CT SB00462

Authorizes municipalities with populations under 75,000 to collect marijuana and controlled substance taxes on items seized during lawful arrests or searches, with full revenue retained by the municipality.

Requires municipalities collecting the tax to appoint hearing officers (independent of police) and establish ordinances providing taxpayer appeal procedures following timelines in section 12-553.

Imposes tax rates of $3.50 per gram of marijuana and $200 per gram (or $2,000 per 50 dosage units) of controlled substances, due immediately upon acquisition or possession.

Grants municipal tax collectors the same inspection and examination authority as the Commissioner of Revenue Services to verify tax compliance through review of dealer records and marijuana or controlled substance inventories.

Creates municipal tax liens on real property owned by dealers in the collecting municipality, enforceable like property tax liens with priority over liens filed after October 1, 2015, except for taxes.