§ 1308a. Sales, rooms, meals, and alcoholic beverages tax
(a) The Town of Middlebury may impose a tax on those transactions in the Town involving sales, rooms, meals, or alcoholic beverages that are subject to taxation by the State of Vermont. Imposition of any tax by the Town under this section shall be at the rate or rates specified in 24 V.S.A. § 138 and shall be imposed in accordance with the requirements of 24 V.S.A. § 138(a)(2) and subsections 138(c) and (d).
(b) If the Selectboard of the Town by a majority vote so recommends, the voters of the Town may, at an annual or special meeting warned for the purpose by a majority vote of those present and voting, assess any or all of the following:
(1) a one-percent sales tax;
(2) a one-percent meals and alcoholic beverages tax;
(3) a one-percent rooms tax.
(c) A tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes in accordance with State law governing the State sales tax, meals, and alcoholic beverages tax, or rooms tax.
(d) Of the taxes collected under this section, 70 percent shall be paid on a quarterly basis to the Town after reduction for the costs of administration and collection under subsection (c) of this section. Revenues received by the Town may be expended for municipal services only and not for education expenditures. Any remaining revenues shall be deposited in the PILOT Special Fund established by 32 V.S.A. § 3709.
Structure Vermont Statutes
Title 24 Appendix - Municipal Charters
Chapter 127 - Town of Middlebury
App § 101. Corporate existence retained
App § 102. General law; application
App § 105. Reservation of powers to the Town
App § 106. Ordinances; penalties for breach thereof
App § 107. Ordinances; adoption by Selectboard
App § 110. Nonapplicability to zoning and subdivision
App § 111. Authority of police officers
App § 303. Terms of office — Selectboard members
App § 304. Other elective officers
App § 308. Vacancies and appointments
App § 309. Bonding of officers
App § 504. Record of proceedings
App § 701. Appointed by Selectboard
App § 702. Manager nonpartisan
App § 901. Application of general laws
App § 905. Postponement and combining of Town meetings
App § 906. Voting question by Australian ballot
App § 1101. Applicability of State law to zoning and planning
App § 1102. Ratification of present zoning ordinance
App § 1103. Ratification of subdivision regulations
App § 1302. Preparation and submission
App § 1305. Amount to be raised by taxation
App § 1306. Budget limitations; borrowing
App § 1307. Transfers of appropriations
App § 1308a. Sales, rooms, meals, and alcoholic beverages tax
App § 1502. Continuance of office or employment
App § 1505. Fire District No. 1 East Middlebury
App § 1506. Copies of the charter
App § 1507. Sec. 4 of the Incorporated District No. 4