AN ACT DEDICATING THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.

HB 5136 dedicates an additional 1% sales and use tax collected on meals sold by restaurants, caterers, and grocery stores to two specific purposes. The revenue must be distributed to the municipalities where the tax was collected and deposited into the state's Tourism Fund (under § 10-395b). This bill directly affects businesses selling prepared meals and the local governments receiving the redistributed funds. It creates a new, mandatory allocation for this tax revenue stream without changing the tax rate itself.