2025 -- H 6334 | |
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LC002914 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2025 | |
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A N A C T | |
RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND | |
COMPUTATION | |
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Introduced By: Representatives Kislak, Morales, Potter, Diaz, Slater, Ajello, Speakman, | |
Date Introduced: May 14, 2025 | |
Referred To: House Finance | |
(Providence City Council) | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-18 of the General Laws entitled "Sales and Use Taxes — Liability |
2 | and Computation" is hereby amended by adding thereto the following section: |
3 | 44-18-41. Entertainment at large venues. |
4 | (a) The city or town council of any city or town is authorized to provide, by ordinance, for |
5 | the imposition of a tax on the sale of a ticket for admission to a large venue, not inconsistent with |
6 | this section. |
7 | (b) For purposes of this section, a “large venue” includes any entertainment venue that has |
8 | the capacity to hold at least eight hundred (800) patrons, seated. |
9 | (c) If authorized pursuant to the provisions of subsection (a) of this section, a tax of no |
10 | more than two dollars ($2.00) shall be imposed upon the sale of a ticket for admission to a large |
11 | venue. This tax shall be administered and collected by the division of taxation and shall be |
12 | redistributed to the municipality where the large venue is located. |
13 | (d) Taxes received by a municipality under this section shall not be included in the |
14 | calculation of a municipality’s maximum levy increase controlled by § 44-5-2. |
15 | 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 TAXATION -- SALES AND USE TAXES--LIABILITY AND | |
COMPUTATION | |
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1 | This act would authorize municipalities to impose a ticket tax on ticket sales for venues |
2 | large enough to hold at least eight hundred (800) patrons, seated, of two dollars ($2.00) per ticket. |
3 | The tax shall be collected by the department of revenue, and redistributed to the locality where the |
4 | venue is located. |
5 | This act would take effect upon passage. |
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