§ 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:
(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:
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 225 - Meals and Rooms Tax
§ 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax
§ 9244. Optional dates; extensions
§ 9247. Hospital and medical service corporations and credit unions
§ 9248. Informational reporting
§ 9272. Suspension and revocation of licenses; appeal
§ 9273. Assessment of additional tax
§ 9274. Petition for reconsideration
§ 9280. Taxes as personal debt to State; action to collect taxes; limitations