The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
(Cite as: 24 App. V.S.A. ch. 159, § 1)
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§ 1. Local option tax
The Town Selectboard is authorized to levy a one percent tax on sales, meals and alcoholic
beverages, and rooms. A tax imposed under the authority of this section shall be collected
and administered by the Department of Taxes pursuant to 24 V.S.A. § 138. (Added 2023, No. M-20 (Adj. Sess.), § 2, eff. March 29, 2024.)