The Vermont Statutes Online
The Statutes below include the actions of the 2024 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.
Title 32 : Taxation and Finance
Chapter 225 : Meals and Rooms Tax
Subchapter 002 : IMPOSITION AND COLLECTION OF TAX
(Cite as: 32 V.S.A. § 9241)-
§ 9241. Imposition of tax
(a) An operator shall collect a tax of nine percent of the rent of each occupancy.
(b) An operator shall collect a tax on the sale of each taxable meal at the rate of nine percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:
$0.01-0.11 $0.01 0.12-0.22 0.02 0.23-0.33 0.03 0.34-0.44 0.04 0.45-0.55 0.05 0.56-0.66 0.06 0.67-0.77 0.07 0.78-0.88 0.08 0.89-1.00 0.09 (c) An operator shall collect a tax on each sale of alcoholic beverages at the rate of 10 percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:
$0.01-0.14 $0.01 0.15-0.24 0.02 0.25-0.34 0.03 0.35-0.44 0.04 0.45-0.54 0.05 0.55-0.64 0.06 0.65-0.74 0.07 0.75-0.84 0.08 0.85-0.94 0.09 0.95-1.00 0.10 (Added 1959, No. 217, § 6; amended 1963, No. 227, § 2; 1967; 1963, No. 346 (Adj. Sess.), § 1, eff. April 1, 1968; 1969, No. 144, § 16; 1983, No. 144 (Adj. Sess.), § 1, eff. June 1, 1984; 1989, No. 51; § 51b, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 294, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 16, eff. May 31, 1990; 1991, No. 32, § 18, eff. June 1, 1991; 1991, No. 32, § 20, eff. July 1, 1993; 1997, No. 60, § 69.)
