General Assembly Proposed Bill No. 38 February Session, 2010 LCO No. 291 Referred to Committee on Select Committee on Children Introduced by: SEN. HARP, 10th Dist. General Assembly Proposed Bill No. 38 February Session, 2010 LCO No. 291 Referred to Committee on Select Committee on Children Introduced by: SEN. HARP, 10th Dist. AN ACT IMPOSING A TAX ON SOFT DRINKS. Be it enacted by the Senate and House of Representatives in General Assembly convened: That chapter 219 of the general statutes be amended to impose a tax of one cent per ounce on all carbonated soft drinks in liquid form intended for human consumption. Statement of Purpose: To increase sales tax revenue by taxing the sale of soft drinks, additionally reducing the obesity rate in children and youth.