The proposed bill, General Assembly Proposed Bill No. 102, seeks to amend chapter 219 of the general statutes regarding the distribution of the additional one percent sales and use taxes imposed on meals sold by eating establishments, caterers, or grocery stores. The bill stipulates that this additional tax revenue will be distributed directly to the municipalities where it was generated, ensuring that local governments benefit from the taxes collected on meals sold within their jurisdictions.

This legislative change aims to enhance local funding by redirecting a portion of the tax revenue back to the communities that contribute to it, thereby supporting local services and infrastructure. The bill does not specify any deletions from current law but introduces the new provision regarding the distribution of the additional tax revenue to municipalities.