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2013 -- S 0072 | |
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LC00381 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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____________ | |
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A N A C T | |
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RELATING TO TAXATION -- ARTS DISTRICT | |
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Introduced By: Senators Crowley, Sheehan, Lynch, Hodgson, and Goodwin | |
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Date Introduced: January 16, 2013 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Section 44-18-30.0 of the General Laws in Chapter 44-18 entitled "Sales |
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and Use Taxes - Liability and Computation" is hereby amended to read as follows: |
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44-18-30.B. Exemption from sales tax for sales by writers, composers, artists -- |
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Findings. -- (a) The general assembly makes the following findings of facts: |
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(1) The downtown area of the city of Providence has been characterized by blighted |
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areas, and dilapidated and abandoned structures; |
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(2) As a result, the downtown area has been designated an economic development zone |
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in order to stop the deterioration and stimulate economic activity; |
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(3) The capitol center area of the city of Providence has become an attractive location, |
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especially with the construction of the Providence Place Mall; |
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(4) In order to promote, revitalize and redevelop the "Old Downtown" area of the city of |
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Providence it is necessary to provide tax exemptions to this area as it has been designated as an |
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economic development zone; |
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(5) In order to promote, revitalize, and redevelop the "Downtown or other industrial or |
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manufacturing buildings" located in the City of Pawtucket, it is necessary to provide tax |
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exemptions to this area as it has been designated as an economic development zone; |
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(6) The development of an active artistic community, including "artists in residence", in |
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this area would promote economic development, revitalization, tourism, employment |
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opportunities, and encourage business development by providing alternative commercial |
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enterprises while in Providence creating a link between the Old Downtown and the Capital Center |
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Area; |
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(7) There is a separate artistic community in the town of Westerly which is important to |
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preserve, promote, and revitalize, and which is distinct from that in the city of Providence; |
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(8) There is a separate artistic community in the city of Woonsocket which is important |
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to promote and revitalize and which is distinct from that in the cities of Providence and Pawtucket |
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and the town of Westerly; |
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(9) There is a separate artistic community in the city of Warwick which is important to |
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preserve, promote, and revitalize and which is distinct from that in the cities of Providence, |
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Pawtucket, Woonsocket and the town of Westerly; |
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(10) There are separate artistic communities in the city of Newport and in the town of |
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Tiverton which are important to promote and revitalize and which are distinct from those in the |
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cities of Providence, Pawtucket, Warwick and Woonsocket and the towns of Westerly and Little |
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Compton; |
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(11) There is a separate artistic community in the town of Warren which is important to |
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promote and revitalize and which is distinct from that in the cities of Providence, Pawtucket, |
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Newport, Warwick and Woonsocket and the towns of Westerly and Tiverton. |
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(12) The city or town council of any municipality in this state may designate by |
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resolution a separate artistic community and/or an arts and entertainment district within the |
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municipality. |
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(b) (1) This section only applies to sales by writers, composers and artists residing in and |
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conducting a business within a section of the defined economic development zone in the cities of |
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Providence or Pawtucket, or the defined economic development zone in the town of Westerly or |
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the defined economic zone in the city of Woonsocket, or the defined economic zone in the city of |
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Warwick, or in those areas within the city of Newport, and the town of Little Compton, which are |
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zoned "general business," "waterfront business," or "limited business" or have been designated |
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by the city of Newport as part of the arts district, or in those areas of the town of Warren which |
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are zoned "waterfront district," "special district," "village business district," "manufacturing |
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district," "business district" or "Warren historic district," or in those areas of the town of Tiverton |
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which are zoned "business commercial," "business waterfront" or "village commercial |
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those arts districts designated by resolution by the town or city council within a particular |
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municipality. For the purposes of this section, a "work" means an original and creative work, |
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whether written, composed or executed for "one-of-a-kind limited" production and which falls |
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into one of the following categories: |
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(i) A book or other writing; |
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(ii) A play or the performance of said play; |
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(iii) A musical composition or the performance of said composition; |
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(iv) A painting or other like picture; |
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(v) A sculpture; |
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(vi) Traditional and fine crafts; |
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(vii) The creation of a film or the acting within the film; |
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(viii) The creation of a dance or the performance of the dance. |
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(2) For the purposes of this section, a "work" includes any product generated as a result |
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of any of the above categories. |
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(3) For the purposes of this section, a "work" does not apply to any piece or performance |
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created or executed for industry oriented or related production. |
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(c) (1) This section applies to sales by any individual: |
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(i) Who is a resident of and has a principal place of business situated in the section of the |
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economic development zone designated as the arts and entertainment district in the downtown |
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area of the city of Providence or in the city of Pawtucket, or the defined economic development |
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zone in the town of Westerly or the defined economic zone in the city of Woonsocket, or the |
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defined economic zone in the city of Warwick, or who is a resident of and has a principal place of |
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business situated in those areas within the city of Newport or the town of Little Compton, which |
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are zoned "general business," "waterfront business," or "limited business," or have been |
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designated by the city of Newport as part of the arts district, or who is a resident of and has a |
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principal place of business situated in those areas within the town of Warren which are zoned |
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"waterfront district," "special district," "village business district," "manufacturing district," |
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"business district" or "Warren historic district," or who is a resident or has a principal place of |
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business situated in those areas within the town of Tiverton which are zoned "business |
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commercial," "business waterfront" or "village commercial |
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by resolution by the town or city council within a particular municipality. For the purposes of this |
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section, the Providence arts and entertainment district in Providence is defined as the area |
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bounded by Pine Street to the southeast, Dorrance Street to the northeast, Sabin Street to the |
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northwest and Empire Street to the southwest. Said Providence arts and entertainment district also |
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includes the area beginning at the point of intersection of Acorn Street and Harris Avenue, then |
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turning east onto Atwells Avenue to Service Road 7, then turning southerly onto Service Road 7 |
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to Westminster Street, then turning westerly onto Westminster Street, continuing until Bridgham, |
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then turning south onto Bridgham to Cranston Street, then turning southwesterly onto Cranston |
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Street, then continuing to Messer Street, then turning north onto Messer Street to Westminster |
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Street, turning west onto Westminster Street to US Hwy 6 off ramp, then heading west on US |
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Hwy 6 to Sheridan Street, then heading northeast on Sheridan Street to Aleppo Street, then |
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turning southeast along Aleppo Street to Pelham Street, then heading northeast on Pelham Street |
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to Manton Avenue, then continuing southeast on Manton Avenue until Delaine Street, then |
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heading northeast on Delaine Street until Appleton Street, then continuing northwesterly on |
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Appleton Street until Bowdoin Street, then heading north on Bowdoin Street until Barstow Street, |
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then heading east on Barstow until Valley Street, then heading northeast on Valley Street to |
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Hemlock Street, then turning southeast on Hemlock Street until Promenade Street, then heading |
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east on Promenade Street to Acorn Street, then heading south on Acorn Street to the intersection |
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of Acorn Street and Harris Avenue. The named streets are included in the Providence district; and |
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in Pawtucket is defined as the area beginning at the point of intersection of Dexter Street and the |
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Central Falls line, then east along the Central Falls line to the Blackstone River, then north along |
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the city boundary on the Blackstone River to the Cumberland line, then west along the Pawtucket |
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city boundary line to I-95, then south along I-95 to Pine Street, then north on Pine Street to |
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AMTRAK Right of Way, then northwest along the AMTRAK Right of Way to Dexter Street, |
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then north on Dexter Street to the Central Falls line. The named streets are included in the district. |
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The Westerly arts and entertainment district is defined as assessor's plat 56, lots 1 through 24, lot |
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48, lots 50 through 62, and lots 71 through 82, and assessors plat 66, lots 22 through 26, and lots |
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29 through 36 the Woonsocket arts and entertainment district is defined as the area beginning at a |
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point of land on the southwest bank of the Blackstone River abutting the bridge for the |
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Providence & Worcester Railroad and proceeding northerly to a point at the intersection of |
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Worrall Street, Clinton Street and Harry S. Truman Drive, then proceeding northwesterly along |
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Worrall Street to its intersection with Social Street, then turning westerly on Social Street |
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proceeding to its intersection with Main Street, Blackstone Street and North Main Street, then |
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turning northwesterly and proceeding along Blackstone Street to its intersection with River Street, |
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then turning northerly and proceeding along River Street to its intersection with the north/east |
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bank of Blackstone River, then following the riverbank southerly to the bridge at Bernon Street |
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and turning easterly crossing the Blackstone River via Bernon Street and proceeding to its |
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intersection with Front Street, then turning northeasterly on Front Street and proceeding to its |
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intersection with Hamlet Avenue, and to include the former courthouse on the southerly side of |
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Front Street at its intersection with Hamlet Avenue, then turning easterly on Hamlet Avenue and |
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proceeding to its intersection with Manville Road, then turning southeasterly on Manville Road |
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and proceeding to its intersection with Davison Avenue, then turning northeasterly on Davison |
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Avenue and proceeding to a point on the south/west bank of the Blackstone River, then turning |
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northerly, following the southerly riverbank to the point of beginning. The abovementioned |
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streets are included in the district. The Warwick arts district is defined as that area known as |
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Pontiac Village, beginning on Route 5 at the Warwick/Cranston municipal boundary, then south |
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to the intersection of Route 5 and the Pawtuxet River, then following the Pawtuxet River in an |
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easterly and northerly direction to the municipal boundary in the vicinity of Knight Street, then |
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from the intersection of Knight Street and the municipal boundary westerly along the |
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Warwick/Cranston municipal boundary to the intersection of Route 5 and Greenwich Avenue. |
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The above named streets are included in the district. |
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(ii) Who is determined by the tax administrator, after consideration of any evidence he or |
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she deems necessary or which is submitted to him or her by the individual, to have written, |
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composed, or executed, either solely or jointly, a work or works which would fall into one of the |
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categories listed in subsection (b)(1). |
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(2) This section also applies to sales by any other gallery located in the arts and |
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entertainment district described in subsection (c)(1)(i) as well as any other arts and entertainment |
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district designated by the general assembly and/or a town or city council within its municipality, |
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as well as to sales by any other gallery located in those areas within the city of Newport, or the |
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town of Little Compton, which are zoned "general business," "waterfront business," or "limited |
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business" or have been designated by the city of Newport as part of the arts district, as well as to |
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sales by any other gallery located in those areas within the town of Warren which are zoned |
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"waterfront district," "special district," "village business district," "manufacturing district," |
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"business district" or "Warren historic district," as well as to sales by any other gallery located in |
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those areas within the town of Tiverton which are zoned "business commercial," "business |
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waterfront" or "village commercial." |
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(3) The tax administrator shall not make a determination unless: |
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(i) The individual(s) concerned duly make(s) an application to the tax administrator for |
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the sales tax exemption which applies to the works defined in this section; and |
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(ii) The individual has complied and continues to comply with any and all requests made |
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by the tax administrator. |
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(d) Any individual to whom this section applies and who makes an application to the tax |
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administrator is entitled to a sales tax exemption for the sale of a work or works sold from the |
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individual's business located in the economic development zone which would, apart from this |
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section, be subject to the tax rate imposed by the state of Rhode Island. |
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(e) When an individual makes a request for the exemption, the tax administrator is |
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entitled to all books, documents, or other evidence relating to the publication, production or |
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creation of the works that may be deemed necessary by the tax administrator for the purposes of |
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the exemption. The time period in which to provide this information is in the sole discretion of |
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the tax administrator and specified in the notice. |
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(f) In addition to the information required in subsection (e), the tax administrator may |
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require the individual(s) to submit an annual certified accounting of the numbers of works sold, |
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the type of work sold, and the date of the sale. Failure to file this report may, in the sole discretion |
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of the tax administrator, terminate the individual's eligibility for the exemption. |
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(g) Any person storing, using, or otherwise consuming in this state any work or works |
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which is deemed to be exempt from the sales tax pursuant to this section is not liable for the use |
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tax on the work or works. |
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(h) Notwithstanding the provisions of this section, any individual to whom this section |
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may apply shall comply with all the administration, collection, and other provisions of chapters |
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18 and 19 of this title. |
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SECTION 2. Section 44-30-1.1 of the General Laws in Chapter 44-30 entitled "Personal |
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Income Tax" is hereby amended to read as follows: |
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44-30-1.1. Exemption from tax for writers, composers and artists. -- (a) This section |
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shall only apply to writers, composers and artists residing within a section of the defined |
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economic development zone within the city of Providence, Pawtucket, Woonsocket or Warwick, |
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or the economic development zone within the town of Westerly as defined in section 44-18- |
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30B(c)(1)(i), or within the city of Newport or within the town of Tiverton or the town of Little |
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Compton, or within those areas of the town of Warren which are zoned "waterfront district," |
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"special district," "village business district," "manufacturing district," "business district" or |
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"Warren historic district", or a tax pass-through entity wholly owned by one or more such |
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individuals and who create such work while residing in the zone, or in the case of Newport or the |
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town of Little Compton, within those areas of the city or town which are zoned "general |
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business," "waterfront business" or "limited business" or have been designated by the city of |
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Newport as part of the arts district, or in the case of Warren, within those areas of the town which |
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are zoned "waterfront district," "special district," "village business district," "manufacturing |
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district," "business district" or "Warren historic district," or in the case of Tiverton with those |
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areas of the town which are zoned "business commercial," "business waterfront" or "village |
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commercial |
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within a particular municipality. For the purposes of this section, a "work" means an original and |
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creative work, whether written, composed, created or executed for "one-of-a-kind, limited" |
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production, before or after the passing of this section, which falls into one of the following |
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categories: (1) a book or other writing; (2) a play or the performance of said play; (3) a musical |
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composition or the performance of said composition; (4) a painting or other like picture; (5) a |
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sculpture; (6) traditional and fine crafts; (7) the creation of a film or the acting of said film; (8) |
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the creation of a dance or the performance of said dance. For purposes of this section, a "work" |
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does not apply to any piece or performance created or executed for industry oriented or related |
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production. |
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(b) (1) This section shall apply to any individual: |
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(i) Who is a resident within the section of the economic development zone designated as |
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the arts and entertainment district in the downtown areas of the cities of Providence, Woonsocket |
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or Pawtucket, and deriving the income exempted from within said district while a resident of said |
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zone, or who is a resident within the section of the arts and entertainment district in the town of |
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Westerly, as defined in section 44-18-30B(c)(1)(i) and who derives the income exempted from |
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within said district while a resident of said zone. For the purposes of this section, the "Providence |
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arts and entertainment district" is defined as the area bounded by Pine Street to the southeast, |
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Dorrance Street to the northeast, Sabin Street to the northwest and Empire Street to the southwest. |
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Said Providence arts and entertainment district also includes the area beginning at the point of |
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intersection of Acorn Street and Harris Avenue, then turning east onto Atwells Avenue to Service |
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Road 7, then turning southerly onto Service Road 7 to Westminster Street, then turning westerly |
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onto Westminster Street, continuing until Bridgham, then turning south onto Bridgham to |
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Cranston Street, then turning southwesterly onto Cranston Street, then continuing to Messer |
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Street, then turning north onto Messer Street to Westminster Street, turning west onto |
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Westminster Street to US Hwy 6 off ramp, then heading west on US Hwy 6 to Sheridan Street, |
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then heading northeast on Sheridan Street to Aleppo Street, then turning southeast along Aleppo |
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Street to Pelham Street, then heading northeast on Pelham Street to Manton Avenue, then |
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continuing southeast on Manton Avenue until Delaine Street, then heading northeast on Delaine |
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Street until Appleton Street, then continuing northwesterly on Appleton Street until Bowdoin |
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Street, then heading north on Bowdoin Street until Barstow Street, then heading east on Barstow |
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until Valley Street, then heading northeast on Valley Street to Hemlock Street, then turning |
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southeast on Hemlock Street until Promenade Street, then heading east on Promenade Street to |
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Acorn Street, then heading south on Acorn Street to the intersection of Acorn Street and Harris |
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Avenue. The abovementioned streets shall be included in the district. The "Westerly arts and |
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entertainment district" is defined in section 44-18-30B(c)(1)(i). The "Pawtucket arts and |
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entertainment district" shall be defined as the area beginning at the point of intersection of Dexter |
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Street and the Central Falls line, then east along the Central Falls Line to the Blackstone River, |
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then north along the city boundary on the Blackstone River to the Cumberland line, then west |
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along the Pawtucket city boundary line to I-95, then south along I-95 to Pine Street, then north on |
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Pine Street to AMTRAK Right of Way, then northwest along the AMTRAK Right of Way to |
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Dexter Street, then north on Dexter Street to the Central Falls line. The abovementioned streets |
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shall be included in the district. The "Woonsocket arts and entertainment district" shall be defined |
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as the area beginning at a point of land on the southwest bank of the Blackstone River abutting |
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the bridge for the Providence & Worcester Railroad and proceeding northerly to a point at the |
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intersection of Worrall Street, Clinton Street and Harry S. Truman Drive, then proceeding |
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northwesterly along Worrall Street to its intersection with Social Street, then turning westerly on |
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Social Street proceeding to its intersection with Main Street, Blackstone Street and North Main |
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Street, then turning northwesterly and proceeding along Blackstone Street to its intersection with |
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River Street, then turning northerly and proceeding along River Street to its intersection with the |
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northeast bank of Blackstone River, then following the riverbank southerly to the bridge at |
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Bernon Street and turning easterly crossing the Blackstone River via Bernon Street and |
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proceeding to its intersection with Front Street, then turning northeasterly on Front Street and |
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proceeding to its intersection with Hamlet Avenue, and to include the former Courthouse on the |
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southerly side of Front Street at its intersection with Hamlet Avenue, then turning easterly on |
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Hamlet Avenue and proceeding to its intersection with Manville Road, then turning southeasterly |
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on Manville Road and proceeding to its intersection with Davison Avenue, then turning |
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northeasterly on Davison Avenue and proceeding to a point on the southwest bank of the |
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Blackstone River, then turning northerly, following the southerly riverbank to the point of |
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beginning. The abovementioned streets are included in the district. The Warwick arts district is |
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defined as that area known as Pontiac Village, beginning on Route 5 at the Warwick/Cranston |
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municipal boundary, then south to the intersection of Route 5 and the Pawtuxet River, then |
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following the Pawtuxet River in an easterly and northerly direction to the municipal boundary in |
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the vicinity of Knight Street, then from the intersection of Knight Street and the municipal |
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boundary westerly along the Warwick/Cranston municipal boundary to the intersection of Route |
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5 and Greenwich Avenue. The above named streets are included in the district. |
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This section shall also apply to any individual who is a resident of the city of Newport or |
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the town of Tiverton or the town of Little Compton and whose income otherwise qualifies for an |
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8-31 |
exemption as provided for in this section. |
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This section shall also apply to any individual who is a resident of the town of Warren |
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and whose income otherwise qualifies for an exemption as provided for in this section. |
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This section shall also apply to any individual who is a resident of an arts district or an |
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arts and entertainment district designated by resolution by the town or city council within a |
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particular municipality and whose income otherwise qualifies for an exemption as provided for in |
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this section. |
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(ii) Who is determined by the tax administrator, after consideration of any evidence in |
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9-39 |
relation to the matter which the individual submits to him or her and after such consultation as |
|
9-40 |
may seem to him or her to be necessary with such person or body of persons as in his or her |
|
9-41 |
opinion may be of assistance to him or her, to have written, composed or executed either solely or |
|
9-42 |
jointly with another individual, a work or works that would fall into one of the categories listed in |
|
9-43 |
subsection (a) of this section. |
|
9-44 |
(c) (1) An individual to whom this section applies and who duly makes a claim to the tax |
|
9-45 |
administrator in that behalf shall, subject to subdivision (2) of this subsection, be entitled to have |
|
9-46 |
the profits or gains arising to him or her from the publication, production or sale of a work or |
|
9-47 |
works in relation to which the tax administrator has made a determination under paragraph |
|
9-48 |
(b)(1)(ii) of this section to be taken as a modification reducing federal adjusted gross income. |
|
9-49 |
(2) The modification authorized by this section shall apply to the year in which the profit |
|
9-50 |
or gain from the publication, production or sale of a work is realized. |
|
9-51 |
(d) The tax administrator may serve on an individual who makes a claim under this |
|
9-52 |
subsection a notice or notices, in writing, requiring him or her to make available within any time |
|
9-53 |
that may be specified in the notice of all such books, accounts and documents in his or her |
|
9-54 |
possession or power as may be requested, being books, accounts and documents relating to the |
|
9-55 |
publication, production or sale of the work in respect of the profits or gains of which exemption is |
|
9-56 |
claimed. |
|
9-57 |
(e) For the purpose of determining the amount of profits or gains subject to modification |
|
9-58 |
under this section, the tax administrator may make any apportionment of receipts and expenses |
|
9-59 |
that may be necessary. |
|
9-60 |
(f) Notwithstanding any other provisions of this chapter, any individual seeking relief |
|
9-61 |
under this section shall file a Rhode Island personal income tax return listing the modification |
|
9-62 |
reducing federal adjusted gross income relating to profits or gains realized from the works as |
|
9-63 |
defined in this section. |
|
9-64 |
SECTION 3. This act shall take effect upon passage. |
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LC00381 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION -- ARTS DISTRICT | |
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*** | |
|
10-1 |
This act would permit city and town councils to designate arts districts and arts and |
|
10-2 |
entertainment districts within the respective municipalities. Residents of such districts would be |
|
10-3 |
eligible for tax exemptions. |
|
10-4 |
This act would take effect upon passage. |
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LC00381 | |
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