Connecticut State Department of Revenue Services

Bulletin #4

Taxpayers' Information Service
9/4/1980

Litter Control and Recycling Fund Assessment
Connecticut General Statutes S22a-84

This Bulletin is obsoleted by AN 94-6

The purpose of this assessment is to reduce litter and to recover and recycle waste materials with the consequent conservation of resources designed to promote and maintain the environmental quality and public health and welfare of Connecticut citizens.

(a) The following persons are required to file:

(1) All Manufacturers
(2) All Wholesalers
(3) All Distributors
(4) The below-enumerated retail establishments:

(A) Grocery Stores and Supermarkets
(B) Take-out or Fast Food Establishments
(C) Retail Liquor Establishments
(D) Restaurants, Taverns, Cafes, Hotels and Motels
(E) Service Stations and Auto-Related Businesses
(F) Drugs and Sundries Stores

(b) All persons required to file a return and make payment of the assessment must register with the Department of Revenue Services on forms prescribed by the Commissioner.

(c) The assessment return and payment are due on or before the first day of February for the period of the next preceding calendar year. The first return and payment is due on or before February 1, 1981 for calendar year 1980.

(d) The rate of assessment shall be as follows:

(1) Manufacturers, wholesalers or distributors, with employees in this state, of:

(A) glass, metal, plastic or fiber containers of five gallons or less;
(B) beer;
(C) soft drinks;
(D) liquor;
(E) newspapers;
(F) magazines;
(G) household paper or paper products; and
(H) auto and truck tires or parts:

Number of Employees
Annual Assessment
1-19
$ 75.00
20 - 49
300.00
50 - 99
900.00
100 - 499
3,000.00
500 - 999
6,000.00
1,000 and over
9,000.00

(2) All other manufacturers, wholesalers and distributors:

Number of Employees
Annual Assessment
1-19
$ 25.00
20 - 49
100.00
50 - 99
300.00
100 - 499
1,000.00
500 - 999
2,000.00
1,000 and over
3,000.00

(3) Retail establishments in the following categories making sales:

Type of Establishment Annual Sales Per Location Annual Assessment
(A) Grocery Stores and Supermarkets
---
Assessment of $10.00 per $100,000 or part thereof of annual sales per location. Minimum assessment $25.00
(B) Take-out or Fast Food Establishments $ 0 - 199,999

200,000 - 499,999

500,000 - 999,999

1,000,000 and over

$25.00 per location

100.00 per location

200.00 per location

300.00 per location

 
(C) Retail Liquor Establishments $ 0 - 199,999

200,000 - 399,999

400,000 and over

$25.00 per location

100.00 per location

300.00 per location
(D) Restaurants, Taverns, Cafes, Hotels and Motels
---
$ 25.00 per location
(E) Service Stations and Auto-Related Businesses
---
$ 35.00 per location
(F) Drugs and Sundries Stores
---
$ 50.00 per location

(e) Definitions:

  • "Location" is each and every separate and distinct establishment which is subject to the assessment. For example, X Corporation owns three restaurants. Each restaurant is a location. X Corporation can file one return reporting the separate assessment for all three locations. "Location" shall include any division or department even though it is a part of a larger business operation provided it is separate from such other operation physically, operationally, or on its books and records. For example, a liquor establishment in a department store would file a single return; the department store would not constitute a retail establishment subject to the Litter Control and Recycling Fund Assessment.
  • "Employees" mean the average number of employees employed in this state during the calendar year as shown on reports to the Labor Department.
  • "Sundries Stores" mean those establishments which sell a variety of merchandise and do not fall within the above-enumerated retail categories, and include stores which sell tobacco products, patent medicines, newspapers, magazines, toiletries, stationery, and other similar items.
  • "Auto-related businesses" mean and include auto parts stores, tire recappers and retailers, car washes, auto body shops, repair garages, new and used car dealers, and parking lots and garages.
  • "Take-out and Fast Food Establishments" mean and include eating establishments selling prepared food, including but not limited to drive-ins, refreshment stands, fish and chip places, fried chicken places, pizzerias; food and drink concessions; food and drink concessions or similar facilities in amusement parks, bowling alleys; clubs, drive-in theaters, industrial plants, race tracks and shore resorts; and lunch carts, mobile canteens or similar vehicles.

Questions and answers:

1. Q. Who is required to file and pay the assessment?

A. All businesses listed in Section (a) of this bulletin.

2. Q. Are businesses required to register with the Department of Revenue Services?

A. Yes, all businesses required to pay the assessment must register with the department on or before December 1, 1980.

3. Q. When is the first return and assessment due?

A. The return must be filed with the payment of the assessment on or before the first day of February 1981 and each year thereafter.

4. Q. How is the assessment computed?

A. The computation varies depending upon type of business as outlined in Section (d). Assessment on manufacturers is based on the average number of employees in Connecticut. Retail Establishments compute their assessment based on either their annual sales and/or number of locations in the state.

5. Q. What is meant by location?

A. Each place of business will be considered to be a separate location.

Example #1: "A" owns three restaurants in various parts of the city or state. Each restaurant would be considered a separate location.

Example #2: A large retail establishment has a clothing, furniture, drug, and liquor department. Each department will be considered a separate location. Assessments will be paid by the liquor department based on annual sales and the drug store ($50).

6. Q. Is a tenant or concessionaire in a department store where the tenant or concessionaire operates a business subject to the litter control assessment obligated to register and file a return?

A. Yes, the tenant or concessionaire must report as a separate location each place at which it does business, whether or not it is part of a larger establishment.

7. Q. An Insurance Company operates its own Printing Establishment. Is it subject to the assessment as a manufacturer?

A. Yes. The Printing Establishment is engaged in manufacturing. The assessment will be computed based on the number of employees attributable to the printing operation.

8. Q. How is the number of employees computed?

A. The average number of Connecticut employees as reported to the Connecticut Labor Department can be used as a basis for computing the number of employees in this state.