Form O-372tp - Admissions, Dues And Cabaret Tax Return - Connecticut Department Of Revenue Services Page 2
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1
2GENERAL INSTRUCTIONS
1. Be sure to read the line-by-line instructions found on the Admissions, Dues and Cabaret Tax Return - Taxpayer’s
Copy (Form O-372TP) before completing this return.
2. Returns are due the last day of the month following the end of the period, even if no tax is due.
3. Make check or money order payable to: Commissioner of Revenue Services. Be sure to write your
Connecticut tax registration number on your check or money order.
4. If you have permanently discontinued the activities that made you subject to tax, check the box on the front of
this return indicating that this is your final return. Enter the last business date on the line provided.
5. Mail the return, payment and any attachments to:
Department of Revenue Services
Processing Section
PO Box 5031
Hartford CT 06102-5031
Please write your name, address and Connecticut tax registration number on any attachments.
LINE BY LINE INSTRUCTIONS (continued)
at any cabaret furnishing music, dancing privileges, or any other entertainment for profit (except for mechanical music alone or the
music of a single performer alone), in connection with serving or selling alcoholic beverages.
Cabaret status begins when:
•
the music, dancing or other entertainment starts; or
•
any admission, cover, minimum entertainment or similar charge is imposed, whichever is earlier .
If any portion of an establishment is subject to the cabaret tax, the tax also applies to those portions of the establishment from which
the entertainment can be viewed, or from which there is free access to the entertainment or dancing area.
Effective October 1, 1998, the term “cabaret or other similar place” does not include :
•
any place providing karaoke alone without a paid karaoke entertainer; and
•
any room in a “restaurant” holding only a restaurant permit for beer under Conn. Gen. Stat. §30-22(b), or holding only a
restaurant permit for wine and beer under Conn. Gen. Stat. §30-22(c).
Line 4. Cabaret tax due Multiply the amount entered on Line 3 by the 5% (.05) tax rate.
Line 5. Club dues and initiation fees Enter the total amount paid as dues or initiation fees to any social, athletic or sporting club excluding
charges for instruction, certain special assessments, and exemptions from dues tax. The following are exempt from dues tax:
•
a club where the annual dues of a fully privileged member are $100 or less;
•
a club sponsored and controlled by a charitable or religious organization, governmental agency or nonprofit educational
institution; and
•
any society, order or association operating under the lodge system or any local fraternal organization among students of a
college or university.
Line 6. Dues tax Multiply the amount entered on Line 5 by the 10% (.10) tax rate.
Line 7. Total tax Add Line 2, Line 4 and Line 6.
Line 8. Credits Enter the amount of any authorized credit for a previous overpayment of admissions, dues or cabaret tax and enclose
the authorized credit voucher issued by the Department with your return.
Line 9. Adjusted tax Subtract Line 8 from Line 7.
Line 10.Interest If this is a late payment or amended return, enter interest of 1% (.01) of the tax due per month or partial month.
Line 11.Penalty If this is a late return, enter a penalty of 10% (.10) of the tax due or $50, whichever is greater.
Line 12.Total due Add Line 9, Line 10, and Line 11.
O-372TP Instructions BACK (Rev. 10/98)
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