Source: https://www.cga.ct.gov/2009/BA/2009HB-06802-R00SS1-BA.htm
Timestamp: 2017-10-23 15:29:20
Document Index: 455909743

Matched Legal Cases: ['§ 1', '§ 88', '§ 1', '§ 89', '§ 90', '§ 199', '§ 96', '§ 97', '§ 107', '§ 108', '§ 114', '§ 115', '§ 126', '§ 127', '§ 129', '§ 133', '§ 134', '§ 135', '§ 140', '§ 392', '§ 22', '§ 23', '§ 25', '§ 393', '§ 14', '§ 394', '§ 396', '§ 22', '§ 397', '§ 22', '§ 403', '§ 22', '§ 408', '§ 22', '§ 22', '§ 22', '§ 409', '§ 22', '§ 22', '§ 411', '§ 422', '§ 22', '§ 423', '§ 424', '§ 22', '§ 427', '§ 428', '§ 22', '§ 430', '§ 22', '§ 438', '§ 439', '§ 440', '§ 443', '§ 444', '§ 446', '§ 447', '§ 455', '§ 457', '§ 460', '§ 462', '§ 463', '§ 464', '§ 469', '§ 470', '§ 471', '§ 472', '§ 474', '§ 22', '§ 475', '§ 479', '§ 480', '§ 481', '§ 22', '§ 22', '§ 482', '§ 483', '§ 484', '§ 486', '§12', '§15', '§ 15', '§ 22']

This bill appropriates funds for state agencies and programs for FY 10 and FY 11. It also increases taxes and makes other revenue changes.
A full summary of the bill's budget provisions (§§ 1-87) may be found in the Office of Fiscal Analysis fiscal note. An analysis of the bill's revenue provisions (§§ 88-486) appears below.
§ 1-87 – BUDGET PROVISIONS
Please refer to the OFA Fiscal Note for an explanation and summary of these sections.
The bill requires the state treasurer and the Office of Policy and Management (OPM) secretary jointly to develop a financing plan to raise up to $ 1. 3 billion in net general state revenue for FY 11. 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.
§ 89 – TAX SETTLEMENT INITIATIVE PROGRAM
The bill requires the DRS commissioner to establish a tax settlement initiative program for anyone who owes state taxes (other than motor carrier road tax), interest, or penalties for any taxable period for which:
1. DRS imposed interest or penalties for late payment or underreporting of taxes, or
2. DRS imposed interest or additional tax because the taxpayer failed to file a return and DRS filed one for him.
The bill authorizes the commissioner to send written statements to such taxpayers, notifying them of their eligibility for the settlement program. If, within 60 days after receiving the statement, the taxpayer pays all the taxes he owes for the applicable tax period, the commissioner must waive (1) civil penalties and (2) 50% of the remaining interest due. By making the required payment, the taxpayer relinquishes all unexpired administrative and judicial appeal rights as of the payment date.
A taxpayer's failure to pay the full taxes due by the deadline makes the taxpayer 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 bill, a taxpayer is not entitled to receive any refund or credit of tax settlement payments or of any amounts paid prior to the date of the commissioner's written notice.
It 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 bill establishes “economic nexus” as the basis for determining whether an out-of-state business is subject to the Connecticut corporation tax, if it is a C corporation, or whether nonresident partners or members of a partnership or S corporation are subject Connecticut income tax on income from the business. This change could, for example, extend tax liability to such out-of-state financial services companies as credit card companies, mortgage lenders, automobile finance companies, and online financial services companies.
Under current law, an out-of-state corporation that has no physical presence in the state (i. e. , no property or payroll here) is not liable for the state corporation tax. To the extent allowed by the U. S. Constitution, this bill 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 bill requires such a corporation to apportion its gross income between Connecticut and the other states where is does business according to Connecticut law.
Likewise, under current law, members and partners in an out-of-state S corporation or partnership are not subject to the Connecticut personal income tax if they derive no income from sources within or connected to Connecticut. This bill, 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 bill, having a substantial economic presence in Connecticut is deemed to show that a partnership or S corporation is doing business here.
Under the bill, 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.
Starting October 1, 2009, the bill 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.
The bill requires the Department of Social Services (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 has been taken on it within the preceding 14 days and (2) the underlying proceedings are unresolved. In addition, to resolve any backlog, the plan requires that, starting October 1, 2009, the commissioner forward up to 150 such documents per month to state marshals for service, if no action has been taken on them within the preceding 30 days.
The bill 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 revenues for any of these years or (2) whose tax liability 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.
The bill bars companies and individuals from using 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, corporations, individuals, and pass-through companies can 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% qualifying income for 2008 and 2009 and 9% for 2010 and after (Internal Revenue Code § 199).
The bill 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 to add back any such deduction included in their federal AGI when calculating Connecticut AGI for state income tax purposes.
§ 96 – TAX CREDIT FOR DONATING OPEN SPACE
The bill extends the period for which a company may carry forward unused credits from 15 to 25 years. As under current law, the carry-forward applies only to credits allowed for any tax year starting on or after January 1, 2000.
§§ 97-101 & 485 – FILM AND DIGITAL ANIMATION PRODUCTION AND INFRASTRUCTURE INVESTMENT TAX CREDITS
Transfer of Powers and Duties. The law establishes tax credits against the corporation and insurance premium taxes for film and digital animation production and infrastructure investment related to both. The bill transfers the administration of the credits from the Connecticut Commission on Culture and Tourism (CCCT) to the Department of Economic and Community Development (DECD). It transfers to DECD the CCCT's powers and duties concerning digital media and motion picture promotion activities. It also 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.
Interim Film Production Tax Credit. The bill eliminates a company's ability to obtain an interim film production tax credit. It does this by eliminating the process that allows a company to apply for a tax credit voucher while a production is in progress, starting 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 or after it incurs its last production expense.
Cost Certification. A film production or digital animation company must provide independent certification of the amount of its production expenses and costs when it applies for a tax credit voucher. The bill requires the production company to use an audit professional, chosen from a list DECD compiles, to provide the independent certification.
Administrative Fee. The bill requires the DRS commissioner to charge a reasonable administrative fee for the film production, digital animation, and infrastructure tax credits. The fee must be sufficient to cover the DECD's costs in analyzing applications. (COMMENT: Although tax credit applications are submitted to DECD, the bill requires the DRS commissioner to charge a fee sufficient to cover DECD's costs. )
Reporting Requirement. CCCT must to report to the General Assembly every two years on its digital media and movie production promotion activities, the economic impact of all productions, and the impact of each state-assisted production. The bill transfers the reporting requirement to DECD; requires that DECD report annually, starting by January 1, 2010; and requires the department to submit the report to the Commerce and Finance, Revenue and Bonding committees instead of the whole General Assembly.
It eliminates a requirement that the report include the impact of each state-assisted production and instead requires that it include (1) an analysis of all three credits and (2) for each project or production issued a tax credit, (a) a description of the project, (b) the amount of the credit, (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.
Explanatory Guide. As part of its film-related powers and duties, CCCT must 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 bill transfers this duty to DECD, along with CCCT's other film-related powers and duties, and additionally requires that it include an explanation of all three credits.
Limits on Post-Certification Remedies. Under current law, once CCCT issues a film production, digital animation, or infrastructure tax credit voucher, CCCT and the DRS commissioner cannot require a post-certification remedy. This means that credits cannot be recaptured, disallowed, recovered, reduced, repaid, forfeited, decertified, or subject to any other remedy that reduces or limits the credit amounts stated on the voucher.
Current law limits 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, currently CCCT and the DRS commissioner have the sole remedy of recovering 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 bill restricts this limit on post-certification remedies and audits to transferred credits. Consequently, it allows DECD and the DRS commissioner to apply a post-certification remedy to credits that have been issued. The bill gives DECD and the DRS commissioner the sole remedy of recovering the amount of the credits from any entity that committed the fraud or misrepresentation.
Under current law, any qualified production company that willfully submits false or fraudulent information for purposes of the film production and digital animation credits is liable for a financial penalty equal to the credit amount, in addition to any other penalties already provided by law. The bill eliminates the requirement that the production company be liable if it willfully submits the false or fraudulent information.
The bill makes infomercials ineligible for the film production tax credit.
Film and Digital Animation Production. Current law gives qualifying companies tax credits against the corporation and insurance premium taxes equal to 30% of the eligible costs they incur in Connecticut for film and digital animation productions. Currently, a company is eligible for the credits if it incurs at least $ 50,000 in eligible production expenses in the state.
For income years starting January 1, 2010, the bill increases the minimum expenditure for both credits to $ 100,000 and makes the credit amount dependant on the production's total expenses or costs. Production companies incurring production expenses or costs (1) between $ 100,000 and $ 500,000 are eligible for a 10% credit, (2) between $ 500,000 and $ 1 million are eligible for a 15% credit, and (3) over $ 1 million continue to be eligible for a 30% credit.
Infrastructure Investments. Under current law, the credit amounts for infrastructure investments in the film and digital media industry depend on the project's cost. Projects costing at least (1) $ 15,001 qualify for a 10% credit, (2) $ 150,000, a 15% credit, and (3) $ 1 million, a 20% credit.
Starting January 1, 2010, the bill makes the credit a flat 20% and increases the minimum qualifying expenditure to $ 3 million. It also requires that the project be 100%, rather than at least 60%, complete before it can receive a tax credit voucher.
Eligible and Ineligible Production Expenses
In-State Expenditures. In addition to minimum expenditure requirements, starting January 1, 2010, the bill requires that a production company conduct at least 50% of its principal photography days in the state to be eligible for the film production tax credit.
Out-of-State Expenditures. Current law allows a company to count 50% of the production expenses it incurs outside the state and 100% of the expenses it incurs in the state towards the film production credit if they are used in the state. This applies from January 1, 2009 to January 1, 2012, after which no out-of-state expenses count towards the credit. The bill moves up the phase-out date, to January 1, 2010, for out-of-state production expenses.
Star Salaries. Under current law, the first $ 15 million paid to a single person, or the person's representative (i. e. , star talent), for services on a film or digital media production counts as a credit-eligible expense. Anything over this amount does not. Starting January 1, 2010, the bill limits credit-eligible compensation for all star talent featured in a film or digital media production to $ 20 million in the aggregate and requires that the compensation be subject to Connecticut personal income tax.
Audit Costs. The bill excludes any costs related to an independent audit of film or digital animation production project costs and expenses that DECD requires before certification.
EFFECTIVE DATE: Upon passage and applicable to income years starting on or after January 1, 2010.
The bill 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 that is 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 Department of Revenue Services (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 bill increases this maximum amount from $ 250,000 to $ 500,000.
The bill 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 as apply to other late cigarette tax payments.
§ 107 — TOBACCO PRODUCTS TAX INCREASE
The bill 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.
§§ 108-113 – SALES AND USE TAX RATE REDUCTION
Starting January 1, 2010, the bill reduces the sales and use tax rates applicable to most taxable items and services from 6% to 5. 5%. The reduction does not take effect if, before January 1, 2010, the comptroller's monthly statement indicates that General Fund tax revenue for FY 10 is at least 1% less than the FY 10 revenue estimate adopted by the Finance, Revenue and Bonding Committee and included in the bill.
If the reduction takes effect and any of the comptroller's monthly statements issued between January 1, 2010 and June 30, 2010 show estimated General Fund revenue for FY 10 at least 1% below the adopted revenue estimate, the sales and use tax rate must be restored to 6% on July 1, 2010.
The bill does not reduce rates for items and services that are currently 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%).
EFFECTIVE DATE: January 1, 2010. The sales tax changes apply to sales on or after that date.
§ 114 – REAL ESTATE CONVEYANCE TAX ON FORECLOSURES
This bill applies the real estate conveyance tax to property that is foreclosed by sale through a court-order. Current law exempts such properties from the 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 tax is 0. 5% on (1) residential dwellings sold for $ 800,000 or less, (2) other types of residential property, (3) unimproved land, and (4) a bank foreclosure on real property that has a mortgage that has been delinquent for up to six months. The 1% rate applies to (1) sales of nonresidential property other than unimproved land (e. g. , farm, forest, open space) and (2) any portion of a residential dwelling's sale price that exceeds $ 800,000.
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.
§ 115 – USE TAX TABLE
The bill requires the DRS commissioner to include a use tax table on state income tax forms. The table must show the Connecticut use tax rate and the total taxes that would be due for various amounts spent.
By law, when someone 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, the buyer must remit the equivalent use tax directly to DRS. Use tax is generally remitted along with personal income tax payments.
Starting with deaths occurring and gifts made on or after January 1, 2010, this bill (1) increases, from $ 2 million to $ 3. 5 million, the threshold for the value of an estate or gift subject to the estate and gift tax; (2) reduces marginal tax rates on estates and gifts valued at $ 3. 5 million to $ 10. 1 million by 25%; and (3) eliminates the tax “cliff. ”
Under current law, an estate or gift valued at $ 2 million or less is not taxed while the full value of any estate or gift valued more than $ 2 million is taxable. This structure produces a “cliff” in which a $ 1 increase in the value of a gift or estate from $ 2,000,000 to $ 2,000,001 increases tax liability from zero to $ 101,700. The bill eliminates the requirement that, once an estate's or gift's taxable value exceeds the taxable threshold, the tax applies to the entire value and instead applies the tax only to the marginal value over the threshold.
Current and proposed tax rates are shown in Table 1.
TABLE 1: CURRENT AND PROPOSED ESTATE TAX RATES
The bill 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.
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. 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.
The bill increases income taxes for those with 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 2 shows tax rates and brackets under the current law and the bill. (Note: The tax rates shown apply only to the taxable income in the applicable bracket, not to all of a taxpayer's income. )
TABLE 2: CURRENT AND PROPOSED INCOME TAX RATES AND BRACKETS
The bill 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.
The maximum personal exemption for single filers for the 2008 tax year was $ 13,000. Under current law, the maximum exemption increased to $ 13,500 on January 1, 2009 and is scheduled to rise in five more annual steps to $ 15,000 on January 1, 2012. The bill 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 3. (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 3: PERSONAL EXEMPTIONS FOR SINGLE FILERS
The bill 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 4 shows qualifying personal credit income ranges for single filers under current law and the bill.
TABLE 4: PERSONAL CREDITS FOR SINGLE FILERS
The bill 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 asset sale plan and provide it to the Appropriations and Finance, Revenue and Bonding committee chairpersons by February 3, 2010.
§ 126 — TRANSFER TO SPECIAL TRANSPORTATION FUND
The bill 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.
§§ 127 & 128 – SCHOOL CONSTRUCTION BOND AUTHORIZATIONS
The bill authorizes an additional $ 188. 35 million in state general obligation (GO) bonds for local school construction projects and an additional $ 2. 6 million in such bonds for school construction interest subsidy grants.
§§ 129-132 – BONDS CONFORMING TO FEDERAL ARRA PROGRAMS
The bill authorizes the State Bond Commission or 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. Current law already allows 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 bill's expanded representation authority for the State Bond Commission applies to both state general obligation and special tax obligation bonds.
The bill's changes enable the state and municipalities to take advantage of the federal “Build America Bonds” (BABs) program authorized by the federal American Recovery and Reinvestment Act (ARRA) of 2009. Under the program, the federal government subsidizes debt service costs on taxable bonds issued by state and local governments between February 17, 2009 and December 31, 2010. It is designed to increase the marketability of state and local bonds, while lowering capital financing costs for issuers.
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 can be 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. Thus, for a taxable bond paying 6% interest per year, a bondholder would accrue federal tax credits equal to 2. 1% (35% of 6%) for an effective yield of 8. 1% on the bond. Unused federal credits may be carried forward to future years.
The second option gives the subsidy to the issuer rather than the bondholder. An issuer choosing this option receives a federal payment equal to 35% of the annual interest it pays on the bonds, thus allowing an issuer to, for example, finance taxable bonds yielding 8% to the bondholder at an effective rate of 5. 2%. Because the taxable issuer BABS have a higher yield than the tax-free bonds state and local government normally issue, they could be marketed to purchasers with no federal tax liability, such as pension plans, nonprofit organizations and institutions, and foreign entities.
Starting July 1, 2009, the bill 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.
§ 133 – BONDING FOR TOWN AID ROAD (TAR) PROGRAM
The bill allows the state to issue special tax obligation bonds to make payments to towns under the TAR Program. Under current law, the state appropriates funding for the program.
§ 134 – TECHNICAL CORRECTION
The bill 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 bill increases the fees for filing with the Superior Court:
1. a case in which the sole claim for relief is damages and the amount, legal interest, or property in demand is less than $ 2,500 and for summary process, landlord and tenant, and paternity actions from $ 120 to $ 175;
2. a small claims case from $ 35 to $ 75;
3. a motion is filed to transfer a small claims case to the regular docket, from $ 75 to $ 125;
4. a motion to open, set aside, modify, or extend any civil judgment rendered in Superior Court for any (a) housing matter from $ 35 to $ 75, and (b) small claims matter from $ 25 to $ 75; and
5. an application from a judgment creditor requesting enforcement of an unsatisfied judgment, including debts due from any financial institution to a judgment debtor from $ 35 to $ 75.
§§ 140 - 391 – VARIOUS FEE CHANGES
This bill raises state fees by:
1. increasing fees 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.
Table 5 lists the bill's fee increases, by agency. Agencies are in alphabetical order and fees are listed in numerical order by bill section under each agency.
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.
TABLE 5: VARIOUS FEE CHANGES
● Fees $ 1,000 or more are increased by $ 250
● Fees $ 150 or more but less than $ 1,000 are increased by 25%
● Fees less than $ 150 are doubled
Maximum fee to copy public record with hand-held scanner
20-281c
CPA – certificate registration
20-281d
CPA - Renewal application fee for failing to earn continuing education credits within three months of deadline
CPA - Renewal application fee for failing to earn continuing education credits with six months of deadline
CPA - Initial license
20-281e
22-320c
22-326f
Shell-fishing boat license, commercial purposes
Mortgage lender/broker - renewal late fee
36a-599
Broker-dealer or investment adviser
36b-13
Renewal of broker-dealer or investment adviser
14-327b
Architects - corporation certificate of authorization
Architects - exam
Architects - license other than by examination
Professional engineer - application
Professional engineer - application for training license
Professional engineer - initial license
Land surveyor - application
Land surveyor - application for training license
Land surveyor - initial license
Professional engineer/Land surveyor - combined license fee application
Professional engineer/Land surveyor - initial combined license fee
20-306a
20-306b
Architect/ Professional engineer/Land surveyor - corporation/LLC initial registration
Architect/ Professional engineer/Land surveyor - corporation/LLC renewal
Professional engineer, land surveyor or combined professional engineer/land surveyor - licensed in other states
Real estate broker - license application
Real estate salesperson - license application
Real estate broker - reinstate license
Real estate salesperson - reinstate license
20-329f
License to offer or dispose of subdivision lots, 1-50 units - initial
License to offer or dispose of subdivision lots, 51-100 units - initial
License to offer or dispose of subdivision lots, 101-150 units - initial
License to offer or dispose of subdivision lots, 151-200 units - initial
License to offer or dispose of subdivision lots, 201-250 units - initial
License to offer or dispose of subdivision lots, 251-300 units - initial
License to offer or dispose of subdivision lots, 301-350 units - initial
License to offer or dispose of subdivision lots, 351-400 units - initial
License to offer or dispose of subdivision lots, 401-450 units - initial
License to offer or dispose of subdivision lots, 451-500 units - initial
License to offer or dispose of subdivision lots, > 501 units - initial
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
20-334a
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
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
20-341y
TV, radio, electronics services dealer - application
TV, radio, electronics services technician - application
TV, radio, electronics services apprentice - application
TV, radio, electronics services - temporary permit
20-357m
Telecom infrastructure layout technician - application
Telecom infrastructure layout technician - initial license & renewal
Landscape architect - exam
Landscape architect - initial license
Landscape architect - duplicate license
Landscape architect - reinstate suspended license
Landscape architect -reinstate lapsed license
Interior designer - renewal
Asbestos abatement worker - certificate & renewal
Community association manager - registration restoration
20-492a
20-493a
Certified appraisers - renewal
20-559h
Athlete agent license – initial & renewal based on out-of-state license or registration
Pharmacist - initial license
Pharmacy - initial license
Pharmacy license - renewal
Pharmacy license - notice of change of corporate officers or directors
Pharmacy intern - registration
Permit to sell non-legend drugs - initial
Permit to sell non-legend drugs - renewal
Permit to sell non-legend drugs - late fee for failing to give five days notice of change of name, ownership, or location
Nonresident pharmacy certificate - issuance
Nonresident pharmacy certificate - renewal
Pharmacy technician - renewal
Homemaker-companion agency – registration
Itinerant vendor & managing itinerant vendor - License
21-35m
Closing-out sale promoter – registration & renewal
Mobile manufactured home park operator license & renewal - 29 spaces or less (additional fee of $ 3 per space is unchanged)
Mobile manufactured home park operator license & renewal - 30-50 spaces
Mobile manufactured home park operator license & renewal - 51-100 spaces
Mobile manufactured home park operator license & renewal - >100 spaces
Operator license, one-cent vending machines - 1-3 machines
Operator license, one-cent vending machines - 4-50 machines
Operator license, one-cent vending machines - 51-100 machines
Operator license, one-cent vending machines - 100+ machines, fee per 100 machines or fraction thereof
Operator license, 5+ cents vending machines - 1-3 machines
Operator license, 5+ cents vending machines - 4-50 machines
Operator license, 5+ cents vending machines - 51-100 machines
Operator license, 5+ cents vending machines - 100+ machines, fee per 100 machines or fraction thereof
Frozen dessert and frozen dessert mix, wholesale manufacturer license - per 1,000 gallons or fraction over 25,000 gallons
Frozen dessert and frozen dessert mix, wholesale manufacturer license – Maximum annual fee
Drug manufacturer employing 1-5 chemists/pharmacists – certificate & renewal
Drug manufacturer employing 6-10 chemists/pharmacists – certificate & renewal
21a-79
Item price requirement exemption - application fee, retailer < 20,000 sq ft
Item price requirement exemption - application fee, retailer 20,000 + sq ft
21a-137
Manufacturer, non-alcoholic beverages - license
21a-146
21a-152
Bakery license, 0-4 production employees
Bakery license, 5-9 production employees
Bakery license, 10-24 production employees
Bakery license, 25-99 production employees
Controlled substance manufacturer, employing <5 chemists/pharmacists
Controlled substance manufacturer, employing 6-10 chemists/pharmacists
21a-321
Practitioner distributing, administering, or dispensing controlled substances - registration
Well casing extension, limited contractor/journeyperson registration - initial & renewal
Beer manufacturer - annual
Cider manufacturer - annual
Apple brandy & eau-de-vie manufacturer - annual
Farm winery manufacturer- annual
Brew pub manufacturer - annual
Wholesaler, liquor - annual
Wholesaler, beer - annual
Wholesale salesman certificate - application
Out-of-state shippers permit, other than beer - CT manufacturer or wholesaler - annual
Out-of-state shippers permit, other than beer - any other person - annual
Out-of-state winery shipper's permit for wine -- annual
Out-of-state shipper's permit for beer – CT manufacturer or wholesaler - annual
Out-of-state shipper's permit for beer – any other person - annual
In-state transporter permit, alcoholic liquor - annual
Package store permit - annual
Grocery store beer permit - annual
University beer permit - annual
University beer and wine permit - annual
University liquor permit - annual
Hotel liquor permit - in towns with population under 10,000
Hotel liquor permit - in towns with population greater than 10K and less than 50K
Hotel liquor permit - in towns with population greater than 50K
30-21b
30-24a
30-28a
Liquor concession permit - 1 year
Liquor concession permit - 6 months
Liquor concession permit - 1 day
30-33a
30-33b
30-37a
30-37b
30-37d
30-37e
30-37i
30-37j
30-62a
Liquor: Out-of-state shipper registration
43-16f
10-145b
Certificate for teaching adult ed. programs
38a-11
Examination costs administered outside the state
Domestic and foreign benefit societies certified copies
Foreign benefit societies copy of report or certificate
31-22r
Registration into the apprenticeship program - individuals
Registration renewal into the apprenticeship program - individuals
Registration into the apprenticeship program - sponsoring company for each participating apprentice*
Certification & copies when issued by DPH
19a-29a
Review of resubmitted plans - public swimming pool
19a-42
19a-80
19a-87b
19a-88
19a-89b
19a-310
19a-320
19a-332a
19a-421
Youth camp license - nonprofit, nonstock corporation
Youth camp license renewal - nonprofit, nonstock corporation
19a-512
19a-515
Exam applications for medical professions
Reexamination applications for medical professions
Acceptance of out-of-state license, osteopathic medicine
Chiropractic license - chiropractors from another state
Podiatrist license—out-of-state
20-65k
Examination for licensure as a physical therapist
Exam for licensure as a physical therapist assistant
Alcohol and drug counselor license renewal
20-74bb
20-86g
Registered nurse license - nurse from another state
Licensed practical nurse license for nurse from another state
Dentist license - dentist from another state
20-126i
20-126k
Dental hygienist - dental hygienist from another state
Psychologist license - psychologist from another state
20-195c
20-195o
Veterinary license by endorsement- vet from another state
Veterinary license - license without examination for vet from another state
20-206e
20-206n
Dietitician-Nutritionist certificate
20-206o
Dietitician-Nutritionist certificate - from another state
20-206r
Dietitician-Nutritionist certificate renewal
20-206bb
20-206ll
20-206mm
Embalmer- application fee/out-of-state licensees/Exam
Funeral director out-of-state licensee
20-341e
Sanitarian - initial license
Sanitarian - renewal
Hearing instrument specialist license - initial & renewal
Hearing instrument specialist temporary permit - initial & renewal
Speech and language pathologist - initial & renewal
22-332b
33-182l
29-17a
Permit to carry pistol or revolvers - initial
Permit to carry pistol or revolvers - renewal
Temporary permit to carry pistol or revolvers – initial & renewal
Carnival or circus with rides - license to conduct
Boxing matchmakers and assistant matchmaker - minimum fee
Boxing timekeeper - minimum fee
Professional boxer - minimum fee
Amateur boxer - minimum fee
Boxing manager - minimum fee
Boxing trainer - minimum fee
Boxing second - minimum fee
Boxing announcer - minimum fee
Boxing promoter - minimum fee
Organization holding sparring match - registration
29-152g
29-152m
Bondsman/ bail endorsement agent pistol permit – initial & renewal
Private detective - initial license
Private detective - renewal
29-161n
Security service, corporation - initial license
Security service, corporation - renewal
Security officer training instructor - renewal
29-161z
Security service pistol training instructor - approval application & renewal
Elevator/ escalator plans - approval
Transportation of explosives - vehicle inspection fee
Fireworks display permit – initial
Fireworks display permit – renewal
Demolition contractor - Class B license
Demolition contractor - Class B license renewal
Demolition contractor - Class A license
Demolition contractor - Class A license renewal
12-285b
Sales and Use tax permit (5 year permit)
51-81b
State Register and Manual - soft cover
State Register and Manual - hard cover
3-94b
3-94n
Certificate of existence affecting fundamental changes
34-38n
Withdrawal foreign LLC
Certification of existence domestic LLC
Certificate of existence articles of organization
Amendment to transact business
Certification of existence domestic LLP
Affixing certificate
35-11e
35-11f
Trademark - change of name
Trademark - recording fee for other instruments
35-11g
35-11l
42a-9-525
Uniform Commercial Code filing an initial financing statement
Uniform Commercial Code – naming a debtor or any amendment to a filing
Uniform Commercial Code - copy of a statement or amendment
Uniform Commercial Code - affixing seal
47-244a
7-169i
Gaming Policy: Pari-mutuel employees
Gaming Policy: Totalizer for each contract
Gaming Policy: Vendor and totalizer affiliates for each contract
12-815a
Fee for certificate of appointment replacement payable to town clerk
Certification of birth registration, short form
Certification of birth registration, long form
Certificate of marriage or death
§§ 392 – 484 & 486 – DEP FEE AND FUND PROVISIONS
The bill increases a number of Department of Environmental Protection (DEP) fees. It eliminates a number of DEP funds and accounts, and transfers the revenue from those funds to the General Fund. It eliminates specific uses of several of these accounts (e. g. , the emergency spill response account).
The bill doubles all DEP fees set by regulation at less than $ 150. It increases all such fees that are currently between $ 150 and $ 1,000 by 25%, rounded up to the nearest $ 5; and those of more than $ 1,000 by $ 250.
It eliminates (1) the Clean Air Act account in the General Fund, (2) a $ 2 million annual allocation to DEP from the Underground Storage Tank (UST) Petroleum Clean-Up Account, and (3) a requirement that $ 3 million be credited annually to the Clean-Up Account from the Petroleum Products Gross Earnings Tax, and (4) a requirement that the revenue services commissioner deposit $ 3 million from motor boat fuel sales to the Conservation Fund.
DEP Fee Increases
The bill increases specific fees, as described in Table 6, below.
TABLE 6: SPECIFIC DEP FEE INCREASES
Fee for municipal planning, zoning, wetlands, and coastal management applications
$ 30 to Environmental Quality Fund (EQF)
$ 60 to General Fund (GF)
22a-50 (g)
22a-54 (e)
22a-54 (f)
22a-54a
22a-56 (c)
22a-66c (c)
22a-66z
22a-133v (e)
$ 188 to Environmental Quality Fund (EQF)
$ 235 to General Fund (GF)
22a-133v (f)
$ 338 to EQF
$ 425 to GF
22a-133v (h)
$ 225 to EQF
$ 285 to GF
22a-133x (e)
22a-134e (b) (Transfer Act)
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. )
22a-134e (n)
Form III filing fee where remediation costs $ 1 million or more
Form III filing fee where remediation costs between $ 500,000 and $ 1 million
Form III filing fee where remediation costs between $ 100,000 and $ 500,000
Form III filing fee where remediation costs between $ 50,000 and $ 100,000
Form III filing fee where remediation costs between $ 25,000 and $ 50,000
Form III filing fee where remediation costs less than $ 25,000
22a-134e (o)
Form IV filing fee where remediation costs $ 1 million or more
Form IV filing fee where remediation costs between $ 500,000 and $ 1 million
Form IV filing fee where remediation costs between $ 100,000 and $ 500,000
Form IV filing fee where remediation costs between $ 50,000 and $ 100,000
Form IV filing fee where remediation costs less than $ 50,000
22a-150
Registration of x-ray devices (biennial)
22a-342
Permit for stream channel encroachment - no grade change or above ground structures
Permit for stream channel encroachment - grade change but no above ground structures
Permit for stream channel encroachment - grade change and above ground structures
22a-361 (a)
Dredging permit - less than 5,500 square feet
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.
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
22a-363c
22a-372 (e)
Water diversion permit - between 50,000 and 500,00 gallons per day (gpd)
Water diversion permit - between 500,000 and 2 million gpd
Water diversion permit - more than 2 million gpd
Water diversion permit (non-consumptive uses) where tributary watershed is one-half sq. mile or less
Water diversion permit (non-consumptive uses) where tributary watershed is between one-half and 2 sq. mile
Water diversion permit (non-consumptive uses) where tributary watershed is at least 2 sq. miles
22a-379
22a-409 (c)
22a-449k
$ 750 to EQF
$ 940 to GF
$ 375 to EQF
$ 470 to GF
22a-454 (a)
22a-454 (d)
22a-454a
22a-454b
22a-454c (a)
22a-454c (b)
23-61b (a)
23-61b (d)
Resident all waters sport fishing license
Resident combination all-waters sport fishing and firearms hunting license
Resident combination all-waters sport fishing license and bow and arrow permit to hunt deer and small game
Resident firearms super sport license to fish in all waters and firearms hunt, firearms private land shotgun or rifle deer permit, and permit to hunt wild turkey during spring season on private land
Nonresident all-waters fishing license
License to use a pack of 10 or more hounds or beagles to hunt
Permit to hunt wild turkey on state-owned or private land
26-49(b)
Permit to hold field dog trials on state-owned land where liberated game birds, waterfowl, and pigeons may be shot
Permit for 12 to 16-year-olds to bow and arrow hunt deer and small game
26-142a(c)
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
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 ten lobster pots or any otter trawl, balloon trawl, beam trawl, sea scallop dredge or similar devices
License to land finfish, lobsters, crabs (including blue crabs and horseshoe crabs), sea scallops, squid or bait species
Shell fish harvest fee - harvesting shell fish in state waters for wholesale or retail sale
$ 1 per bushel bag or equivalent
Elimination of DEP Funds and Accounts
The bill eliminates a number of DEP funds and accounts and transfers the revenue from those accounts and funds to the General Fund. It makes conforming changes. Table 7 indicates the funds and accounts the bill eliminates, and their purposes.
TABLE 7: ELIMINATED DEP FUNDS AND ACCOUNTS
392, 486
22a-27k
410, 412-415, 475
22a-241
22a-449c
22a-449c (b)
Residential Underground Heating Oil Storage Tank System Clean-Up subaccount
22a-449c (c)
Used to reimburse commercial UST owners who achieve certain environmental milestones or results.
22a-451 (d)
486, 482
22a-27g
486, 466
22a-27g (c)
486, 465
22a-27g (d)
22a-27h
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.
22a-27h (c)
22a-27m
Air Emissions Permit Operating Fee account
22a-27n
Connecticut Lighthouse Preservation account
486, 478
22a-27o
Used for the Greenways capital grant and small grants programs (§ 23-101). Located in the Conservation Fund.
486, 483
22a-27q
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.
486, 473
§ 393 – Clean Air Account
The bill eliminates the Clean Air Act account in the General Fund, and a requirement that the DEP commissioner, in consultation with the DMV commissioner, submit an annual operating budget for the account (CGS § 14-49b).
§ 394 – Fees for numbering and registering (boating) vessels
The bill requires depositing all vessel (boats and watercraft) numbering and registration fees in the GF, instead of allocating them for specific purposes, and eliminates a related reporting requirement. Connecticut law requires that all boats with motors, regardless of size, and sailboats, which are 19. 5 feet or longer and powered only by sail, be registered and numbered by the Department of Motor Vehicles before launching.
§ 396 – Planning, Zoning, Coastal Management, and Wetlands Fees
Under current law, municipal commissions remit most of the money from the fees for planning, zoning, coastal management, and wetlands applications to DEP for deposit in the Environmental Quality Fund. After using $ 2 for administrative costs, the law requires DEP to use $ 19 of the $ 30 fee 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. It must deposit $ 9 of the $ 30 in the hazard mitigation and floodplain management account. The bill raises the fee to $ 60, retains the $ 2 for administrative costs, and requires the remaining funds to be deposited in the General Fund (§ 22a-27j).
§ 397 – Pesticide Registration and Renewal Fees
By law, $ 550 of the current pesticide registration and renewal fee goes to the General Fund, the remaining $ 200 to the Environmental Quality Fund (§ 22a-50 (g)). The bill increases the fee to $ 940, and eliminates the requirement that $ 200 go to the Environmental Quality Fund.
§ 403 – Environmental Remediation Costs
Under current law, the costs of environmental remediation of sites on the hazardous waste disposal site inventory may be paid from the emergency spill response account or accounts authorized by two special acts. The bill requires that these costs be paid from available appropriations or the special act accounts (§ 22a-133f).
§ 408 – Greenhouse Gas Reduction Fees
By law, the DEP commissioner may use up to 60% of the greenhouse gas reduction fee receipts to implement several programs, including greenhouse gas reduction and air pollution control. The bill 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 (§ 22a-201c). COMMENT: The bill (§ 22a-201c (b)) provides that no more than 60% of the funds generated by the greenhouse gas reduction fee be placed in the General Fund. But § 22a-201c (a) provides that all receipts from the fee be placed in the General Fund.
§ 409 – Activities Eligible for Payment from the Solid Waste Account
By law, the cost of testing a resources recovery facility, or any other activity eligible for payment from the Solid Waste account, must be paid from that account. The bill requires any such cost to be instead paid from the General Fund. Because the bill eliminates the solid waste account (§ 22a-233) it is not clear which activities will be eligible for payment. By law, and under the bill, the facility owner is not liable for those costs (§ 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. The costs of the tests must be paid from the solid waste account. It requires the facility owner to pay any costs not paid from the account and requires the DEP commissioner to reimburse the facility owner for certain other costs from the solid waste account. The bill requires reimbursement, but does not specify where the money is to come from.
§ 422 – Commercial Underground Storage Tank Inspection Fee
Under current law, the fee to inspect commercial underground storage tanks (USTs) is $ 100 per tank, imposed no more than once every five years. The fee is imposed on underground storage facilities that notify the commissioner according to regulation.
Under the bill, starting October 1, 2009 the inspection fee is apparently $ 100 annually per tank for each UST facility. Underground storage facilities must annually notify the commissioner on a form she prescribes, accompanied by the fee.
The bill exempts the following from the fee:
1. a farm or residential tank of 1,100 gallons or less used for storing motor fuel for noncommercial purposes;
2. a tank used for storing heating oil for use on the premises where it is stored;
9. a storage tank located in an underground area, including a basement, cellar, mine working drift, shaft, or tunnel, if the storage tank is located above the floor surface ( § 22a-449 (e)).
§§ 423 & 424 – UST Petroleum Clean-Up Program
The bill eliminates the Underground Storage Tank Petroleum Clean-Up account, replacing it with an Underground Storage Tank Petroleum Clean-Up Program, funded with available appropriations. Under the bill, money from the program will be used for the same purposes as the account, e. g. , to reimburse responsible parties for various costs associated with remediating releases and suspected releases and for claims for bodily injury, property damage, and damage to natural resources.
The bill eliminates a $ 2 million annual allocation from the account to DEP for administrative costs.
It 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.
It eliminates the pay for performance subaccount, which reimburses commercial UST owners who achieve certain results.
§§ 424 & 426 – UST Petroleum Clean-Up Review Board
The bill 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 bill requires that these payments be made from available resources, and requires that certain applications be filed with the Review Board, rather than the clean-up account.
Under current law, the attorney general may sue in Superior Court to recover money from UST owners in certain circumstances. The costs relating to such recovery actions may initially be paid from the UST Clean-Up Account. The bill requires that these initial payments instead be made from available resources. Current law also allows the DEP commissioner to use up to $ 1 million from the account to prevent or abate pollution resulting from a spill in certain circumstances. The bill instead requires her to take that money from available resources (§ 22a-449f).
§ 427 – Residential Underground Heating Oil Storage Tank Contractor Registration
The bill expands residential underground heating oil storage tank (UST) contractor registration requirements. Under current law registration is required only for those contractors whose work will be reimbursed under the residential UST clean-up subaccount. The bill eliminates the account and this requirement, requiring registration for all such contractors. It increases registration and renewal fees for UST contractors (see Table 6) and requires that the fees be placed in the General Fund instead of the EQF.
§ 428 – UST Inspection Costs
The bill requires that the cost of certain UST inspections and services be paid from available resources instead of the residential UST subaccount, which the bill eliminates (§ 22a-449l).
§ 430 – Reimbursement for Eligible UST Costs
The bill requires that owners submit requests for reimbursement for eligible costs under the residential UST program from available resources, rather than the residential UST subaccount, which the bill eliminates. This is apparently obsolete, because the application deadline was December 31, 2001 (§ 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 bill requires that these fees be deposited in the General Fund, rather than the Environmental Conservation Fund, which the bill eliminates.
§ 439 – Marine Waters Fishing License
As under PA 09-173, the bill requires anyone age 16 or older, with certain exceptions, to obtain a license to take fish in the marine district (the salt portion of a line roughly demarcating salt and freshwater fishing areas) or land marine fish and bait species in the state, regardless of where taken.
§§ 440-442 – Connecticut Migratory Bird Conservation Stamp
The bill 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 such a stamp while hunting or taking waterfowl (and the hunter must have signed the stamp face it in ink).
By law, the commissioner may allow the Connecticut Migratory Bird Stamp to be reproduced and marketed as prints and other related artwork. Under current law, the funds generated from the marketing and sale of the stamps must be deposited in a separate account known as the migratory bird conservation account, which the treasurer maintains and is part of the Conservation Fund. The bill eliminates this account and requirement, consequently the revenues will go to the General Fund.
Current law specifies that all funds credited to the migratory bird conservation account can only be used 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 and procurement, and sale of the prints and related artwork.
The law establishes a Citizens' Advisory Board for the Connecticut Migratory Bird Conservation Stamp Program. The board must advise the commissioner on the design, production, and procurement of the Connecticut Migratory Bird Conservation Stamp and the use of funds that the stamp and associated art product sales generate. The bill correspondingly eliminates the board's fund use advisory role.
§ 443 – Firearms Hunting, Archery Hunting, Trapping, and Sport Fishing License Fee Increases
The bill increases the fees for hunting and sports fishing licenses (See Table 6) and adds the category for marine waters fishing and “all waters” fishing, corresponding to the marine water license requirement in section 48 of the bill. It also makes annual, rather than “lifetime,” the free sport fishing and hunting license for eligible people over age 65.
§ 444 – Most Hunting and Fishing Licenses Renewed Annually
The bill specifies that all hunting and fishing licenses expire annually on December 31, except for the two nonresident/three-consecutive-day licenses, which expire when the three days pass, and one one-day resident marine fishing license.
§ 446 – License to Use a Pack of 10 or More Hounds or Beagles to Hunt
The bill increases, from $ 35 to $ 70, the license fee for organizations or people that use a pack of 10 or more hounds or beagles to hunt. (By law, people so licensed do not also need a hunting license and cannot carry firearms. )
§ 447 – Game Breeders License Fee Increase
The bill increases the game breeder's license fee from $ 21 to $ 42. The law prohibits anyone from possessing more than one live specimen of, breeding, or spreading certain wild game birds or quadrupeds (e. g. , deer and otter) without a license.
§ 455 – Permit to Hold Field Dog Trials with Shooting
The bill increases the permit fee for field dog trials on state-owned land from $ 28 to $ 56 and the permit fee to hold trials on private land from $ 14 to $ 28, where certain legally owned birds may be released and shot.
§ 457 – Scientific Collector's (Wildlife) Permit Fee Increase
The bill increases, from $ 20 to $ 40, the permit fee to collect fish, crustaceans, and wildlife for scientific and educational purposes for accredited people who are at least age 18.
§ 460 – Taking Lobster, Crab, and Other Species Fees
The bill increases (1) various fees for taking or landing lobster, blue crabs, crabs, and various other species; (2) registering party, head, or charter boats that are used for fishing; and (3) commercial fishing vessel permit fee (See fee table. )
§ 462 – Shellfish Harvest Fee
The bill creates a shellfish harvest fee for anyone harvesting shell fish 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. It 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.
Upon sale, 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 that remains to the owner or owners. All fees, costs, and interest collected must be deposited in the General Fund.
§ 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 for subsequent violations, for people who illegally apply, advertise or solicit to apply pesticides. The bill 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 bill instead requires all such payments to be made to the General Fund rather than the EQF.
By law, the agriculture commissioner assesses an annual host payment fee of 40 cents per linear foot for facilities crossing Long Island Sound. Currently, 25% of these funds must be deposited in the EQF. The bill instead requires this 25% be deposited in the General 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
Under current law, the money from state forest sales, rentals, and management (including reimbursement for other state departments or institutions) must be deposited in the GF. But any amount over $ 600,000 from the sale of wood, timber, and other products derived from publicly owned woodlands must be deposited in the Conversation Fund and used to support forestry programs. The bill eliminates the Conservation Fund. It also eliminates the requirement that wood sale proceeds be used for forestry programs. Thus, all forest proceeds would go to the General Fund.
§ 470 – Forest Practitioner Certification
Current law allows the commissioner to prescribe fees by regulation to defray the costs of administering examinations to certify commercial forest practitioners. The bill 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 bill eliminates a requirement that she deposit these rents into the maintenance, repair and improvement account, which the bill eliminates.
§ 472 – Fines for Illegal Hunting
The bill requires that fines for third- and fourth-degree negligent hunting be deposited in the Criminal Injuries Compensation Fund rather than the Conservation Fund.
§ 474 – Dioxin, Mercury, and Metals Testing
The bill 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(§ 22a-191a (a)).
§§ 475 & 476 – Safe Boating and Personal Watercraft Fees
Under current law, fees from boating and watercraft safety courses go to the Conservation Fund's non-lapsing boating account to support various state and local boating expenses and programs. The bill eliminates the Conservation Fund thereby eliminating the boating account, sending these fees to the General Fund.
§ 479 – Marine Dealer Registration Numbers Fees
Under PA 09-105, the DEP commissioner may adopt regulations for marine dealers (including yacht brokers), engine manufacturers, and surveyors to establish fees for each marine dealer registration number issued. Under the act, the fees go to the boating account of the Conservation Fund. The bill eliminates this requirement.
§ 480 – UST Petroleum Clean-Up Account Review Board Authority
Under current law, no determination of fact or law by the UST Petroleum Clean-Up Account Review Board affects the authority of the DEP or public health commissioner to issue an order to prevent or abate pollution or potential pollution or to provide potable drinking water. The bill eliminates the reference to the Review Board, but does not replace it with the UST Petroleum Clean-Up Review Board. It is not clear if this permits the Review Board to make determinations that affect these DEP or public health department decisions (CGS 22a-449i).
§ 481 – Short-Term Provision of Potable Drinking Water
By law, the DEP commissioner may arrange for the short-term provision of potable drinking water to homes and schools affected by groundwater pollution, and pay for it as funds from the emergency spill response account allow. The bill instead requires the commissioner to pay for the drinking water from available appropriations (§ 22a-471 (a)).
By law, the costs of providing a long-term drinking water supply, and of an engineering report substantiating the need for a long-term water supply, must be paid from the emergency spill response account or bond proceeds authorized for these purposes. The bill eliminates the reference to the account, but continues to allow these costs to be paid from the bond proceeds.
The law allows the commissioner to provide grants from the account to towns that provide potable drinking water. The bill eliminates this option, instead requiring that it be made from available appropriations. But, as under current law, the commissioner may also fund these grants from bonds authorized for that purpose (§ 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 bill the grant must be funded either from available appropriations or the bond proceeds.
§ 482 – Wildlife Conservation License Plates
By law, the DMV commissioner must deposit $ 35 of the $ 50 charged for wildlife conservation number plates into the wildlife conservation account controlled by the Office of Policy and Management secretary. The bill eliminates this account and this requirement.
§ 483 – Grants to Municipalities from the Hazard Mitigation and Floodplain Management Program
Under current law, the DEP commissioner must reimburse municipalities for costs they incur in reducing or eliminating risk to life and property from flooding, high winds, and wildfires from money in the hazard mitigation and floodplain management account. The bill instead requires her to makes these grants from available appropriations.
§ 484 – Seedling and Seedling Stock Proceeds
Under current law, state proceeds from selling seedling, seedling stock, all reimbursements from state agencies, and federal government subsidies must be deposited into the Conservation Fund. The bill eliminates the Conservation Fund, sending the money to the General Fund.
§ 486 – Miscellaneous and Conforming Changes
In addition to the accounts and funds it eliminates, the bill also eliminates:
1. a requirement that the revenue services commissioner deposit $ 3 million from motor boat fuel sales to the conservation fund, provided $ 250,000 goes to the boating account and $ 2 million is credited to the fisheries account, of which $ 75,000 goes to UConn for the Long Island Sound councils (§12-460a),
2. a requirement that the DEP commissioner submit an annual report on vessel registration fees (§15-155a),
3. a requirement that revenue from the vessel registration fees be distributed according to a specific formula (§ 15-155b), and
4. a requirement that $ 3 million annually be credited to the Underground Storage Tank Petroleum Clean-Up Account from the Petroleum Products Gross Earnings Tax (§ 22a-44).