§ 3.70.010. Imposition of surcharge.

There is hereby imposed a surcharge of five percent of the admission charge to any place of amusement, entertainment or recreation within the City of Bridgeport, as defined in subsection (3) of Section 12-540 of the Connecticut General Statutes, except when the admissions charge is not more than ten dollars ($10.00). The amount of any such surcharge shall be in addition to any tax otherwise applicable to such admission charge, except that no surcharge shall be imposed on a facility if (1) there is imposed a surcharge on such facility pursuant to Connecticut General Statutes Section 12-579, or (2) all of the proceeds from the event inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event.

The surcharge shall be imposed on the facility at which such event takes place, and reimbursement for the surcharge shall be collected from the purchaser upon payment of the admission charge. The surcharge, when added to the admission charge, shall be a debt from the purchaser to the facility and shall be recoverable at law. The facility shall remit the total amount of all surcharges imposed pursuant to this section to the Tax Collector in accordance with Connecticut General Statutes Section 12-581. Any surcharge imposed shall be subject to the provisions of Connecticut General Statutes Chapter 226a in the same manner as a tax imposed pursuant to said chapter.

(Ord. dated 11/7/16 )