The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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
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§ 9201. Statutory purposes
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§ 9202. Definitions
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§ 9203. Records; inspection
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§§ 9204, 9205. Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
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§ 9205. Repealed. 1963, No. 227, § 8.
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§ 9206. Notices
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§ 9207. Repealed. 1991, No. 186 (Adj. Sess.), § 10(a), eff. May 7, 1992.
- Subchapter 002: Imposition and Collection of Tax
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§ 9241. Imposition of tax
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§ 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax
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§ 9243. Returns and payment
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§ 9244. Optional dates; extensions
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§ 9245. Overpayment; refunds
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§ 9246. Repealed. 1963, No. 227, § 8.
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§ 9247. Hospital and medical service corporations and credit unions
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§ 9248. Informational reporting
- Subchapter 003: Enforcement and Penalties
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§ 9271. Licenses required
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§ 9272. Suspension and revocation of licenses; appeal
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§ 9273. Assessment of additional tax
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§ 9274. Petition for reconsideration
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§ 9275. Appeals
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§ 9276. Hearings
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§§ 9277, 9278. Repealed. 1975, No. 154 (Adj. Sess.), § 15.
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§ 9278. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
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§ 9279. Violations
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§ 9280. Taxes as personal debt to State; action to collect taxes; limitations
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§ 9281. Taxes as property lien
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§ 9282. Short-term rental operators