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

SB 187 redirects the additional 1% sales tax collected on meals sold by restaurants, caterers, and grocery stores to the specific local municipalities where the tax was paid. This changes the current system by ensuring the tax revenue stays in the community where the sale occurred, rather than going to the state. The bill directly affects local governments, providing them with new funding from this tax stream without altering the tax rate or burden on businesses or consumers.