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. 171, § 18)
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§ 18. Local options tax
The Selectboard is authorized to impose a one percent sales tax, a one percent meals
and alcoholic beverages tax, and a one percent rooms tax upon sales within the Town
that are subject to the State of Vermont tax on sales, meals, alcoholic beverages,
and rooms. The Town tax shall be implemented in the event the State local options
tax as provided for in 24 V.S.A. § 138 is repealed or the 70-percent allocation to the town is reduced. A tax imposed under
the authority of this section shall be collected and administered by the Vermont Department
of Taxes in accordance with State law governing the State tax on sales, meals, alcoholic
beverages, and rooms. The taxes collected shall be paid to the Town pursuant to 24 V.S.A. § 138. The cost of administration and collection of this tax shall be paid pursuant to
24 V.S.A. § 138. The tax to be paid to the Town pursuant to 24 V.S.A. § 138 shall be paid to the Town on a quarterly basis and may be expended by the Town for
municipal services only and not for education expenditures. The Town may repeal the
local option taxes by Australian ballot vote. (Added 2007, No. M-8, § 7, eff. April 17, 2007; amended 2025, No. 57, § 15, eff. July 1, 2025.)