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
007
:
TAXATION
(Cite as: 24 App. V.S.A. ch. 113, § 703)
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§ 703. Local sales, rooms, and meals and alcohol beverages tax
(a) Upon resolution of the Selectboard, or upon receipt of a petition submitted by five
percent of the registered voters of the Town, at an annual or special meeting warned
for the purpose by a majority of those present and voting, the voters of the Town
may vote to assess any or all of the following:
(1) a one percent sales tax;
(2) a one percent rooms tax; and
(3) a one percent meals and alcoholic beverage tax.
(b) A tax imposed under the authority of this section shall be collected and administered
and may be rescinded as provided by the general laws of the State.
(c) Revenues received through the imposition of a tax imposed under this section shall
be used for expenses or financing of voter-approved capital projects within the Town
and voter-approved intermunicipal financial support related thereto. (Added 2015, No. M-10, § 2, eff. May 26, 2015.)