CT SB00039

Authorizes municipalities with populations under 75,000 to collect marijuana and controlled substances taxes on seized items from lawful arrests or searches by law enforcement officers.

Establishes tax rates of $3.50 per gram of marijuana and $200 per gram of controlled substances (or $2,000 per 50 dosage units for non-weight-based substances).

Requires municipalities collecting the tax to appoint hearing officers and establish ordinances for taxpayer appeals following procedures set forth in sections 12-553 and 12-554.

Permits municipalities to retain the full amount of collected taxes and allows them to examine dealer records and enforce liens against real property in the same manner as property tax liens.

Takes effect October 1, 2014 and amends sections 12-651 and 12-655 of the general statutes.