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Current as of January 01, 2025 | Updated by Findlaw Staff
(a) Notwithstanding any provision of the general statutes, on and after October 1, 2021, any beverage container containing a spirit or liquor of fifty milliliters or less shall be assessed a five-cent surcharge by the wholesaler of such beverage container to the retailer of such beverage container and by the retailer of such beverage container to the consumer of such beverage container. Any surcharge transaction described in this section shall be distinct and clearly identify the surcharge from the price of such beverage container and shall not be subject to any sales tax or treated as income pursuant to any provision of the general statutes.
(b) The payment of said surcharge by a retailer shall be a debt of a retailer upon purchase from any such wholesaler and shall be subject to all posting requirements in the event of delinquency.
(c) On April 1, 2022, and every six months thereafter, payment shall be remitted by each wholesaler to every municipality where any such beverage container was sold during the preceding six-month period by such wholesaler, provided any such payment remitted to a municipality by the last day of April or October, as applicable, shall be deemed timely and in compliance with the provisions of this subsection. Such payment shall be at the rate of five cents for every such beverage container sold within such municipality by such wholesaler. Concomitant with any payment made by a wholesaler to a municipality pursuant to this subsection, such wholesaler shall file a report with the Department of Revenue Services and the Department of Consumer Protection's Liquor Control Division, detailing the number of such beverage containers sold in each municipality by such wholesaler in the preceding six-month period.
(d) All payments received by any municipality pursuant to the provisions of subsection (c) of this section shall be expended by such municipality on environmental measures intended to reduce the generation of solid waste in such municipality or reduce the impact of litter caused by such solid waste, including, but not limited to, the hiring of a recycling coordinator, the installation of storm drain filters designed to block solid waste and beverage container debris or the purchase of a mechanical street sweeper, vacuum or broom that removes litter, including, but not limited to, such beverage containers and other debris from streets, sidewalks and abutting lawn and turf areas.
Cite this article: FindLaw.com - Connecticut General Statutes Title 22A. Environmental Protection § 22a-244b. Nips. Five-cent surcharge. Payment by retailer. Payment by wholesaler to municipality. Use of payments by municipalities - last updated January 01, 2025 | https://codes.findlaw.com/ct/title-22a-environmental-protection/ct-gen-st-sect-22a-244b/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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