The Vermont Statutes Online

Title 32 : Taxation and Finance

Chapter 233 : Sales and Use Tax

Subchapter 004 : Enforcement and Penalties

• § 9816. Suspension or revocation of certificates; appeal

  (a) The Commissioner may, after notice and hearing, suspend or revoke the license of any person required to collect the tax or may refuse to issue or renew any registration for failure to comply with this chapter or with any pertinent rules adopted under this chapter.

  (b) Any person required to collect the tax aggrieved by a suspension, revocation, or refusal may appeal to any Superior judge within 10 days after written notice of the suspension, revocation, or refusal has been mailed or delivered to the person. The Superior judge or another Superior judge designated by the Chief Superior Judge shall hear the appeal immediately.

  (c) If the appealing person required to collect the tax files with the Superior judge to whom the person appeals a bond running to the State with a surety company authorized to do business in this State as surety in a sum as the Superior judge shall fix, conditioned upon the payment of all taxes due under this chapter and to become due during the pendency of the appeal, then the suspension or revocation shall be inoperative during the appeal.

  (d) On an appeal from the refusal of the Commissioner to issue or renew a certificate of authority, the Commissioner shall issue or renew the registration during the pendency of the appeal if the bond under subsection (c) of this section is filed.

  (e) Upon suspension or revocation, or in the case of an unregistered business, the Commissioner may cause to be posted, at every public entrance of the vendor’s premises, a notice identifying the vendor and the location and informing the public that the vendor has no certificate or the certificate has been suspended or revoked, as the case may be, and that no retail sales or amusement charges may be made at that location. No person shall cover or deface the posted notice, and the posted notice shall not be removed until the certificate is reinstated, or a new certificate is issued for the location, or removal is otherwise authorized by the Commissioner. Whoever violates the terms of this subsection shall be assessed a penalty of $500.00, and the Commissioner shall give notice of such assessment and make demand for payment. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1979, No. 181 (Adj. Sess.), § 21; 1991, No. 186 (Adj. Sess.), § 41, eff. May 7, 1992; 1993, No. 49, § 20, eff. May 28, 1993; 1995, No. 29, § 22, eff. April 14, 1995; 1997, No. 50, § 37, eff. June 26, 1997; 2003, No. 70 (Adj. Sess.), § 59, eff. March 1, 2004; 2021, No. 105 (Adj. Sess.), § 599, eff. July 1, 2022; 2021, No. 147 (Adj. Sess.), § 31, eff. May 31, 2022.)