Vermont Statutes
Chapter 127 - Town of Middlebury
App § 1308a. Sales, rooms, meals, and alcoholic beverages tax

§ 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

Vermont Statutes

Title 24 Appendix - Municipal Charters

Chapter 127 - Town of Middlebury

App § 101. Corporate existence retained

App § 102. General law; application

App § 103. Powers of the Town

App § 104. Additional powers

App § 105. Reservation of powers to the Town

App § 106. Ordinances; penalties for breach thereof

App § 107. Ordinances; adoption by Selectboard

App § 108. Referendum

App § 109. Initiative

App § 110. Nonapplicability to zoning and subdivision

App § 111. Authority of police officers

App § 301. Generally

App § 302. Elective officers

App § 303. Terms of office — Selectboard members

App § 304. Other elective officers

App § 305. Treasurer

App § 306. Appointed officers

App § 307. Recall

App § 308. Vacancies and appointments

App § 309. Bonding of officers

App § 501. Powers and duties

App § 502. Organization

App § 503. Meetings

App § 504. Record of proceedings

App § 505. Appointments

App § 506. Compensation

App § 701. Appointed by Selectboard

App § 702. Manager nonpartisan

App § 703. Oath and bond

App § 704. Duties of Manager

App § 705. Compensation

App § 706. Removal

App § 707. Absence

App § 901. Application of general laws

App § 902. Time of holding

App § 903. Eligible voters

App § 904. Polling places

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 § 1104. Minutes

App § 1301. Fiscal year

App § 1302. Preparation and submission

App § 1303. Saving clause

App § 1304. Appropriations

App § 1305. Amount to be raised by taxation

App § 1306. Budget limitations; borrowing

App § 1307. Transfers of appropriations

App § 1308. Taxation

App § 1308a. Sales, rooms, meals, and alcoholic beverages tax

App § 1309. Investments

App § 1501. Separability

App § 1502. Continuance of office or employment

App § 1503. Pending matters

App § 1504. Municipal laws

App § 1505. Fire District No. 1 East Middlebury

App § 1506. Copies of the charter

App § 1507. Sec. 4 of the Incorporated District No. 4

App § 1508. Amendment of charter

App § 1509. Reference to State statute