The bottle deposit system works as follows:
- The following beverages are subject to a bottle deposit: beer, carbonated soft drinks(including mineral waters and soda waters) and noncarbonated beverages (which means water, including flavored water, nutritionally enhanced water, and any beverage that is identified through the use of letters, words or symbols on such beverage's product label as type of water, but excluding juice and mineral water).
- Each retailer pays the beverage container distributor $.05 for each beverage container delivered.
- The consumer, in-turn, pays the retailer $.05 for each beverage container he or she purchases from the retailer.
- The retailer or redemption center pays the consumer $.05 for each container returned by the consumer.
- The distributor then reimburses the retailer or redemption center $.05 for each beer, carbonated soft drink and noncarbonated beverage container plus a handling fee of $.015 for each beer container and $.02 for each carbonated soft drink and noncarbonated beverage container returned.
- The distributor pays the State of Connecticut $.05 for each unclaimed deposit.
Line 1 – Enter beginning balance in the special account as of the first day of the quarter, but in no event shall this amount be less than zero. If the ending balance for the immediately preceding quarter's report was less than zero, a zero should be entered on this line.
Lines 2a, 2b, and 2c: – For each month during this quarter, enter the amount deposited into the Special Account.
Line 2: - Total Bottle Deposits - Add Lines 2a, 2b, and 2c and enter the total amount.
Line 3: – Enter all interest, dividends or returns received on the Special Account during the quarter.
Line 4: – Total - Add Lines 1, 2 and 3 and enter the amount.
Line 5a, 5b and 5c: – For each month during this quarter, enter the amount of withdrawals from the Special Account that was refunded for bottle deposits.
Line 5: - Total Withdrawals for Bottle Deposit Refunds - Add Lines 5a, 5b, and 5c and enter the total amount.
Line 6: – Enter all bank service charges and overdraft charges withdrawn from the Special Account during this quarter.
Line 7: – Enter the account balance that was paid to the State for the immediately preceding quarter. If no payment was made to the State, enter "0". This amount should equal the amount on Line 1.
Line 8: – This line is used only if the refund value of redeemed beverage containers exceeded moneys deposited into the Special Account during the immediately preceding quarter as authorized by Conn. Gen. Stat. §22a-245a(e). Enter the negative amount from Line 10 of the immediately preceding quarter as a positive number.
Line 9: – Total Withdrawals from Special Account - Add Lines 5 through 8 and enter the total on Line 9.
Line 10: – Subtract Line 9 from Line 4. This is the ending Special Account balance.
If the Special Account balance is greater than zero, this is the amount that must be paid to the State. All payments must be made electronically.
If the Special Account balance is less than zero no payment is due. This amount should be entered as a withdrawal (as a positive number) on Form OP-515, Line 8 of the next quarter’s report and a zero should be entered on Form OP-515, Line 1 (Beginning Balance) of the next quarter’s report.