2024 -- S 3022

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LC005986

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2024

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A N   A C T

RELATING TO TOWNS AND CITIES -- GENERAL POWERS

     Introduced By: Senators Euer, and DiPalma

     Date Introduced: May 02, 2024

     Referred To: Senate Finance

     (by request)

It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 45-2 of the General Laws entitled "General Powers" is hereby

amended by adding thereto the following section:

     45-2-68. City of Newport -- Amusement excise tax.

     (a) The city of Newport is hereby authorized to enact a nine percent (9%) amusement excise

tax to be imposed on the purchase of any ticket or admission fee by the patrons of any amusement

event held by any entity in the city with ticket sales of over one hundred thousand (100,000) tickets

in the year prior to the imposition of the amusement tax. The funds shall be collected and held by

the city and shall be allocated for public infrastructure and public safety improvements only.

     (b) The tax imposed by subsection (a) of this section is in addition to any sales tax pursuant

to title 44 and shall not be applicable to any:

     (1) Entity with fewer than one hundred thousand (100,000) total ticket sales in the year

prior to the tax imposed pursuant to this section; and

     (2) Theater or movie theater ticket sale.

     (c) For purposes of this section, "amusement event" means any activity where a ticket or

admission fee is charged for an activity provided for pleasure, enjoyment, recreation, relaxation,

diversion or other similar purpose including, but not limited to, any concert, game, ride, or sporting

event.

     (d) The city council for the city of Newport shall enact any ordinance and promulgate rules

and regulations to implement the provisions of this section.

     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TOWNS AND CITIES -- GENERAL POWERS

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     This act would enable the city of Newport to impose a nine percent (9%) amusement tax

on the sale of certain amusement ticket sales.

     This act would take effect upon passage.

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LC005986

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