The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 225: MEALS AND ROOMS TAX

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

•    § 9202. Definitions

•    § 9203. Records; inspection

•    § 9204. Repealed. 1987, No. 278 (Adj.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 Repealed. 1963, No. 227, § 8.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 Repealed. 1991, No. 186 (Adj.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 Repealed. 1963, No. 227, § 8.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. Repealed. 1975, No. 154 (Adj.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 Repealed. 1997, No. 156 (Adj.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

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