OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 ↓ (860) 240-0200
http: //www.cga.ct.gov/ofa
sSB-1014
AN ACT CONCERNING THE PENALTY FOR CERTAIN NONVIOLENT DRUG OFFENSES.
AMENDMENT
LCO No.: 8618
File Copy No.: 638
House Calendar No.: 621
Senate Calendar No.: 396
OFA Fiscal Note
Municipalities |
Effect |
FY 12 $ |
FY 13 $ |
Various Municipalities, Population < 25, 000 |
Potential Revenue Gain |
Less than 25, 000 |
Less than 25, 000 |
Explanation
Enactment of the amendment would result in potential municipal revenues that are not anticipated to exceed $25, 000.1 It would allow any municipality having a population of less than 25, 000 to institute collection of the marijuana and controlled substances tax. To the extent that any community chooses to do so, it would potentially receive revenues based on the following statutory rates:
● Marijuana, each gram or portion thereof - $3.50,
● Controlled substance, each gram or portion thereof - $200,
● Controlled substance not sold by weight, each 50 dosage units or portion thereof - $2, 000.
Any community opting to institute tax collection would be expected to factor the costs of establishing a hearing process by ordinance, and appointing one or more hearing officers, into its decision making process prior to implementation.
The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly, solely for the purposes of information, summarization and explanation and does not represent the intent of the General Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety of informational sources, including the analyst's professional knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.
1 In FY 10, the Department of Revenue Services collected approximately $22, 500 from the marijuana and controlled substance tax.