The Vermont Statutes Online
§ 19-719. Local option tax
(a) If the City Council by a majority vote recommends, the voters of the City may, at an annual or special meeting warned for the purpose, by a majority vote of those present and voting, assess any or all of the following:
(1) a one-percent meals and alcoholic beverages tax;
(2) a one-percent rooms tax;
(3) a one-percent sales tax.
(b) Any local option tax assessed under subsection (a) of this section shall be collected and administered and may be rescinded as provided by the general laws of this State. (Added 2013, No. M-9, § 3, eff. June 4, 2013.)