General Assembly Proposed Bill No. 5593 January Session, 2011 LCO No. 1647 Referred to Committee on Planning and Development Introduced by: REP. MEGNA, 97th Dist. SEN. LOONEY, 11th Dist. General Assembly Proposed Bill No. 5593 January Session, 2011 LCO No. 1647 Referred to Committee on Planning and Development Introduced by: REP. MEGNA, 97th Dist. SEN. LOONEY, 11th Dist. AN ACT CONCERNING LOCAL OPTION TAXES. Be it enacted by the Senate and House of Representatives in General Assembly convened: That the general statutes be amended to permit municipalities to levy certain local option taxes, including (1) a tax on meals and beverages to be used for general revenue; (2) a tax on entertainment and night clubs to be used to offset the cost of public safety services; (3) a sales tax of up to one-half of one per cent; and (4) a land value tax that would encourage the development of abandoned and unproductive property by taxing such property at a higher rate than developed property. Statement of Purpose: To find new sources of revenue for municipalities.