OFFICE OF FISCAL ANALYSIS

Legislative Office Building, Room 5200

Hartford, CT 06106 (860) 240-0200

http: //www.cga.ct.gov/ofa

SB-349

AN ACT CONCERNING THE PENALTY FOR POSSESSION OF A SMALL AMOUNT OF MARIJUANA.

AMENDMENT

LCO No.: 6721

File Copy No.: 700

Senate Calendar No.: 479

OFA Fiscal Note

State Impact:

Agency Affected

Fund-Effect

FY 10 $

FY 11 $

Department of Revenue Services

GF - Revenue Loss

Minimal

Minimal

Note: GF=General Fund

Municipal Impact:

Municipalities

Effect

FY 10 $

FY 11 $

Various Municipalities

Revenue Gain

Minimal

Minimal

Explanation

This amendment allows a municipality to request the authority to administer, collect, and retain the Controlled Substance Tax. The amendment also allows the Department of Revenue Services to delegate that authority to the municipality. This will result in a minimal revenue loss to the General Fund from the controlled substance tax.  This will also result in a minimal revenue gain to municipalities who have been granted the authority to administer, collect, and retain the Controlled Substance Tax.

In FY 08 Connecticut collected approximately $60, 000 from the controlled substance tax.

Sources:

Department of Revenue Services Annual Report

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.