General Assembly Proposed Bill No. 5100 January Session, 2013 LCO No. 88 Referred to Committee on PLANNING AND DEVELOPMENT Introduced by: REP. DILLON, 92nd Dist. General Assembly Proposed Bill No. 5100 January Session, 2013 LCO No. 88 Referred to Committee on PLANNING AND DEVELOPMENT Introduced by: REP. DILLON, 92nd 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.