected by groundwater pollution from the Emergency Spill Response account. Instead, it requires the commissioner to pay for the drinking water from available appropriations (CGS § 22a-471 (a)).

By law, the costs of providing a long-term drinking water supply, and of an engineering report substantiating the need for it must be paid from the Emergency Spill Response account or bond proceeds authorized for these purposes. The act eliminates the reference to the account, but continues to require these costs to be paid from the bond proceeds.

The law allows the commissioner to provide grants to towns that provide potable drinking water. Prior law allowed the commissioner to pay for the grants from the Emergency Spill Response account or from bonds authorized for that purpose. The act eliminates the Emergency Spill Response account alternative and instead requires that grants be funded either from available appropriations or authorized bond funds (CGS § 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 act the grant must be funded either from available appropriations or the bond proceeds.

§ 482 — Wildlife Conservation License Plates

The act eliminates (1) the Wildlife Conservation account controlled by the OPM secretary and (2) a requirement that the DMV commissioner deposit $35 of the $50 charged for wildlife conservation number plates into the account.

§ 483 — Grants to Municipalities from the Hazard Mitigation and Floodplain Management Program

The act requires the DEP commissioner to reimburse municipalities for costs they incur in reducing or eliminating risks to life and property from flooding, high winds, and wildfires from available appropriations instead of from the Hazard Mitigation and Floodplain Management account.

§ 484 — Seedling and Seedling Stock Proceeds

The act requires state proceeds from selling seedling, seedling stock, all reimbursements from state agencies, and federal government subsidies to be deposited in the General Fund rather than the Conservation Fund.

§ 513 — Miscellaneous and Conforming Changes

In addition to the accounts and funds it eliminates, the act also eliminates:

1. a requirement that the revenue services commissioner deposit $3 million from motor boat fuel sales to the Conservation Fund, with $250,000 going to the boating account and $2 million to the fisheries account, of which $75,000 goes to UConn for the Long Island Sound councils (CGS §12-460a);

2. a requirement that the DEP commissioner submit an annual report on vessel registration fees (CGS §15-155a) (PA 09-8, September Special Session, reenacts this provision (§ 21));

3. a requirement that revenue from the vessel registration fees be distributed according to a specific formula (PA 09-8, September Special Session, reenacts this provision (§21)) (CGS § 15-155b); and

4. a requirement that $3 million annually be credited to the UST Petroleum Clean-Up account from the petroleum products gross earnings tax (CGS § 22a-44).

§§ 485-504 — REVENUE ESTIMATES

The act adopts revenue estimates for FY 10 and FY 11 for appropriated state funds, as shown in Table 14. (PA 09-8, September Special Session (§§ 55-58) alters the FY 10 estimates for the General Fund and the FY 10 and FY 11 estimates for the Special Transportation Fund. See notes to Table 14. )

Table 14: Revenue Estimates for FY 10 and FY 11

Fund

FY 10

FY 11

General Fund

$17,375,400,000 [1]

$17,591,900,000 [2]

Special Transportation Fund

1,106,500,000 [3]

1,173,200,000 [4]

Mashantucket Pequot & Mohegan Fund

61,800,000

61,800,000

Soldiers, Sailors and Marines' Fund

3,000,000

3,000,000

Regional Market Operation Fund

1,000,000

1,000,000

Banking Fund

22,100,000

20,600,000

Insurance Fund

25,700,000

26,700,000

Consumer Counsel and Public Utility Control Fund

24,600,000

25,200,000

Workers' Compensation Fund

22,700,000

23,100,000

Criminal Injuries Compensation Fund

3,200,000

3,500,000

Notes:

[1] PA 09-8, September Special Session (§ 485) increases this estimate to $17,372,400,000.

[2] PA 09-8, September Special Session (§ 495) increases this estimate to $17,596,800,000.

[3] PA 09-8, September Special Session (§ 486) increases this estimate to $1,115,700,000.

[4] PA 09-8, September Special Session (§ 496) increases this estimate to $1,181,700,000.

§§ 505 & 506 — ADDITIONAL FUNDS CARRIED OVER TO FY 10

Instead of allowing them to lapse on June 30, 2009, the act carries over the following unspent funds from FY 09 and makes them available for the same purpose in FY 10: (1) $500,000 of the amount appropriated to the Labor Department for the mortgage crisis job training program and (2) the unspent balance of an appropriation to the DECD for Home CT.

§ 507 — FUEL OIL CONSERVATION FUND BALANCE

By law, any balance remaining in the Fuel Oil Conservation account at the end of each fiscal year must be transferred to the General Fund. The act overrides the statute to require that unspent money in the account as of June 30, 2009 remain in the account and continue to be available during FY 10 for the account's purposes. The account pays for heating oil conservation and energy efficiency programs. It is funded from a share of any increase in petroleum products gross earnings tax revenue the state receives compared to its 2006 revenue from that tax.

§ 508 — JUDGE'S RETIREMENT FUND

The act limits the state's annual contributions to the Judge's Retirement Fund in FY 10 and FY 11 to the amounts budgeted in the act. It overrides a law setting the state's required annual contribution at the actuarially determined normal cost for current service plus the amount required for a 40-year amortization of past service unfunded liabilities.

§§ 509 & 510 — FUNDING DIRECTIVES

The act earmarks the following annual amounts for FY 10 and FY 11:

1. up to $25,000 per year of DECD's annual appropriation for Main Street Initiatives to the Ansonia Nature and Recreation Center and

2. up to $75,000 per year of DSS' appropriation for Nutrition Assistance to the Manchester Area Conference of Churches Food Pantry.

§ 511 — USE OF FUTURE BUDGET SURPLUSES

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 act 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's obligations under the act's securitization plan.

§§ 512 & 513 — REPEALERS

The act repeals statutes:

1. concerning CCCT's powers and duties relating to films and digital media (CGS §§ 10-417 and 418);

2. requiring the DRS commissioner to deposit certain tax revenue in the Conservation Fund (CGS § 12-460a) and the UST Petroleum Clean—up account (CGS § 22a—449b);

3. requiring annual reports on the Emergency Spill Response account and its expenditures (CGS §§ 22a-451a and 22a-451b); and

4. establishing fees for numbering boats and allocating the resulting revenue to the boating account and to municipalities and requiring the DEP commissioner to submit an annual report on the account to the comptroller. (CGS §§ 15-155a and 155b) (PA 09-8, September Special Session, (§ 21) reenacts these provisions. )

The act also repeals statutes establishing the following funds and accounts within DEP:

1. Wildlife Conservation account (CGS § 14-21t),

2. Environment Quality Fund (CGS § 22a-27g),

3. Conservation Fund (CGS § 22a-27h),

4. Long Island Sound account (CGS § 22a-27k),

5. Greenways account (CGS § 22a-27o),

6. Hazard Mitigation and Floodplain Management account (CGS § 22a-27q),

7. Solid Waste account (CGS § 22a-233), and

8. Air Emissions Permit Operating Fee account (CGS § 22a-27m) and the Connecticut Lighthouse Preservation account (CGS § 22a-27n). (PA 09-8 September Special Session (§§ 33 & 34) restores the former and PA 09-7, September Special Session (§§ 187-189) restores the latter as separate General Fund accounts. )

EFFECTIVE DATE: October 1, 2009, except for the repeal of the CCCT's film and digital media powers and duties, which is effective on passage.

BACKGROUND

Related Acts

This act amends the following regular session acts: PA 09-105, PA 09-86, and PA 09-229. It also adopts additional language to conform to changes made by PA 09-173.

This act was subsequently amended by the following public acts passed in the September 2009 Special Session: PA 09-2, PA 09-5, PA 09-6, PA 09-7, and PA 09-8.

Real Estate Conveyance Tax

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 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.

Build America Bonds

Under the program, the federal government subsidizes debt service costs on taxable bonds (known as Build America Bonds or BABs) issued by state and local governments between February 17, 2009 and December 31, 2010. The 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 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. The second gives the subsidy to the issuer rather than the bondholder.

OLR Tracking: JSL: JKL/VR/RP/JR/etc: VR: df