Connecticut State Department of Revenue Services

Admissions and Dues Tax Information

What's New 2022

Effective January 1, 2023, the admissions tax on admission charges of more than five dollars to any motion picture show has been eliminated.

 

For filing periods beginning on or after January 1, 2023, Form O-372, Admissions and Dues Taxes Return, has been renamed to Form O-372, Dues Tax Return.

Who Must Register and File the Dues Tax Return

Dues Tax

Any social, athletic, or sporting club that imposes an amount paid as dues or initiation fees to its members is required to register for the dues tax. For additional information, see Informational Publication 2019(4), Q & A: The Dues Tax.

Businesses that are required to file the Admissions and Dues Taxes Return may register online through myconneCT. From the Business Registration group, click the link New Business/Need a CT Registration Number? There is no fee for registering for the admissions and dues tax.

Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.

Click here to File, Pay, or Register Now on myconneCT!

Tax Rates and Exemptions

Dues Tax

Tax Rate

The dues tax rate is 10%.

Exemption

The following social, athletic, or sporting clubs are exempt from the dues tax:

  • Clubs where the annual dues of a member enjoying full privileges and any initiation fee required of the member are each $100 or less.
  • Clubs sponsored and controlled by a charitable or religious organization, governmental agency, or nonprofit educational institution.
  • Any society, order, or association operating under the lodge system or any local fraternal organization among students of a college or university. Operating under a lodge system means carrying on activities under a form of organization that comprises local branches chartered by a parent organization, and are largely self-governing entities called lodges, chapters, or any similar title.
  • Lawn bowling clubs.
  • Professional organizations, such as real estate organizations, are not social, athletic, or sporting clubs and therefore are not subject to dues tax.

How to File

Form O-372, Dues Tax Return, must be filed and paid electronically using myconneCT.

DRS myconneCT allows taxpayers to electronically file, pay, and manage state tax responsibilities. You must file a return even if no tax is due.

Click here to File, Pay, or Register Now on myconneCT!

When to File

Returns are due the last day of the month following the end of the period.

Interest and Penalties

Interest

If this is a late or amended return, enter interest of 1% of the tax due per month or fraction of a month from the due date.

Penalty

If this is a late return, enter a penalty of 10% of the tax due or $50, whichever is greater.

Penalty for failure to pay electronically

The following graduated penalty amounts will apply if you fail to remit payments electronically:

  • First offense – 10% penalty on the amount of the required tax payment, but not more than $2,500;
  • Second offense – 10% penalty, but not more than $10,000; and
  • Third and subsequent offenses – 10% penalty.