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TABLES AND CHARTS

TOURISM DISTRICTS

Conn. Gen. Stat. §32-305 provides for the funding of 11 tourism districts and five related entities.  All of Connecticut’s 169 municipalities are participants in this program.   A portion of the $66.7M in room occupancy tax collections are distributed to the tourism districts and related entities based upon a statutory formula. 

The amounts remitted to the 11 tourism districts and related entities are computed based upon the following considerations, and are allocated to the district in which the municipality is located: 

1.5% of the gross receipts from hotel room rentals in towns with populations of less than 65,000; 

3.5% of the gross receipts from hotel room rentals in towns with populations of 65,000 but less than 75,000.  Also, the receipts of the town with the most tourist attractions will be computed at this percentage; and 

4.5% of the gross receipts from hotel room rentals in towns with populations of 75,000 or more. 

The monies are used to promote tourism at the state and regional levels.  A listing of the tourism districts and entities is as follows:

GREATER FAIRFIELD
Bridgeport-Darien-Easton-Fairfield-Greenwich-Monroe-
New
Canaan-Norwalk-Stamford-Stratford -Weston-Westport-Wilton

GREATER WATERBURY
Beacon Falls-Middlebury-Naugatuck-Oxford-Seymour-
Thomaston-Waterbury-Watertown-Wolcott

GREATER NEW HAVEN
Ansonia-Bethany-Derby-East Haven-Hamden-Milford-New Haven-North Branford-
North Haven-Orange-Prospect-Shelton-Trumbull-West Haven-Woodbridge

CONNECTICUT VALLEY
Branford-Chester-Clinton-Cromwell-Deep River-Durham-East Haddam-East Hampton- Essex-Guilford-Haddam-Killingworth-Madison-Meriden-Middlefield-Middletown-
Old
Saybrook-Portland-Wallingford-Westbrook

SOUTHEASTERN CONNECTICUT
Bozrah-Colchester-East Lyme-Franklin-Griswold-Groton-Ledyard-Lisbon-Lyme-Montville-
New London-North Stonington-Norwich-Old Lyme-Preston-Salem-Sprague
  -Stonington-Voluntown-Waterford

LITCHFIELD HILLS
Barkhamsted-Bethlehem-Bristol-Canaan-Colebrook-Cornwall-Goshen-Hartland-Harwinton-
Kent-Litchfield-Morris-New Hartford-New Milford-Norfolk-North
Canaan-Plymouth- Roxbury-Salisbury-Sharon-Southbury-Torrington-Warren-Washington-Winchester-Woodbury

CENTRAL CONNECTICUTBerlin-Cheshire-New Britain-Plainville-Southington

GREATER HARTFORD
Andover-Avon-Bolton-Burlinton-Canton-East Hartford-Ellington-Farmington- Glastonbury-Hartford-Hebron-Manchester-Marlborough-Newington-Rocky Hill-
Simsbury-South Windsor-Tolland-Vernon-West Hartford-Wethersfield

NORTHEAST CONNECTICUTAshford-Brooklyn-Canterbury-Chaplin-Columbia-Coventry-Eastford-Hampton-
Killingly-Lebanon-Mansfield-Plainfield-Pomfret-Putnam-Scotland-Sterling-Thompson-
Union-Willington-Windham-Woodstock

HOUSATONIC VALLEY
Bethel-Bridgewater-Brookfield-Danbury-New Fairfield-Newtown-
Redding-Ridgefield-Sherman

CONNECTICUT NORTH CENTRAL
Bloomfield-East Granby-East Windsor-Enfield-Granby-Somers-Stafford-
Suffield-Windsor-Windsor Locks

The statutes also provide for the funding of the following entities: 

Capital City Economic Development Authority (90% of the amount attributable to room occupancy tax receipts from sales in Hartford); 

Greater Hartford Arts Council  (10% of the amount attributable to room occupancy tax  receipts from sales in Hartford); 

New Haven Coliseum Authority (75% of the amount attributable to room occupancy tax receipts from sales in New Haven) 

Stamford Center for the Arts (75% of the amount attributable to room occupancy tax receipts from sales in Stamford); and 

Maritime Center Authority (75% of the amount attributable to room occupancy tax receipts from sales in Norwalk.)


The following table reflects all amounts paid to the tourism districts and related entities based on hotel occupancies for the period July 1, 2001 through June 30, 2002, as compared to payments made for the period July 1, 2000 through June 30, 2001:
District and/or Entity: FY 2000-01 FY 2001-02
Greater Fairfield $1,863,226.63 $1,501,596.44
Greater Waterbury 566,291.58 421,204.02
Greater New Haven 1,134,099.39 1,023,103.31
Connecticut Valley District 767,066.90

716,245.33

Southeastern Connecticut

1,888,496.85

1,888,496.85
Litchfield Hills District 408,618.69 348,365.18
Central Connecticut 160,851.20 148,620.14
Greater Hartford Tourism District

1,095,387.97

1,011,169.30
Northeast Connecticut Visitors District 112,023.57 112,023.57
Housatonic Valley District 1,201,652.42 1,033,250.46
Connecticut North Central Tourism Bureau 737,969.81 700,086.84
Greater Hartford Arts Council 161,240.65 139,837.15
New Haven Coliseum Authority 826,341.47 786,353.50
Capital City Economic Development Authority 1,452,793.48 1,258,534.76
Norwalk Maritime Center Authority 825,140.23 742,480.47
Stamford Center for the Arts

2,496,999.18

1,893,055.27

Total Payments $15,698,200.02 $13,724,422.59

2001 Conn. Pub. Acts 6, June Special Session, caps allocations to the tourism districts at the amounts received for fiscal year ending June 30, 2001.  The balance of funds not   allocated will be transferred to the General Fund.  Effective for fiscal year ending June 30, 2002 and thereafter, these amounts will be segregated from room occupancy gross receipts and allocated to the following entities:  Connecticut Historical Society $40,000; Department of Economic & Community Development $50,000; Connecticut Commission on the Arts $50,000; Connecticut Historical Commission/Historical Resource Inventory $30,000; Central Tourism Account $500,000; and Connecticut Film, Video and Media Office $400,000.  Disbursements to the tourism districts for the 2001-02 fiscal year exceeded the cap imposed under 2001 Conn. Pub. Acts 6, June Special Session, by $145,798.71.  Therefore, $145,798.71 of money that would have gone to the districts was retained in the General Fund.  

The amounts received by the related entities (Greater Hartford Arts Council, New Haven Coliseum Authority, Capital City Economic Development Authority, Norwalk Maritime Center Authority, and Stamford Center for the Arts) will not be affected by the legislative change in 2001 Conn. Pub. Acts 6, June Special Session. 


PENALTY AND INTEREST RECEIPTS 

Failure to pay taxes and file tax returns in a timely manner results in a penalty to the taxpayer of $50.  If the taxpayer is subject to a penalty for late payment, the late filing penalty is not applicable.  The penalty for late payment of the tax is $50 or 10% of the tax due, whichever is greater.  The penalty for the Personal Income Tax is 10% of the balance due.  The penalty for the late payment of Sales and Use taxes is 15% of the amount due, or $50, whichever is greater. The penalty for failure to pay the use tax with the CT-1040/1040EZ income tax returns is 10%, reduced from 15%, to parallel the rate for the income tax. 

Interest is also charged on any amount of tax due that is not paid on or before the due date.  Interest is charged on a monthly basis at a rate of 1% per month or 12% annually. 

The charts below reflect total penalty and interest revenue paid for the past three fiscal years, and the breakdown by major tax type for the same fiscal years, respectively.

Penalty and Interest Revenue
All State Taxes

(in Millions)

Fiscal Year

Combined
Penalty & Interest

Penalty Interest
1999-00 61.1 14.5 46.6
2000-01 69.7 15.7 54.0
2001-02 59.6 14.1

45.5

Penalty and Interest Revenue
By Major Tax Source

(in Millions)

Tax Type FY 1999-00

FY 2000-01

FY 2001-02
Corporation Tax Penalty $   0.6 $   0.8

$   0.4

Interest 18.8 16.2 21.6
Income Tax Penalty 6.2 7.1 7.2
Interest 8.4 11.9 7.4
Sales & Use Taxes

Penalty

5.7 5.8 5.2
Interest   15.9 16.2 13.9


TAX REFUNDS  

The Department of Revenue Services issues refunds to taxpayers when an overpayment of tax liability has been made.  The refund is charged to the fund to which such tax, penalty or interest was previously credited.  Due to statutory allowances, refunds for Motor Fuel Taxes are allowed in certain cases involving fuel sold to a Connecticut motorbus company or a company engaged in livery service. 

Refunds of the Personal Income Tax owed to any person or entity with a debt obligation to the state may be withheld to offset the outstanding debt.  There were 1,901 offsets in Fiscal Year 2001-02, totaling $1,266,040. 

Listed below are the refund amounts by tax type, and the total amount of taxes refunded for
Fiscal Years 2000-01 and 2001-02.

AMOUNT OF TAXES REFUNDED

TAX TYPE

FY 2000-01

FY 2001-02

Income Tax

$513,886,992

$ 581,084,230
Corporation Business 162,261,294 202,402,817
Corp. R&D Credit Buyback 0

21,932,908

Sales & Use 24,706,805 20,347,682
Succession Tax

21,713,630

10,649,547
Motor Fuel 5,814,229 5,824,932
Petroleum Companies 436,388 3,333,864
Real Estate Conveyance 69,792 2,822,111
Foreign Insurers 4,011,602

2,372,524

Cigarettes 610,727 1,836,587
Motor Carrier 1,566,369

1,743,729

CT Estate Tax

661,006

1,700,277

Domestic Insurers

2,574,737

1,431,278
Health Care Centers 2,309,544 1,081,185
Hospital Gross Earnings 290,730 872,745
Gift Tax 831,653 872,427
Tobacco Distributor

*

719,249

Unrelated Business Income

324,185

387,246

Controlling Interest * 270,593
Room Occupancy 220,529

258,987

Special Motor Fuel

171,358

207,781
Admissions, Dues & Cabaret

1,964,888

30,737
Occupational

19,149

25,245

Gas Companies

*

18,672

Alcoholic Beverages 14,894

17,617

Miscellaneous 430,547

22,433

Total

$744,891,048

$862,267,403

  * Included in Miscellaneous



COMPARATIVE SUMMARY OF RETAIL SALES AND
TAX RECEIPTS BY TOWN
FISCAL YEARS ENDING JUNE 30, 2001 AND 2002


NATIONWIDE COMPARISON OF TAX RATES


2001-02 ANNUAL REPORT

DEPARTMENT OF REVENUE SERVICES
25 SIGOURNEY STREET
HARTFORD, CONNECTICUT 06106

www.drs.state.ct.us

PREPARED BY: RESEARCH UNIT

Susan B. Sherman
Ernest Adamo
Dianna J. Aniello
Michael J. Galliher
Kristen M. Reynolds