24APPENDIX V.S.A. § 1214
This is the official text of 24APPENDIX V.S.A. § 1214, part of Vermont’s V.S.A — part of the compiled statutory law of Vermont, published by the state as "V.S.A." Browse the sections below, each linked to its official government source.
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App. § 5-1214. Local option taxes
Official statutory text
Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues. Accordingly:
(1) The City Council may assess rooms, meals, and alcohol taxes of one percent.
(2) Any tax imposed under the authority of this section shall be collected and administered by the Department of Taxes, in accordance with State law governing such State tax.
(3) The City's local option tax revenue may be expended by the City for municipal services only and not for educational expenditures. The remaining amount of the taxes reported shall be remitted monthly to the State Treasurer for deposit in the PILOT Special Fund set forth in 32 V.S.A. § 3709. Taxes due to the City under this section shall be paid by the State on a quarterly basis.
(1) The City Council may assess rooms, meals, and alcohol taxes of one percent.
(2) Any tax imposed under the authority of this section shall be collected and administered by the Department of Taxes, in accordance with State law governing such State tax.
(3) The City's local option tax revenue may be expended by the City for municipal services only and not for educational expenditures. The remaining amount of the taxes reported shall be remitted monthly to the State Treasurer for deposit in the PILOT Special Fund set forth in 32 V.S.A. § 3709. Taxes due to the City under this section shall be paid by the State on a quarterly basis.
Status: in_force · Read it on the official government site
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