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.
Subchapter
006
:
TAXATION
(Cite as: 24 App. V.S.A. ch. 1, § 605)
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§ 605. Local sales, rooms, meals, and alcoholic beverages option taxes
Local option taxes are authorized under this section for the purpose of affording
the City an alternative method of raising municipal revenues. Accordingly:
(1) The City Council may assess sales, rooms, meals, and alcohol taxes of one percent.
(2) Any tax imposed under the authority of this section shall be collected and administered
by the Department of Taxes, in accordance with 24 V.S.A. § 138.
(3) Revenues received through a tax imposed under this section shall be designated solely
for street and sidewalk reconstruction, capital equipment, and capital improvement
needs under section 406a of this charter. (Added 2017, No. M-16 (Adj. Sess.), § 2, eff. May 21, 2018; 2021, No. M-15 (Adj. Sess.), § 2, eff. May 24, 2022.)