The Vermont Statutes Online
§ 150-3. Local option tax
(a) If the Selectboard of the Town of St. Albans 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 sales tax;
(2) a one-percent meals and alcoholic beverages tax;
(3) a one-percent rooms 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(b) Any local option tax assessed under subsection (a) of this section shall be collected and administered and may be rescinded as provided by the general laws of this State.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-3, § 2, eff. May 14, 2013.)