The Vermont Statutes Online
The Statutes below include the actions of the 2024 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 24 Appendix : Municipal Charters
Chapter 103 :
Subchapter 005 : TAXATION
(Cite as: 24 App. V.S.A. ch. 103, § 511)-
§ 511. Local option tax
(a) If the Select Board by a majority vote recommends, the voters of the Town 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 tax;
(2) a one-percent rooms tax;
(3) a one-percent alcoholic beverages tax; or
(4) 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(b) Any local option tax assessed under subsection (a) of this section shall be collected and administered and may be rescinded as provided by the general laws of this State.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 2019, No. M-8, § 1, eff. June 10, 2019.)
