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Searching 2025-2026 Session
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The Vermont Statutes Online

The Statutes below include the actions of the 2025 session of the General Assembly.

NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.

Title 32: Taxation and Finance

Chapter 225: Meals and Rooms Tax

  • Subchapter 001: GENERAL PROVISIONS
  •    § 9201. Statutory purposes

  •    § 9202. Definitions

  •    § 9203. Records; inspection

  •    §§ 9204, 9205. Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.

  •    § 9205. Repealed. 1963, No. 227, § 8.

  •    § 9206. Notices

  •    § 9207. Repealed. 1991, No. 186 (Adj. Sess.), § 10(a), eff. May 7, 1992.


  • Subchapter 002: IMPOSITION AND COLLECTION OF TAX
  •    § 9241. Imposition of tax

  •    § 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax

  •    § 9243. Returns and payment

  •    § 9244. Optional dates; extensions

  •    § 9245. Overpayment; refunds

  •    § 9246. Repealed. 1963, No. 227, § 8.

  •    § 9247. Hospital and medical service corporations and credit unions

  •    § 9248. Informational reporting


  • Subchapter 003: ENFORCEMENT AND PENALTIES
  •    § 9271. Licenses required

  •    § 9272. Suspension and revocation of licenses; appeal

  •    § 9273. Assessment of additional tax

  •    § 9274. Petition for reconsideration

  •    § 9275. Appeals

  •    § 9276. Hearings

  •    §§ 9277, 9278. Repealed. 1975, No. 154 (Adj. Sess.), § 15.

  •    § 9278. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

  •    § 9279. Violations

  •    § 9280. Taxes as personal debt to State; action to collect taxes; limitations

  •    § 9281. Taxes as property lien

  •    § 9282. Short-term rental operators


  • Subchapter 004: SHORT-TERM RENTAL IMPACT SURCHARGE
  •    § 9301. Imposition; short-term rental impact surcharge


Full Text of Chapter

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