AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.

SB 102 redirects an additional 1% sales tax on meals sold by restaurants, caterers, and grocery stores to the specific municipalities where the sales occur. The bill requires that this tax revenue, collected from food purchases at these businesses, be distributed directly to the local governments (cities or towns) where the transactions happened. This changes how the tax revenue is allocated, shifting it from a state-level pool to the communities generating the income. The policy directly affects eateries, caterers, grocery stores, and the municipalities receiving the redistributed funds.