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. 11, § 23)
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§ 23. Taxation
(a) The City Council shall assess such taxes upon the inhabitants of the City and the
ratable estate within the City, whether owned by residents or nonresidents, as may
be necessary for the payment of all State, county, and highway taxes as are or may
be required by law and for the payment of the debts and current expenses of the City.
In addition thereto, the City Council shall assess such taxes upon the inhabitants
of the City and the ratable estate within the City, whether owned by residents or
nonresidents, as the Board of School Commissioners shall notify the City Council are
required for the support of the School District.
(b) The legal voters at a meeting duly warned and held for that purpose may vote taxes
for any lawful purpose that the City Council shall assess; such vote to be by Australian
ballot and checklist. All of the taxes may be included in one rate bill, and whenever
any such tax shall be assessed by the City Council, it shall make out a rate bill
accordingly and deliver the same to the City Treasurer, to whom the taxes so assessed
shall be paid.
(c) Should a budget for City operations not be approved by the voters by July 1 of any
year, the City Council shall amend its budget and may permit spending for that fiscal
year in an amount that does not exceed the spending last approved by the legal voters.
(d) The City Council shall be authorized to levy a one percent tax on sales, meals and
alcoholic beverages, and rooms. Any tax imposed under the authority of this subsection
shall be collected and administered pursuant to 24 V.S.A. § 138. (Amended 2009, No. M-23 (Adj. Sess.), § 24, eff. May 20, 2010; 2019 (Adj. Sess.), No. M-10 (Adj. Sess.), § 2.)