The admissions and dues taxes shall be imposed on amounts received within or without the state but only if the place of admission or club facilities are within the state.

Terms Used In Connecticut General Statutes 12-545

  • Club: means any organization which is either owned or operated by its members, or both. See Connecticut General Statutes 12-540
  • Dues: shall include assessment charges to members irrespective of the purpose for which made and any charges for social, athletic or sporting privileges or facilities for any period of more than six days but not including charges made for instruction, charges for locker rental or charges for special assessments made (A) for the construction or reconstruction of any social, athletic or sporting facility or any increase in charges made after June 29, 1999, which increase is to be used for the acquisition of land provided such land is "farm land" "open space land" or "forest land" as defined in §. See Connecticut General Statutes 12-540
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