SB 102

General Assembly  Proposed Bill No. 102
      February Session, 2026  LCO No. 504
    Referred to Committee on  FINANCE, REVENUE AND
    BONDING
    Introduced by:
     SEN. LOONEY, 11th Dist.
 AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE
 TAXES IMPOSED ON MEALS SOLD BY AN EATING
 ESTABLISHMENT, CATERER OR GROCERY STORE.
 Be it enacted by the Senate and House of Representatives in General
 Assembly convened:
1  That chapter 219 of the general statutes be amended to provide that
2      the additional one per cent sales and use taxes imposed on meals sold
3      by an eating establishment, caterer or grocery store be distributed to the
4      municipalities in which the revenue was generated.
       Statement of Purpose:
       To provide that the additional one per cent sales and use taxes imposed
       on meals sold by an eating establishment, caterer or grocery store be
       distributed to the municipalities in which the revenue was generated.
    LCO No. 504  1 of 1