This paper discusses tax collection by municipalities in Connecticut, noting that the tax system in the state of Connecticut gives a particular role to municipalities to determine rates for their own budget and to collect the tax as well. It explains that the state does not collect such taxes for the city, though some of the city taxes are such that they would be collected and distributed by the state in other parts of the country.
From the Paper:
"The tax system in the state of Connecticut gives a particular role to municipalities to determine rates for their own budget and to collect the tax as well. The state does not collect such taxes for the city, though some of the city taxes are such that they would be collected and distributed by the state in other parts of the country. The property tax is the primary revenue stream by direct taxation for cities and towns in Connecticut, subject to a number of rules set down by the state to guide and control local taxation. Some believe that the state needs to do more to make the system more uniform. Business taxation is also subject to complaints that the system is not uniform and that it creates untenable differences in rates between one area and another."
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