§ 9248. Informational reporting
The Department of Taxes may collect information on operators from persons providing an Internet platform for the short-term rental of property for occupancy in this State. The information collected shall include any information the Commissioner requires, and the name, address, and terms of the rental transactions of persons acting as operators through the Internet platform. The failure to provide information as required under this section shall subject the person operating the Internet platform to a fine of $5.00 for each instance of failure. The Commissioner is authorized to adopt rules and procedures to implement this section. (Added 2015, No. 134 (Adj. Sess.), § 21a, eff. July 1, 2017; amended 2019, No. 175 (Adj. Sess.), § 12, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 583, eff. July 1, 2022.)
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