§ 1214. Local option taxes
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) Of the taxes reported under this section, 70 percent shall be paid to the City for calendar years thereafter. Such revenues 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. (Added 2015, No. M-15 (Adj. Sess.), § 2, eff. May 17, 2016.)
Structure Vermont Statutes
Title 24 Appendix - Municipal Charters
Chapter 5 - City of Montpelier
App § 105. Intergovernmental relations
App § 201. City voting districts
App § 301. Powers and duties of city council
App § 302. City Council composition and term of office
App § 303. Vacancy in office of Council member
App § 304. Election of President, Vice President, and Parliamentarian
App § 305. Vacancy in the office of the President, Vice President, or Parliamentarian
App § 308. Special Council meetings
App § 311. Attendance at meetings
App § 312. Council meetings generally public
App § 313. Council minutes recorded
App § 315. Council authority to require information
App § 317. Council appointments
App § 318. Claims for personal services
App § 319. Sale of public property
App § 321. Ex-officio appointments
App § 322. Prohibitions and conflicts of interest
App § 401. Election and tenure of Mayor
App § 402. Powers and duties of Mayor
App § 403. Vacancy in Office of Mayor
App § 502. Publishing and posting of articles
App § 503. Special City meetings; special meetings to authorize improvements and incur debt
App § 504. Election of officers
App § 505. Conduct of elections
App § 509. Election of City officers
App § 510. Certificates of nomination
App § 511. Canvassing of ballots
App § 512. Vacancies in City offices
App § 514. Reconsideration and rescission
App § 702. Ordinance adoption, notice, and effective date
App § 704. Record of ordinances
App § 705. Violation of an ordinance
App § 801. Green Mount Cemetery Commission
App § 803. Board of Civil Authority
App § 804. Board for Abatement of Taxes
App § 805. Planning Commission
App § 806. Development Review Board
App § 807. Recreation governance
App § 809. Council authority over boards and commissions
App § 903. Council action on the budget
App § 904. Administrative officers
App § 905. Election and tenure of City Clerk
App § 906. Appointment of City Treasurer
App § 907. Personnel administration and benefits
App § 1001. Appointment; eligibility; qualifications
App § 1002. City Manager employment contract
App § 1004. Removal of City Manager
App § 1005. Vacancy in the Office of City Manager
App § 1006. Powers and duties of City Manager
App § 1009. Noninterference by City Council
App § 1102. Submission to voters; public improvements
App § 1107. Conduct of meetings
App § 1108. City Council action
App § 1112. Taxes to meet interest and payments
App § 1115. Record by Treasurer
App § 1117. Use of unexpended bond proceeds
App § 1118. Bonds or notes for refunding; authorization; procedure
App § 1119. Temporary loans in anticipation of taxes and for current expenses
App § 1122. Special indebtedness for water purposes, sewage disposal, and heat improvements
App § 1123. Powers of the City not limited
App § 1125. Budget surplus and deficit
App § 1201. Assessment of taxes and establishment of tax rate
App § 1202. Notice of tax bill and due date
App § 1203. Tax payment schedule
App § 1205. Warrants on delinquent taxes and water, sewer, and thermal energy bills
App § 1206. Lien upon real estate
App § 1207. Application of payment on delinquent taxes
App § 1208. Water and sewer rates
App § 1210. Thermal energy rates
App § 1213. Property tax credits; sprinklers
App § 1214. Local option taxes
App § 1301. Taking property for public purposes
App § 1302. Procedure for taking property
App § 1303. Special assessments; streets, sidewalks, heat production, and distribution improvements
App § 1304. Special assessment; heat improvements
App § 1305. Special assessment—Sewers and drains
App § 1307. Record of special assessments
App § 1308. Notice and time of payment
App § 1310. Warrant for collection of special assessment
App § 1311. Tax Collector authority to sell property
App § 1313. Minimum description
App § 1401. Oath of allegiance; oath of office
App § 1405. Amendment of the charter
App § 1411. Separability of provisions
App § 1501. Eligibility of noncitizen voters
App § 1502. City voter checklist; City Clerk duties to maintain