reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-575c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-575c - Combination of pari-mutuel betting into single pool.

 (a) The commissioner may require all pari-mutuel betting conducted at any facility conducting betting under a pari-mutuel system within the state which is based on the results of any event which occurs at any place other than the facility conducting such betting, whether such place is within or without the state, to be combined into a single, state-wide pool for each such event, or for any of them, as the commissioner may determine.(b) The commissioner may permit all pari-mutuel betting conducted at any facility conducting betting under a pari-mutuel system within the state which is based on the results of any event which occurs at such facility, to be combined with the betting on such event at another facility where pari-mutuel betting is conducted, whether such facility is within or without the state, as a single pool for each event.(P.A. 91-309, S. 9, 10; P.A. 94-223, S. 3, 4; P.A. 11-51, S. 192; P.A. 13-299, S. 76.)History: P.A. 94-223 divided the section into Subsecs., inserting new language as Subsec. (b) permitting combination of pari-mutuel betting conducted at any in-state facility based on results of any event which occurs at such facility with betting on such event at another in-state or out-of-state facility as single pool for each event, effective June 8, 1994; P.A. 11-51 replaced “executive director” with “commissioner” and made technical changes, effective July 1, 2011; P.A. 13-299 deleted references to approval of the Gaming Policy Board and references to definitions in Sec. 12-557b, effective July 1, 2013.
CT Gen Stat § 12-578a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578a - Regulation of casino gaming facility.

 (a) Not later than twelve months after the date any authorization of a casino gaming facility by any provision of the general statutes or a public or special act is effective, the commissioner shall adopt regulations, in accordance with the provisions of chapter 54, for the administration of casino gaming facilities. Such regulations shall include provisions to protect the public interest in the integrity of gaming operations and reduce the dangers of unsuitable, unfair or illegal practices, methods and activities in the conduct of gaming. Such regulations shall include, but need not be limited to:(1) Minimum accounting standards for a casino gaming facility;(2) Minimum security procedures including the video monitoring of casino gaming facilities;(3) Approved hours of operation for gaming and nongaming activities at casino gaming facilities;(4) Procedures governing the manufacture, sale, lease and distribution of gaming devices and equipment for use in casino gaming facilities;(5) Procedures for the recovery of winnings by patrons of casino gaming facilities;(6) Procedures governing how gross gaming revenue is calculated and reported by a casino gaming facility;(7) Requirements for regular auditing of the financial statements of a casino gaming facility;(8) Procedures to be followed by any casino gaming facility for cash transactions;(9) Procedures regarding the maintenance of lists of persons banned from any casino gaming facility and security measures to enforce such bans;(10) Standards for the provision of complimentary goods and services to casino gaming facility patrons;(11) Minimum standards of training for persons employed in a casino gaming facility;(12) Procedures governing the submission of standards of operation and management of gaming operations by casino gaming facilities to the commissioner; and(13) Requirements for information and reports from casino gaming facilities to enable effective auditing of casino gaming operations.(b) Until such regulations are adopted and in effect, a casino gaming facility may operate pursuant to its standards of operation and management, provided such standards are approved by the commissioner pursuant to section 12-578b.(P.A. 17-89, S. 2.)History: P.A. 17-89 effective June 27, 2017.
CT Gen Stat § 12-578b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578b - Standards of operation and management for casino gaming facility.

 (a) Each casino gaming facility shall submit to the commissioner a description of its standards of operation and management of all gaming operations. The description shall include: (1) Accounting controls to be used in casino gaming operations; (2) job descriptions for all positions involved in casino gaming operations; (3) procedures for the security of chips, cash and other cash equivalents used in authorized games; (4) procedures for the safety and security of patrons of the casino gaming facility; (5) procedures and rules governing the conduct of any authorized games conducted at the casino gaming facility; (6) a certification by the attorney of the casino gaming facility that the submitted standards of operation and management conform to state law and regulations governing casino gaming operations; (7) a certification by the chief financial officer of the casino gaming facility or an independent auditor that the submitted standards of operation and management provide adequate and effective controls, establish a consistent overall system of procedures and administrative and accounting controls and conform to generally accepted accounting principles; and (8) any other standards required by the commissioner.(b) The commissioner shall approve or reject a submission of standards of operation and management required under subsection (a) of this section not later than sixty days after the date on which the commissioner received such standards. If the commissioner fails to approve or reject a submission of standards of operation and management not later than sixty days after the date on which the commissioner received such standards of operation and management, such standards of operation and management shall be deemed approved. No casino gaming facility may commence casino gaming operations unless such standards of operation and management are approved by the commissioner or deemed approved.(c) No casino gaming facility shall revise any standards of operation and management that have been approved by the commissioner or deemed approved pursuant to subsection (b) of this section unless the revision has been approved by the commissioner. If the commissioner fails to approve or reject a submitted revision not later than sixty days after the date on which the commissioner received such revision, such revision shall be deemed approved.(d) A casino gaming facility aggrieved by an action of the commissioner under the provisions of this section may request a hearing before the commissioner. The commissioner shall hold such hearing in accordance with the provisions of chapter 54.(e) The commissioner shall periodically review a casino gaming facility's compliance with state law and regulations governing casino gaming facilities.(P.A. 17-89, S. 3.)History: P.A. 17-89 effective June 27, 2017.
CT Gen Stat § 12-578bb (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578bb - Gross receipts tax.

 (a) The provisions of this section shall not be effective unless the conditions set forth in subsection (b) of section 12-578aa have been met.(b) A tax is hereby imposed on the gross receipts of each fantasy contest operator, as both terms are defined in section 12-578aa, at the rate of ten and one-half per cent. Each fantasy contest operator shall report and remit such tax to the Commissioner of Revenue Services in the form and manner prescribed by the commissioner.(c) Any tax due and unpaid under this section shall be subject to the penalties and interest established in section 12-547 and the amount of such tax, penalty or interest, due and unpaid, may be collected under the provisions of section 12-35.(d) The provisions of sections 12-548 and 12-550 to 12-555b, inclusive, shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections had been incorporated in full into this section and had expressly referred to the tax imposed under this section, except to the extent that any such provision is inconsistent with a provision of this section.(June Sp. Sess. P.A. 17-2, S. 652.)History: June Sp. Sess. P.A. 17-2 effective July 1, 2019, and applicable to income and taxable years commencing on or after that date.
CT Gen Stat § 12-578d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578d - Presence of minors and employment of young adults at casino gaming facility.

 (a) For the purposes of this section, “alcoholic liquor” has the same meaning as provided in section 30-1.(b) Except as provided in subsection (c) of this section, no person under the minimum age for the purchase of alcoholic liquor under the provisions of chapter 545 shall be admitted onto the gaming floor of any casino gaming facility nor be permitted to participate in any authorized games.(c) A person eighteen years of age or older but under the minimum age for the purchase of alcoholic liquor may be employed in a casino gaming facility, provided such person is licensed by the commissioner pursuant to section 12-578c and such employment does not involve handling or serving alcoholic liquor.(P.A. 17-89, S. 5.)History: P.A. 17-89 effective June 27, 2017.
CT Gen Stat § 12-578g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578g - Payments by MMCT Venture, LLC.

 (a) For the purposes of this section, “gross gaming revenue” has the same meaning as provided in section 12-557b.(b) Not later than thirty days after the date the authorization of MMCT Venture, LLC, to conduct authorized games at a casino gaming facility is effective pursuant to section 12-578f, MMCT Venture, LLC, shall pay to the state one million dollars for the initial costs to be incurred by the state to regulate the casino gaming facility. Such money shall be credited against unpaid required payments pursuant to subsection (c) of this section for the first full calendar year in which the casino gaming facility is conducting authorized games.(c) Not later than thirty days after the date the casino gaming facility is operational and on a monthly basis thereafter while such casino gaming facility is operational, MMCT Venture, LLC, shall pay to the state: (1) Ten per cent of the gross gaming revenue from the operation of authorized games, except video facsimile games, which shall be deposited in the state-wide tourism marketing account, established pursuant to section 10-395a; (2) fifteen per cent of the gross gaming revenue from the operation of authorized games, except video facsimile games, which shall be deposited in the General Fund; and (3) twenty-five per cent of the gross gaming revenue from the operation of video facsimile games, which shall be deposited as follows: (A) Seven million five hundred thousand dollars annually in the municipal gaming account, established pursuant to section 12-578h, and (B) any remaining amounts in the General Fund.(d) Not later than the date the casino gaming facility is operational and annually thereafter while such casino gaming facility is operational, MMCT Venture, LLC, shall contribute three hundred thousand dollars to the chronic gamblers treatment and rehabilitation account created pursuant to section 17a-713.(P.A. 17-89, S. 15; June Sp. Sess. P.A. 17-2, S. 35, 131.)History: P.A. 17-89 effective June 27, 2017; June Sp. Sess. P.A. 17-2 amended Subsec. (c)(3)(A) by replacing “four” with “seven” re amount deposited in the municipal gaming account, and amended Subsec. (d) to replace “Connecticut Council on Problem Gambling” with reference to chronic gamblers treatment and rehabilitation account, effective October 31, 2017.
CT Gen Stat § 12-578h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578h - Payments from municipal gaming account to municipalities.

 (a) There is established an account to be known as the “municipal gaming account” which shall be a separate, nonlapsing account within the Mashantucket Pequot and Mohegan Fund established by section 3-55i. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Office of Policy and Management for the purpose of providing annual grants pursuant to subsection (b) of this section.(b) On and after the date the Secretary of the Office of Policy and Management finds that a minimum of seven million five hundred thousand dollars has been deposited in the municipal gaming account pursuant to subsection (c) of section 12-578g, the Office of Policy and Management shall provide an annual grant of seven hundred fifty thousand dollars to each of the following municipalities: Bridgeport, East Hartford, Ellington, Enfield, Hartford, New Haven, Norwalk, South Windsor, Waterbury, West Hartford, Windsor and Windsor Locks. The amount of the grant payable to each municipality during any fiscal year shall be reduced proportionately if the total of such grants exceeds the amount of funds available for such year.(P.A. 17-89, S. 16; June Sp. Sess. P.A. 17-2, S. 34; P.A. 19-117, S. 71.)History: P.A. 17-89 effective June 27, 2017; June Sp. Sess. P.A. 17-2 amended Subsec. (b) by replacing “four” with “seven” re amount deposited in municipal gaming account and adding provision re annual grant to certain municipalities, effective October 31, 2017; P.A. 19-117 amended Subsec. (b) to add references to West Hartford and Windsor, effective July 1, 2019.
CT Gen Stat § 12-578i (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578i - Advisory Council on Large Entertainment Venues.

 (a)(1) There is established an Advisory Council on Large Entertainment Venues. Any of the following amusement, entertainment or recreation facilities that have a seating capacity greater than five thousand persons shall be entitled to representation on the council: (A) The stadium facility, as defined in section 32-651; (B) any such facility that would have been subject to tax under the provisions of section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999; (C) the XL Center in Hartford; (D) the Webster Bank Arena in Bridgeport; (E) the Ballpark at Harbor Yard in Bridgeport; (F) the Dunkin' Donuts Park in Hartford; and (G) the New Britain Stadium.(2) Except as provided in subsection (b) of this section, each representative to the council shall be designated not later than September 1, 2017. The council shall select the chairperson of the council from among the members of the council and schedule the first meeting of the council not later than October 1, 2017. The council shall meet at least annually to consider: (A) The coordination of concerts, mixed martial arts events and other large entertainment events at such facilities; and (B) other issues related to the operation of such facilities as determined by the council.(b) On and after the date a business entity jointly and exclusively owned by the Mashantucket Pequot Tribe and the Mohegan Tribe of Indians of Connecticut is authorized to conduct any game of chance at a casino gaming facility located in the state by any provision of the general statutes or a public or special act, each tribe shall: (1) Designate a representative to participate on the Advisory Council on Large Entertainment Venues; and (2) assist such amusement, entertainment and recreation facilities to schedule large entertainment events that are available for additional dates in the state.(P.A. 17-209, S. 1; P.A. 18-26, S. 31.)History: P.A. 17-209 effective July 10, 2017; P.A. 18-26 amended Subsec. (a) to designate existing provision re council membership as new Subdiv. (1) and amending same to replace reference to facility described in Sec. 12-541(a)(8) to (13) with references to specific facilities, designate existing provisions re designation of members, chairperson selection and council meetings as new Subdiv. (2), and amending same to redesignate existing Subdivs. (1) and (2) as Subparas. (A) and (B), and make technical and conforming changes.
CT Gen Stat § 12-578j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226 - Gaming Policy, Regulation and Revenue|Section 12-578j - Payment to state.

 Not later than June 30, 2019, MMCT Venture, LLC, as defined in subsection (a) of section 12-578f, shall pay to the state thirty million dollars for deposit in the General Fund. Such money shall be credited against any unpaid required payments pursuant to subsection (c) of section 12-578g for each month in which the casino gaming facility is conducting authorized games in such amount and manner as determined pursuant to an agreement between the Secretary of the Office of Policy and Management and MMCT Venture, LLC. No interest shall be charged.(June Sp. Sess. P.A. 17-2, S. 655.)History: June Sp. Sess. P.A. 17-2 effective October 31, 2017.
CT Gen Stat § 12-579 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226a - Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection|Section 12-579 - Admissions tax by ordinance.

 Any municipality may, by ordinance, impose a tax of ten per cent of the admission charge, as defined in subsection (3) of section 12-540, to any place licensed by the Department of Consumer Protection and containing a pari-mutuel system therein or to any off-track betting facility. The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchaser. Such reimbursement, termed “tax”, shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making such charge and shall be recoverable at law.(P.A. 74-308, S. 1; P.A. 79-404, S. 32, 45; P.A. 13-299, S. 79.)History: P.A. 79-404 substituted gaming policy board for commission on special revenue; P.A. 13-299 replaced reference to Gaming Policy Board with reference to Department of Consumer Protection, effective July 1, 2013.
CT Gen Stat § 12-580 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226a - Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection|Section 12-580 - Administration and enforcement.

 This chapter shall be administered by the tax collector of the municipality. All forms necessary or convenient for the enforcement of this chapter shall be prescribed by the Commissioner of Revenue Services and shall be printed and furnished by such tax collector. The Commissioner of Revenue Services may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.(P.A. 74-308, S. 2; P.A. 77-614, S. 139, 610; P.A. 17-147, S. 35.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 17-147 replaced “shall” with “may” re adoption and enforcement of rules and regulations and made a technical change, effective July 7, 2017.
CT Gen Stat § 12-581 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226a - Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection|Section 12-581 - Returns. Payment of tax. Penalties.

 Each person subject to a tax imposed under section 12-579, shall file a return on or before the twentieth of each month setting forth the amount of tax due for the preceding month and such additional information as the tax collector may require. Payment of the tax shall accompany such return. Any person subject to such tax failing to file a return and pay the tax when due is liable for a penalty of ten dollars or ten per cent of the tax due, whichever is greater. In addition, there shall be added interest at the rate of one and one-half per cent per month, or fraction thereof, from the date of the return until date of payment. The tax collector, if satisfied that the failure to comply with any provision of this section was due to reasonable cause, may abate or remit the whole or part of any penalty.(P.A. 74-308, S. 3; P.A. 82-163, S. 4, 6.)History: P.A. 82-163 changed the penalty for failure to pay the tax when due from $10 plus 10% of the tax due to the greater of $10 or 10% of the tax due and increased the applicable rate of interest from 1% per month to 1.5% per month.
CT Gen Stat § 12-582 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226a - Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection|Section 12-582 - Appeal. Costs. Lack of probable cause.

 Any taxpayer aggrieved because of any order, decision, determination or disallowance of the tax collector of the municipality under the provisions of this chapter may, within one month after service upon the taxpayer of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial district in which such municipality is located, which shall be accompanied by a citation to such tax collector to appear before said court. Such citation shall be signed by the same authority, and such appeal shall be returnable at the same time and served and returned in the same manner, as is required in case of summons in a civil action. Such appeals shall be preferred cases to be heard, unless cause appears to the contrary, at the first session by the court or by a committee appointed by it. Said court may grant such relief as may be equitable and, if such tax has been paid prior to the granting of such relief, may order the municipality to pay the amount of such relief, with interest at the rate of six per cent per annum, to the aggrieved taxpayer. If the appeal has been taken without probable cause, the court may tax double or triple costs, as the case demands; and, upon all such appeals which may be denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the municipality.(P.A. 74-308, S. 4; P.A. 76-436, S. 480, 681; P.A. 78-280, S. 1, 127.)History: P.A. 76-436 substituted superior court for court of common pleas and added reference to judicial districts, effective July 1, 1978; P.A. 78-280 deleted reference to counties.
CT Gen Stat § 12-583 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 226b - Disclosure Statements with Regard to Pari-Mutuel Betting|Section 12-583 - Definitions.

 Section 12-583 is repealed.(P.A. 77-543, S. 1, 7; P.A. 79-404, S. 33, 45; 79-631, S. 30, 111; P.A. 80-133, S. 9, 10.)