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
004
:
SHORT-TERM RENTAL IMPACT SURCHARGE
(Cite as: 32 V.S.A. § 9301)
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§ 9301. Imposition; short-term rental impact surcharge
(a) An operator shall collect a surcharge of three percent of the rent of each occupancy
that is a short-term rental. As used in this subchapter, “short-term rental” means
a furnished house, condominium, or other dwelling room or self-contained dwelling
unit rented to the transient, traveling, or vacationing public for a period of fewer
than 30 consecutive days and for more than 14 days per calendar year. As used in this
subchapter, “short-term rental” does not mean an occupancy in a lodging establishment
licensed under 18 V.S.A. chapter 85.
(b) The surcharge shall be in addition to any tax assessed under section 9241 of this
chapter. The surcharge assessed under this section shall be paid, collected, remitted,
and enforced under this chapter in the same manner as the rooms tax assessed under
section 9241 of this title. (Added 2023, No. 183 (Adj. Sess.), § 5, eff. August 1, 2024.)